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Subject: =?Cp1252?Q?COVID-19_support_for_you_=96_latest_information?=
Date: Thu, 18 Mar 2021 16:50:39 +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/2c7619c ]

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h m revenue and customs =20
COVID-19 Support
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Dear=C2=A0customer,

I=E2=80=99m writing to you with the latest information about financial su=
pport schemes available to help you, including the VAT deferral new payme=
nt scheme and the Coronavirus Job Retention Scheme (CJRS).

Also included is information on the Department of Health and Social Care=E2=
=80=99s national workplace testing service.


  * *VAT deferral =E2=80=93 apply now to spread your payments [ #vat ]*=20=

  * **You can now make CJRS claims for March** [ #you ]=20
  * *Extension to the CJRS [ #extension ]*__=20
  * *Frequently asked questions about the CJRS* [ #Freq ]=20
  * *Where can I get furthe**r support?* [ #where ]=20
  * *National workplace testing for COVID-19 [ #national ]*=20
  * *Protect yourself from scams [ #protec ]*=20
________________________________________________________________________

*VAT deferral =E2=80=93 apply now to spread your payments*

The VAT deferral new payment scheme is open for all businesses who deferr=
ed VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8Cand 30=E2=80=8C=E2=
=80=8C =E2=80=8CJune 2020 and still have payments to make, or who are una=
ble to pay in full by 31 =E2=80=8CMarch=E2=80=8C=E2=80=8C =E2=80=8C2021. =
This includes those on Payment on Account and Annual Accounting schemes.

Apply now to spread these payments over a number of months =E2=80=93 the =
later you join the fewer instalments are available to you. *Join by 19=E2=
=80=8C=E2=80=8C =E2=80=8CMarch 2021 to benefit from the maximum number of=
 11 instalments*.

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=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'VAT =
deferral'.

You need to apply by, or before 21=E2=80=8C=E2=80=8C =E2=80=8CJune 2021 i=
f you want to join the scheme online.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*You can now make CJRS claims for March*

You can now submit your CJRS claims for periods in March=E2=80=8C=E2=80=8C=
 =E2=80=8C2021. These must be made by *Wednesday=E2=80=8C=E2=80=8C =E2=80=
=8C14=E2=80=8C=E2=80=8C =E2=80=8CApril*.

You can claim before, during or after you process your payroll. If you ca=
n, it=E2=80=99s best to make a claim once you=E2=80=99re sure of the exac=
t number of hours your employees will work so you don=E2=80=99t have to a=
mend 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' on=C2=A0GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C.UK.

*What you need to do now*


  * If you haven=E2=80=99t submitted your claim for February but believe =
that you have a reasonable excuse for missing the deadline, 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=E2=80=8C=E2=80=8C=E2=80=8C.UK.=20
  * *Submit any claims for March no later than Wednesday=E2=80=8C=E2=80=8C=
 =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CApril*.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them. =E2=80=8C=20

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Extension to the CJRS*

As announced in the 2021 Spring Budget, the *CJRS has been extended until=
 the end of September=E2=80=8C=E2=80=8C =E2=80=8C2021*.

For periods from 1=E2=80=8C=E2=80=8C =E2=80=8CMay=E2=80=8C=E2=80=8C =E2=80=
=8C2021 onwards, you will be able to claim for eligible employees who wer=
e on your PAYE payroll on 2 March 2021. This means you must have made a P=
AYE Real Time Information (RTI) submission between 20=E2=80=8C=E2=80=8C =E2=
=80=8CMarch 2020 and 2 March 2021, notifying HMRC of earnings for that em=
ployee.

*The UK Government will continue to pay 80% of employees=E2=80=99 usual w=
ages for the hours not worked, up to a cap of =C2=A32,500 per month, up t=
o the end of June=E2=80=8C=E2=80=8C =E2=80=8C2021*.

For periods in July, CJRS grants will cover 70% of employees' usual wages=
 for the hours not worked, up to a cap of =C2=A32,187.50. In August and S=
eptember, this will then reduce to 60% of employees=E2=80=99 usual wages =
up to a cap of =C2=A31,875.

You will need to continue to pay your furloughed employees at least=C2=A0=
80%=C2=A0of their=C2=A0usual=C2=A0wages for the hours they do not work du=
ring this time,=C2=A0up to a=C2=A0cap of =C2=A32,500=C2=A0per month. This=
 means, for periods between July and September, you=C2=A0*will need to fu=
nd the difference between=C2=A0this and=C2=A0the CJRS grants yourself*. Y=
ou can also top up wages above the 80% if you wish, but you are not requi=
red to do so.

You must continue to pay Employer National Insurance contributions and pe=
nsion contributions on subsidised furlough pay from your own funds.

*Entering personal details *

When submitting claims, it=E2=80=99s really important to take care when e=
ntering your personal details so they=E2=80=99re accurate. To ensure your=
 claim is processed and your grant is paid correctly, please take extra c=
are to check that the bank account details you enter are correct. If you =
enter an incorrect sort code you will now be alerted to this in the onlin=
e claims service, and your claim won=E2=80=99t go through.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Frequently asked questions about the CJRS*

You can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK by searching 'Job =
Retention Scheme', but here are some answers to the questions that employ=
ers have been asking us recently:

*What if I=E2=80=99ve claimed too much in error?*

If you have claimed too much CJRS grant and have not already repaid it, y=
ou can repay as part of your next online claim without needing to call us=
. If you claimed too much but do not plan to submit further claims, you c=
an let us know and make a repayment online through our card payment servi=
ce or by bank transfer =E2=80=93 go to 'Pay Coronavirus Job Retention Sch=
eme grants back' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8CUK.

You must notify us and repay the money by the latest of whichever date ap=
plies below:


  * 90 days from receiving the CJRS money you=E2=80=99re not entitled to=20=

  * 90 days from the point circumstances changed so that you were no long=
er entitled to keep the CJRS grant.=20

If you do not do this, you may have to pay interest and a penalty as well=
 as repaying the excess CJRS grant. For more information on interest sear=
ch 'Interest rates for late and early payments' on GOV=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.=E2=
=80=8C=E2=80=8C=E2=80=8CUK.

*What if I haven=E2=80=99t claimed enough? *

If you made a mistake in your claim that means you received too little mo=
ney, you=E2=80=99ll need to amend it *within 28=E2=80=8C=E2=80=8C =E2=80=8C=
calendar days *after the month the claim relates to =E2=80=93 unless this=
 falls on a weekend or bank holiday, in which case the deadline is the ne=
xt weekday. The deadline to amend claims for February is *Monday=E2=80=8C=
=E2=80=8C =E2=80=8C29=E2=80=8C=E2=80=8C =E2=80=8CMarch*.

To find out how to amend your claim, search 'Get help with the Coronaviru=
s Job Retention Scheme'.

*Back to the 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=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C.UK and search 'help and support if your business=
 is affected by coronavirus'. If you=E2=80=99re booked on a webinar but c=
an no longer attend, please cancel your place where possible to allow spa=
ce for others to register.

There=E2=80=99s a list of monthly claims deadlines and a helpful step-by-=
step guide on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK, summar=
ising the latest information on the CJRS and the steps you need to take t=
o make a claim =E2=80=93 you can find these by searching 'Job Retention S=
cheme step by step guide'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*National workplace testing for COVID-19*

All businesses with employees in England who can=E2=80=99t work from home=
 can now sign up for free, rapid workplace testing, including those still=
 closed due to lockdown. You=E2=80=99ll be provided with all the informat=
ion you need to plan and deliver testing, and you can order tests through=
 the GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK portal.

You=E2=80=99ll need to *register by 31=E2=80=8C=E2=80=8C =E2=80=8CMarch*,=
 and free tests will currently be provided until the end of June.

You can find out more and sign up on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK =E2=
=80=93 search 'Register to order free rapid lateral flow tests'.

 [ #gd_top ]*Back to the top [ #gd_top ]*

________________________________________________________________________

*Protect yourself from scams=C2=A0=C2=A0=C2=A0*

Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' on=C2=A0GOV=E2=80=8C.UK=C2=A0for in=
formation on how to recognise genuine HMRC contact. You can forward suspi=
cious emails claiming to be from HMRC to *phishing@hmrc.gov.uk* <phishing=
@hmrc.gov.uk>=C2=A0and texts to 60599.

Access the National Cyber Security Centre=E2=80=99s guide on how to stay =
secure online and protect yourself and your business against cyber crime =
by searching 'Cyber=E2=80=8C=E2=80=8C Aware' on GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK.

I hope this information helps you and your business, and we=E2=80=99ll co=
ntinue to keep you updated.

Yours faithfully

jharra

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 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 =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
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youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;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/2c7619c ]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 ]=C2=A0 |=C2=A0=C2=A0Contact Us =
[ https://www.gov.uk/contact-hmrc ]=C2=A0 |=C2=A0=C2=A0Help [ https://ins=
ights.govdelivery.com/Communications/Subscriber_Help_Center ]=C2=A0=C2=A0=
|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
806ef443d017&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 ].

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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>

<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
=3D"Main Body" style=3D"padding: 20px 20px 0px;">
<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">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">I=E2=80=99m writing to you with the latest information about fi=
nancial support schemes available to help you, including the VAT deferral=
 new payment scheme and the Coronavirus Job Retention Scheme (CJRS).</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">Also included is information on the Department of Health and So=
cial Care=E2=80=99s national workplace testing service.</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"#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 =E2=80=93 apply now =
to spread your payments</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;"><a=
 href=3D"#you" style=3D"color: #0000EE; text-decoration: underline; -ms-w=
ord-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz=
-hyphens: none; hyphens: none;"><strong><strong>You can now make CJRS cla=
ims for March</strong></strong></a></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><a href=3D"#extension" style=3D"color: #0000EE; text-decoration: =
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyp=
hens: none; -moz-hyphens: none; hyphens: none;">Extension to the CJRS</a>=
</strong><u></u>
</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;"><a=
 href=3D"#Freq" style=3D"color: #0000EE; text-decoration: underline; -ms-=
word-break: break-all; word-break: break-word; -webkit-hyphens: none; -mo=
z-hyphens: none; hyphens: none;"><strong>Frequently asked questions about=
 the CJRS</strong></a></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;"><a=
 href=3D"#where" 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>Where can I get furthe</strong>=
<strong>r support?</strong></a></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"#national" 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;">National workplace testing f=
or COVID-19</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"#protec" style=3D"color: #0000EE; text-decoration: under=
line; -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>
<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 =E2=80=93 apply now to spread your payments</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 VAT deferral new payment scheme is open for all businesses =
who deferred VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8Cand 30=E2=
=80=8C=E2=80=8C =E2=80=8CJune 2020 and still have payments to make, or wh=
o are unable to pay in full by 31 =E2=80=8CMarch=E2=80=8C=E2=80=8C =E2=80=
=8C2021. This includes those on Payment on Account and Annual Accounting =
schemes.</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">Apply now to spread these payments over a number of months =E2=80=
=93 the later you join the fewer instalments are available to you. <stron=
g>Join by 19=E2=80=8C=E2=80=8C =E2=80=8CMarch 2021 to benefit from the ma=
ximum number of 11 instalments</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 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 deferral'.</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 need to apply by, or before 21=E2=80=8C=E2=80=8C =E2=80=8CJ=
une 2021 if you want to join the scheme online.</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 the top</a=
></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"you" 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"you"></a>You can=
 now make CJRS claims for March</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 CJRS claims for periods in March=E2=80=8C=
=E2=80=8C =E2=80=8C2021. These must be made by <strong>Wednesday=E2=80=8C=
=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CApril</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 will work so you don=E2=80=99t=
 have 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=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 February but believe that y=
ou have a reasonable excuse for missing the deadline, check if you can ma=
ke a late claim by searching 'claim for wages' on GOV=E2=80=8C=E2=80=8C=E2=
=80=8C=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 March no later than Wednesday=E2=80=8C=E2=80=
=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CApril</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=
 needs to check them. =E2=80=8C</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 the top</a=
></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"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 CJRS</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 announced in the 2021 Spring Budget, the <strong>CJRS has be=
en extended until the end of September=E2=80=8C=E2=80=8C =E2=80=8C2021</s=
trong>.</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=E2=80=8C=E2=80=
=8C =E2=80=8C2021 onwards, you will be able to claim for eligible employe=
es who were on your PAYE payroll on 2 March 2021. This means you must hav=
e made a PAYE Real Time Information (RTI) submission between 20=E2=80=8C=E2=
=80=8C =E2=80=8CMarch 2020 and 2 March 2021, notifying HMRC of earnings f=
or 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"><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=E2=80=8C=E2=80=8C =E2=80=8C2021</stron=
g>.</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 in July, CJRS grants will cover 70% of employees' u=
sual wages for the hours not worked, up to a cap of =C2=A32,187.50. In Au=
gust and September, this will then reduce to 60% of employees=E2=80=99 us=
ual wages up to a cap of =C2=A31,875.</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 at l=
east=C2=A080%=C2=A0of their=C2=A0usual=C2=A0wages for the hours they do n=
ot work during this time,=C2=A0up to a=C2=A0cap of =C2=A32,500=C2=A0per m=
onth. This means, for periods between July and September, you=C2=A0<stron=
g>will need to fund the difference between=C2=A0this and=C2=A0the CJRS gr=
ants yourself</strong>. You can also top up wages above the 80% if you wi=
sh, 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 Employer National Insurance contributi=
ons and pension contributions on subsidised furlough pay from your own fu=
nds.</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>Entering personal details </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">When submitting claims, it=E2=80=99s really important to take c=
are when entering your personal details so they=E2=80=99re accurate. To e=
nsure your claim is processed and your grant is paid correctly, please ta=
ke extra care to check that the bank account details you enter are correc=
t. If you enter an incorrect sort code you will now be alerted to this in=
 the online claims service, and your claim won=E2=80=99t go through.</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 the top</a=
></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"Freq" style=3D"color: #0000EE; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Freq"></a>Frequ=
ently asked questions about the CJRS</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 find everything you need to know about the CJRS on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK by search=
ing 'Job Retention Scheme', but here are some answers to the questions th=
at employers have been asking us recently:</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 if I=E2=80=99ve claimed too much in error?</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 have claimed too much CJRS grant and have not already re=
paid it, you can repay as part of your next online claim without needing =
to call us. If you claimed too much but do not plan to submit further cla=
ims, you can let us know and make a repayment online through our card pay=
ment service or by bank transfer =E2=80=93 go to 'Pay Coronavirus Job Ret=
ention Scheme grants back' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C=E2=80=8CUK.</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 notify us and repay the money by the latest of whichev=
er date applies below:</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;">90=
 days from receiving the CJRS money you=E2=80=99re not entitled to</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;">90=
 days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant.</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">If you do not do this, you may have to pay interest and a penal=
ty as well as repaying the excess CJRS grant. For more information on int=
erest search 'Interest rates for late and early payments' on GOV=E2=80=8C=
=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C.=E2=80=8C=E2=80=8C=E2=80=8CUK.</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 if I haven=E2=80=99t claimed enough? </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 made a mistake in your claim that means you received too=
 little money, you=E2=80=99ll need to amend it <strong>within 28=E2=80=8C=
=E2=80=8C =E2=80=8Ccalendar days </strong>after the month the claim relat=
es to =E2=80=93 unless this falls on a weekend or bank holiday, in which =
case the deadline is the next weekday. The deadline to amend claims for F=
ebruary is <strong>Monday=E2=80=8C=E2=80=8C =E2=80=8C29=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">To find out how to amend your claim, search 'Get help with the =
Coronavirus Job Retention Scheme'.</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 the top</a=
></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"where" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-=
hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"where"></a>Whe=
re 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=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'help and support if your=
 business is affected by coronavirus'. If you=E2=80=99re booked on a webi=
nar but can no longer attend, please cancel your place where possible to =
allow space for others to register.</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">There=E2=80=99s a list of monthly claims deadlines and a helpfu=
l step-by-step guide on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.=
UK, summarising the latest information on the CJRS and the steps you need=
 to take to make a claim =E2=80=93 you can find these by searching 'Job R=
etention Scheme step by step guide'.</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 the top</a=
></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"national" 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"national"><=
/a>National workplace testing for COVID-19</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">All businesses with employees in England who can=E2=80=99t work=
 from home can now sign up for free, rapid workplace testing, including t=
hose still closed due to lockdown. You=E2=80=99ll be provided with all th=
e information you need to plan and deliver testing, and you can order tes=
ts through the GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK portal.</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=E2=80=99ll need to <strong>register by 31=E2=80=8C=E2=80=8C=
 =E2=80=8CMarch</strong>, and free tests will currently be provided until=
 the end of June.</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 find out more and sign up on GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK =E2=80=93 search 'Register to order free rapid lateral flow tests'=
.</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"><a href=3D"#gd_top" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;"></a><strong><a href=3D"#gd=
_top" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break=
: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens:=
 none; hyphens: none;">Back to the top</a></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"protec" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"protec"></a>P=
rotect yourself from scams=C2=A0=C2=A0=C2=A0</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">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=
ImJ1bGxldGluX2lkIjoiMjAyMTAzMTguMzcyNjkyMzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.mmzR33zXBwJbFzS-qlDuZYnpdwoVCBNWmnakxsStnUE/s/=
565344755/br/100313122334-l" 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;"></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=
mJ1bGxldGluX2lkIjoiMjAyMTAzMTguMzcyNjkyMzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.bfZzrjg0EB2G6RkHxxubiQWWfObeFTo0Q3VXRiJWgm8/s/5=
65344755/br/100313122334-l" target=3D"_blank" rel=3D"noopener" style=3D"c=
olor: #0000EE; text-decoration: underline; -ms-word-break: break-all; wor=
d-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
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rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
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e report it to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" =
rel=3D"noopener" style=3D"color: #FFFFFF; text-decoration: underline; -ms=
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oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
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e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVy=
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yphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search '=
Avoid and report internet scams and phishing'.</p>
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yphens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences<=
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derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=
=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.=
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