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Subject: =?Cp1252?Q?Additional_COVID-19_financial_suppo?= =?Cp1252?Q?rt_announced_=96_what_you_need_to_know?=
Date: Wed, 03 Mar 2021 20:10:53 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>
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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2c4b093 ]
=20
h m revenue and customs =20
Budget 2021
=20
=20
=20
=20
=20
Dearcustomer,
Today, as part of the Budget, *the UK Government has announced further su=
pport for you and your employees*.
* *Extension to the Coronavirus Job Retention Scheme (CJRS) [ #Extensio=
n ]*=20
* *You can now make February CJRS claims [ #February ]*=20
* *VAT deferral [ #VAT ]*=20
* *Where can I get further support? [ #support ]*=20
* *Protect yourself from scams [ #Protect ]*=20
*Extension to the Coronavirus Job Retention Scheme*
The Coronavirus Job Retention Scheme (CJRS) has been extended until the e=
nd of September 2021.
*The UK Government will continue to pay 80% of employees usual wages for =
the hours not worked, up to a cap of 2,500 per month, up to the end of Ju=
ne 2021*.
For periods *in July, CJRS grants will cover 70% of employees usual wages=
* for the hours not worked, up to a cap of 2,187.50. *In August and Septe=
mber, this will then reduce to 60% of employees usual wages *up to a cap =
of 1,875.
You will need to continue to pay your furloughed employeesat least80%of t=
heirusualwages for the hours they do not work during this time,up to acap=
of 2,500per month. This means, for periods between July and September, y=
ou*will need to fund the difference betweenthis andthe CJRS grants yourse=
lf.*You can also top up wages above the 80% if you wish, but you are not =
required to do so.
You must continue to pay the associated Employer National Insurance contr=
ibutions and pension contributions on subsidised furlough pay from your o=
wn funds.
*CJRS eligibility from May*
For periods from 1 May 2021 onwards, you will be able to claim for eligib=
le employees who were employed by you and on your PAYE payroll on 2 March=
2021. This means you must have made a PAYE Real Time Information (RTI) s=
ubmission to HMRC between 20 March 2020 and 2 March 2021, notifying us of=
earnings for that employee.
You and your employees do not need to have benefitted from the scheme bef=
ore to make a claim, as long as you meet the eligibility criteria.
For more information on the extension to the scheme and the support avail=
able, search 'Job Retention Scheme' on GOV.UK.
*Back to top [ #gd_top ]*
________________________________________________________________________
*You can now make February CJRS claims*
You can now submit your claims for periods in February. These must be mad=
e by *Monday 15 March*.
You can claim before, during or after you process your payroll. If you ca=
n, its best to make a claim once youre sure of the exact number of hours =
your employees worked so you dont have to amend your claim later.
Check if you and your employees are eligible and work out how much you ca=
n claim using our CJRS calculator and examples, by searching 'Job Retenti=
on Scheme' onGOV.UK.
*What you need to do now*
* If you havent submitted your claim for January but believe that you h=
ave a reasonable excuse for missing the deadline of 15 February, check if=
you can make a late claim by searching 'claim for wages' on GOV.UK.=20
* *Submit any claims for February no later than Monday15March*.=20
* Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC need to check them.=20
*Back to top [ #gd_top ]*
________________________________________________________________________
*VAT deferral*
If you deferred VAT payments due between 20 March and 30 June 2020 and st=
ill have payments to make, you should pay by 31 March 2021 if you can.
If you cannot afford to pay by 31 March this year, you can now use the on=
line VAT deferral new payment scheme to spread your payment.
The new scheme lets you pay your deferred VAT in equal monthly instalment=
s, interest free. You can spread your payments across a number of months =
depending on when you join the earlier you join, the more months you hav=
e to spread your payments across.
* 11 instalments if you join by 19 March=20
* 10 instalments if you join by 21 April=20
* 9 instalments if you join by 19 May=20
* 8 instalments if you join by 21 June.=20
You can join the scheme quickly and simply online without the need to cal=
l HMRC. To find out more information, including the things you need to do=
before joining, go to GOV.UK and search 'VAT deferred'.
The online service will close on21 June 2021 if you want to join the sch=
eme online, you must do so before this date.
If youre on the VAT Annual Accounting Scheme or the VAT Payment on Accoun=
t Scheme, youll be able to join the new payment scheme later in March. We=
will share more information on this shortly.
If you have a Time to Pay arrangement already in place for your deferred =
VAT, you cannot use the online scheme. If you need to amend your Time toP=
ay arrangement,contact HMRC to do this.
*Back to top [ #gd_top ]*
________________________________________________________________________
*Where can I get further support?*
Thousands of people have benefitted from our webinars which offer informa=
tion on the CJRS and other support, and how they apply to you. To book on=
line, or to view updated guidance, go to GOV.UK and search 'help and supp=
ort if your business is affected by coronavirus'. If youre booked on a we=
binar but can no longer attend, please cancel your place where possible t=
o allow space for others to register.
Our phone lines and webchat remain very busy, so the quickest way to find=
the support you need is on GOV.UK. This will leave our phone lines and w=
ebchat service open for those who need them most.
**Back to top [ #gd_top ]**
________________________________________________________________________
*Protect yourself from scams*
As part of the Budget, the Chancellor today announced a Taxpayer Protecti=
on Taskforce to tackle the minority who deliberately claim money theyre n=
ot entitled to. If you suspect fraud, please report it using our online f=
orm. Go to GOV.UK and search 'Report fraud to HMRC' for more information.=
Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' onGOV.UKfor information on how to r=
ecognise genuine HMRC contact. You can forward suspicious emails claiming=
to be from HMRC to *phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk>and text=
s to 60599.
Access the National Cyber Security Centres guide on how to stay secure on=
line and protect yourself and your business against cyber crime by search=
ing 'Cyber Aware' on GOV.UK.
I hope this information helps you and your business, and well continue to=
keep you updated.
Yours faithfully
jharra
Jim Harra
Chief Executive and First Permanent Secretary HMRC
=20
*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*
*GOV.UK contact HMRC [ https://www.gov.uk/contact-hmrc ]*
=20
=20
youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&utm_campaign=3DSB&utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2c4b093 ]HMRC =
Forum [ https://community.hmrc.gov.uk ] =20
=20
Stay safe online
If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.
Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]
Please feel free to use this information and pass it on.
=20
=20
Support
For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].
=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________
Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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margin: 0 0 15px;" align=3D"left">Budget 2021</h1>
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0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Today, as part of the Budget, <strong>the UK Government has ann=
ounced further support for you and your employees</strong>.</p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Extension" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Extension to the Coronaviru=
s Job Retention Scheme (CJRS)</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#February" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;">You can now make February CJ=
RS claims</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#VAT" style=3D"color: #0000EE; text-decoration: underlin=
e; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: no=
ne; -moz-hyphens: none; hyphens: none;">VAT deferral</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#support" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Where can I get further suppo=
rt?</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Protect" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Protect yourself from scams</=
a></strong></li>
</ol>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Extension" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Extension"=
></a>Extension to the Coronavirus Job Retention Scheme</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The Coronavirus Job Retention Scheme (CJRS) has been extended u=
ntil the end of September 2021.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>The UK Government will continue to pay 80% of employees=
=E2=80=99 usual wages for the hours not worked, up to a cap of =C2=A32,50=
0 per month, up to the end of June 2021</strong>.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For periods <strong>in July, CJRS grants will cover 70% of empl=
oyees=E2=80=99 usual wages</strong> for the hours not worked, up to a cap=
of =C2=A32,187.50. <strong>In August and September, this will then reduc=
e to 60% of employees=E2=80=99 usual wages </strong>up to a cap of =C2=A3=
1,875.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You will need to continue to pay your furloughed employees=C2=A0=
at least=C2=A080%=C2=A0of their=C2=A0usual=C2=A0wages for the hours they =
do not work during this time,=C2=A0up to a=C2=A0cap of =C2=A32,500=C2=A0p=
er month. This means, for periods between July and September, you=C2=A0<s=
trong>will need to fund the difference between=C2=A0this and=C2=A0the CJR=
S grants yourself.=C2=A0</strong>You can also top up wages above the 80% =
if you wish, but you are not required to do so.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You must continue to pay the associated Employer National Insur=
ance contributions and pension contributions on subsidised furlough pay f=
rom your own funds.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>CJRS eligibility from May</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For periods from 1=E2=80=8C=E2=80=8C =E2=80=8CMay 2021 onwards,=
you will be able to claim for eligible employees who were employed by yo=
u and on your PAYE payroll on 2 March 2021. This means you must have made=
a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2=
020 and 2 March 2021, notifying us of earnings for that employee.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You and your employees do not need to have benefitted from the =
scheme before to make a claim, as long as you meet the eligibility criter=
ia.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For more information on the extension to the scheme and the sup=
port available, search 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C=E2=
=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to top</a></s=
trong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"February" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"February"><=
/a>You can now make February CJRS claims</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can now submit your claims for periods in February. These m=
ust be made by <strong>Monday=E2=80=8C=E2=80=8C =E2=80=8C15=E2=80=8C=E2=80=
=8C =E2=80=8CMarch</strong>.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim before, during or after you process your payroll.=
If you can, it=E2=80=99s best to make a claim once you=E2=80=99re sure o=
f the exact number of hours your employees worked so you don=E2=80=99t ha=
ve to amend your claim later.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Check if you and your employees are eligible and work out how m=
uch you can claim using our CJRS calculator and examples, by searching 'J=
ob Retention Scheme' on=C2=A0GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do now</strong></p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">If=
you haven=E2=80=99t submitted your claim for January but believe that yo=
u have a reasonable excuse for missing the deadline of 15 February, check=
if you can make a late claim by searching 'claim for wages' on GOV=E2=80=
=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<strong>Submit any claims for February no later than Monday=E2=80=8C=E2=80=
=8C=C2=A015=E2=80=8C=E2=80=8C=C2=A0March</strong>.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ke=
ep records that support the amount of CJRS grants you claim, in case HMRC=
need to check them.=C2=A0</li>
</ol>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to top</a></s=
trong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"VAT" style=3D"color: #0000EE; text-decoration:=
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;" name=3D"VAT"></a>VAT def=
erral</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you deferred VAT payments due between 20=E2=80=8C=E2=80=8C =E2=
=80=8CMarch and 30=E2=80=8C=E2=80=8C =E2=80=8CJune 2020 and still have pa=
yments to make, you should pay by 31=E2=80=8C=E2=80=8C =E2=80=8CMarch 202=
1 if you can.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you cannot afford to pay by 31=E2=80=8C=E2=80=8C =E2=80=8CMa=
rch this year, you can now use the online VAT deferral new payment scheme=
to spread your payment.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The new scheme lets you pay your deferred VAT in equal monthly =
instalments, interest free. You can spread your payments across a number =
of months depending on when you join =E2=80=93 the earlier you join, the =
more months you have to spread your payments across.</p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">11=
instalments if you join by 19=E2=80=8C=E2=80=8C =E2=80=8CMarch</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">10=
instalments if you join by 21=E2=80=8C=E2=80=8C =E2=80=8CApril</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">9 =
instalments if you join by 19=E2=80=8C=E2=80=8C =E2=80=8CMay</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">8 =
instalments if you join by 21=E2=80=8C=E2=80=8C =E2=80=8CJune.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can join the scheme quickly and simply online without the n=
eed to call HMRC. To find out more information, including the things you =
need to do before joining, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and se=
arch 'VAT deferred'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The online service will close on=C2=A021=E2=80=8C=E2=80=8C =E2=80=
=8CJune 2021 =E2=80=93 if you want to join the scheme online, you must do=
so before this date.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you=E2=80=99re on the VAT Annual Accounting Scheme or the VA=
T Payment on Account Scheme, you=E2=80=99ll be able to join the new payme=
nt scheme later in March. We will share more information on this shortly.=
</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you have a Time to Pay arrangement already in place for your=
deferred VAT, you cannot use the online scheme. If you need to amend you=
r Time to=C2=A0Pay arrangement,=C2=A0contact HMRC to do this.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to top</a></s=
trong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"support" style=3D"color: #0000EE; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"support"></a=
>Where can I get further support?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Thousands of people have benefitted from our webinars which off=
er information on the CJRS and other support, and how they apply to you. =
To book online, or to view updated guidance, go to GOV=E2=80=8C=E2=80=8C=E2=
=80=8C.UK and search 'help and support if your business is affected by co=
ronavirus'. If you=E2=80=99re booked on a webinar but can no longer atten=
d, please cancel your place where possible to allow space for others to r=
egister.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Our phone lines and webchat remain very busy, so the quickest w=
ay to find the support you need is on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK. This will leave our phone lines and webchat service open for thos=
e who need them most.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><strong><a href=3D"#gd_top" style=3D"color: #0000EE; te=
xt-decoration: underline; -ms-word-break: break-all; word-break: break-wo=
rd; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to to=
p</a></strong></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Protect" style=3D"color: #0000EE; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Protect"></a=
>Protect yourself from scams</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">As part of the Budget, the Chancellor today announced a Taxpaye=
r Protection Taskforce to tackle the minority who deliberately claim mone=
y they=E2=80=99re not entitled to. If you suspect fraud, please report it=
using our online form. Go to GOV=E2=80=8C=E2=80=8C.UK and search 'Report=
fraud to HMRC' for more information.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic. Search 'scams' on=C2=A0GOV=E2=80=8C.UK=C2=
=A0for information on how to recognise genuine HMRC contact. You can forw=
ard suspicious emails claiming to be from HMRC to <a href=3D"mailto:phish=
ing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong></=
a>=C2=A0and texts to 60599.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Access the National Cyber Security Centre=E2=80=99s guide on ho=
w to stay secure online and protect yourself and your business against cy=
ber crime by searching 'Cyber=E2=80=8C=E2=80=8C Aware' on GOV=E2=80=8C=E2=
=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I hope this information helps you and your business, and we=E2=80=
=99ll continue to keep you updated.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
15px 0;" align=3D"left">Chief Executive and First Permanent Secretary =E2=
=80=93 HMRC</p>
</td>
</tr>
<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
Body Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 2=
0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTAzMDMuMzYyODE1MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.anQpA5DNpQ9GTi3WPcb3jEpjFpLqiFpEbsdQwbQGp4w/s/=
565344755/br/99366715516-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTAzMDMuMzYyODE1MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.Eg6i6NwR9Bkh44_yt4B14lpjWmGgomRCNf0LU0x8yB0/s/5=
65344755/br/99366715516-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
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