HEX

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Date: Tue, 19 Oct 2021 15:39:06 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
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Subject: =?UTF-8?Q?Actions_for_you_=E2=80=93_final_Job_Retention_Scheme_claims?=
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC02_1634657923530990601&signature=3D85E9747AAF20B8=
BD289A2B9654672589=20

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COVID-19 Support

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Dear customer,

I=E2=80=99m writing to you with the latest information about the closure of=
 the Coronavirus Job Retention Scheme (CJRS) and the Statutory Sick Pay (SS=
P) Rebate scheme.=20

1. The=20

Coronavirus

 Job Retention Scheme

2. Reporting coronavirus grants on your tax return

3.=20

Frequently asked questions about the Coronavirus Job Retention Scheme

=20

4. Final claims for the Statutory Sick Pay Rebate Scheme=20

5. Closure of extended appeal window due to coronavirus

6. Automatic enrolment for pensions=20

7. A word about scams

=20

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1. The Coronavirus Job Retention Scheme

The CJRS closed on 30

=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C

September and the final deadline for claims was 14

=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C

October.

What you need to do now

:

=E2=80=A2

if you need to amend claims for September, you must do so by=20

Thursday=E2=80=8C=E2=80=8C =E2=80=8C28=E2=80=8C=E2=80=8C =E2=80=8COctober

=E2=80=A2

keep records for six years supporting the grants you claimed, in case we ne=
ed to check them

=E2=80=A2

include grants  as income on your company tax return,partnership tax return=
 or the self-employment of your individual tax return for the tax year of y=
our reciept, depending on your business type

=E2=80=A2

search 'Plan for Jobs' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK if you want to =
see other Government support that may be available to you.

=20

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2. Reporting coronavirus grants on your tax return

Grants to support businesses and self-employed people during the pandemic a=
re taxable. If you claimed CJRS grants, or other COVID-19 grants, you need =
to include these as income on your tax return. Depending on your business t=
ype you=E2=80=99ll need to report this as income on your company tax return=
 (CT600), partnership return (SA800) or the self-employment pages of your i=
ndividual tax return (SA103).

To find examples of the types of grants or payments you need to include, wh=
en, and how to include them on your tax return, search 'reporting coronavir=
us grants and support' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.

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3. 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.UK by searching 'Job Retention Scheme', but here are the an=
swers to the most frequently asked questions:

What if I=E2=80=99ve missed the deadline to claim?

We may accept a claim made after the deadline if:

=E2=80=A2

you have a reasonable excuse for failing to make the claim in time =E2=80=
=93 despite taking care to do so, and

=E2=80=A2

you submitted your claim as soon as you were able to.

Examples of reasonable excuses can be found on GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK =E2=80=93 search 'claim for wages'.

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

If you=E2=80=99ve claimed too much in CJRS grants and have not already repa=
id the overclaimed amount, you can let us know and make a repayment online =
by card or 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.UK.

You must=E2=80=AFtell=E2=80=AFus and repay the money by the latest of which=
ever date=E2=80=AFbelow=E2=80=AFapplies:=20

=E2=80=A2

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

=E2=80=A2

90 days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant.

If you don=E2=80=99t, you may have to pay interest and a penalty as well as=
 repaying the excess CJRS grant. Search 'Interest rates for late and early =
payments' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.=E2=80=AF

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

If you made a mistake in your last claim for September that means you recei=
ved too little money, you=E2=80=99ll need to amend it by=20

Thursday=E2=80=8C=E2=80=8C =E2=80=8C28 =E2=80=8COctober

.=E2=80=AFTo find out how, search 'get help with the Coronavirus Job Retent=
ion Scheme' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.

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4. Final claims for the Statutory Sick Pay Rebate Scheme

=E2=80=8C=E2=80=8C

The SSP Rebate Scheme closed on 30=20

=E2=80=8C

September 2021 and you have until

=E2=80=8C=E2=80=8C =E2=80=8C

31=20

=E2=80=8C

December=20

=E2=80=8C

2021 to submit any final claims, or to amend claims you have already submit=
ted.

As a reminder, if you=E2=80=99re an employer with fewer than 250 employees =
and if you=E2=80=99ve paid SSP to employees for sickness absence or self-is=
olation that was coronavirus-related on or before 30 September, you could b=
e eligible for support. You can make claims yourself, or speak to your tax =
agent about making claims on your behalf. The repayment can cover up to two=
 weeks of the applicable rate of SSP.

For more information on eligibility and how to make your final claims, sear=
ch 'check if you can claim back Statutory Sick Pay' on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK.

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5. Extended window to appeal now closed

In February 2020, HMRC introduced a three-month extended window to appeal a=
gainst tax decisions and penalties if the delay in making the appeal was du=
e to coronavirus. This ended on 30=20

=E2=80=8C

September. For tax decisions and penalties dated up to and including 30=20

=E2=80=8C

September=20

=E2=80=8C

2021, the extended window to appeal is still available. You should follow t=
he normal process and times for appealing decisions dated from 1=20

=E2=80=8C

October onwards.

We know that some customers are still feeling the impacts of coronavirus, a=
nd this may still be a reasonable excuse for not meeting tax obligations on=
 time. We will consider appeals and ask for evidence if needed. For more su=
pport search 'disagree with a tax decision' on GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK.

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6. Automatic enrolment for pensions

This is a reminder that employers=E2=80=99 automatic enrolment duties conti=
nue to apply as normal. It=E2=80=99s important that you continue to support=
 your employees by meeting your ongoing legal duties, including paying the =
correct pension contributions.

Keep supporting your employees and they=E2=80=99ll keep supporting you

Make sure you understand what you need to do and by when. This includes:

=E2=80=A2

paying the correct amount on time to your staff pension scheme

=E2=80=A2

checking if new staff are eligible for a pension scheme and letting them kn=
ow

=E2=80=A2

re-enrolling eligible staff at the right time.

For more information on your role as an employer, search The

=E2=80=8C=E2=80=8C =E2=80=8C

Pension

=E2=80=8C=E2=80=8C =E2=80=8C

Regulator=E2=80=99s website: the

=E2=80=8C=E2=80=8C =E2=80=8C

pension

=E2=80=8C=E2=80=8C =E2=80=8C

regulator.

=E2=80=8C=E2=80=8C

gov

=E2=80=8C=E2=80=8C

=E2=80=8C=E2=80=8C

.uk and search for 'employer ongoing pension duties'.

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7. A word about scams

We are urging customers to be careful if they are contacted out of the blue=
 by someone asking for money or personal information. We continue to see hi=
gh numbers of fraudsters calling, emailing or texting customers claiming to=
 be from HMRC.

If in doubt, we advise you not to reply directly to anything suspicious, bu=
t to contact HMRC straight away and search GOV=E2=80=8C=E2=80=8C=E2=80=8C.U=
K for 'HMRC scams'.

The National Cyber Security Centre has a helpful guide on how to stay secur=
e online and protect yourself or your business against cyber crime, which y=
ou can find by searching 'Cyber Aware'.

Yours faithfully

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

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https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC=E2=80=99s help and support email service

To make changes to your topic subscriptions or to unsubscribe please go to =
https://www.public-inf.co.uk/ .

Please note, by unsubscribing from this service you may continue to receive=
 emails from other HMRC services.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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<table width=3D"100%" align=3D"center" style=3D"width: 100%;" cellspacing=
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
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<td width=3D"100%" style=3D"line-height: 100px; font-size: 100px !important=
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lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">COVID-19 Support</span>
</td>
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<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 6px;">
 <span style=3D"font-size: 15px; color: #000000;">Dear customer,</span>
</td>
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</tbody>
</table>
</td>
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</table>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">I=
=E2=80=99m writing to you with the latest information about the closure of =
the Coronavirus Job Retention Scheme (CJRS) and the Statutory Sick Pay (SSP=
) Rebate scheme.&nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>1. The <span>Coronavirus</span><span>&nbsp;Job Retention Scheme</span=
></strong><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>2. Reporting coronavirus grants on your tax return</strong><br></span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>3. <span>Frequently asked questions&nbsp;about the&nbsp;Coronavirus J=
ob Retention Scheme</span><span>&nbsp;</span></strong><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>4. Final claims for the Statutory Sick Pay Rebate Scheme&nbsp;</stron=
g><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>5. Closure of extended appeal window due to coronavirus</strong><br><=
/span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>6. Automatic enrolment for pensions&nbsp;</strong><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>7. A word about scams</strong><br></span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">1. The Coronavirus Job Retention Scheme</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e CJRS closed on 30<span>=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=
=80=8C</span>September and the final deadline for claims was 14<span>=E2=80=
=8C=E2=80=8C=E2=80=8C =E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span>October.<=
/span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>What you need to do now</strong>:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 6px =
0px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">if =
you need to amend claims for September, you must do so by <strong>Thursday=
=E2=80=8C=E2=80=8C =E2=80=8C28=E2=80=8C=E2=80=8C =E2=80=8COctober</strong><=
/span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">kee=
p records for six years supporting the grants you claimed, in case we need =
to check them</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;undefined;padd=
ing-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;undefined">
<span style=3D"font-size: 15px; color: #000000; text-align: left;">include =
grants&nbsp; as income on your company tax return,partnership tax return or=
 the self-employment of your individual tax return for the tax year of your=
 reciept, depending on your business type</span><br>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">sea=
rch 'Plan for Jobs' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK if you want to see=
 other Government support that may be available to you.</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">2. Reporting coronavirus grants on your tax return</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Gr=
ants to support businesses and self-employed people during the pandemic are=
 taxable. If you claimed CJRS grants, or other COVID-19 grants, you need to=
 include these as income on your tax return. Depending on your business typ=
e you=E2=80=99ll need to report this as income on your company tax return (=
CT600), partnership return (SA800) or the self-employment pages of your ind=
ividual tax return (SA103).</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">To=
 find examples of the types of grants or payments you need to include, when=
, and how to include them on your tax return, search 'reporting coronavirus=
 grants and support' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;"><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left=
;">3. Frequently asked questions about the CJRS</span></span></strong><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK by searching 'Job Retention Scheme', but here are the answe=
rs to the most frequently asked questions:</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">What if I=E2=80=99ve missed the deadline to claim?</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 may accept a claim made after the deadline if:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 6px =
0px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">you=
 have a reasonable excuse for failing to make the claim in time =E2=80=93 d=
espite taking care to do so, and</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">you=
 submitted your claim as soon as you were able to.</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ex=
amples of reasonable excuses can be found on GOV=E2=80=8C=E2=80=8C=E2=80=8C=
.UK =E2=80=93 search 'claim for wages'.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">What if I=E2=80=99ve claimed too much in error?</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99ve claimed too much in CJRS grants and have not already repaid=
 the overclaimed amount, you can let us know and make a repayment online by=
 card or bank transfer =E2=80=93 go to 'pay Coronavirus Job Retention Schem=
e grants back' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u must=E2=80=AFtell=E2=80=AFus and repay the money by the latest of whichev=
er date=E2=80=AFbelow=E2=80=AFapplies:&nbsp;</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 6px =
0px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">90 =
days from receiving the CJRS money you=E2=80=99re not entitled to</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">90 =
days from the point circumstances changed so that you were no longer entitl=
ed to keep the CJRS grant.</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you don=E2=80=99t, you may have to pay interest and a penalty as well as r=
epaying the excess CJRS grant. Search 'Interest rates for late and early pa=
yments' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.=E2=80=AF</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>What if I haven=E2=80=99t claimed enough?</strong></span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you made a mistake in your last claim for September that means you receive=
d too little money, you=E2=80=99ll need to amend it by <strong>Thursday=E2=
=80=8C=E2=80=8C =E2=80=8C28 =E2=80=8COctober</strong>.=E2=80=AFTo find out =
how, search 'get help with the Coronavirus Job Retention Scheme' on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C.UK.</span><br>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>4. Final claims for the Statutory Sick Pay Rebate Scheme</strong></sp=
an>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan>=E2=80=8C=E2=80=8C</span>The SSP Rebate Scheme closed on 30 <strong>=E2=
=80=8C</strong>September 2021 and you have until<span>=E2=80=8C=E2=80=8C =
=E2=80=8C</span>31 <strong>=E2=80=8C</strong>December <strong>=E2=80=8C</st=
rong>2021 to submit any final claims, or to amend claims you have already s=
ubmitted.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">As=
 a reminder, if you=E2=80=99re an employer with fewer than 250 employees an=
d if you=E2=80=99ve paid SSP to employees for sickness absence or self-isol=
ation that was coronavirus-related on or before 30 September, you could be =
eligible for support. You can make claims yourself, or speak to your tax ag=
ent about making claims on your behalf. The repayment can cover up to two w=
eeks of the applicable rate of SSP.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r more information on eligibility and how to make your final claims, search=
 'check if you can claim back Statutory Sick Pay' on GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK.</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">5. Extended window to appeal now closed</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">In=
 February 2020, HMRC introduced a three-month extended window to appeal aga=
inst tax decisions and penalties if the delay in making the appeal was due =
to coronavirus. This ended on 30 <strong>=E2=80=8C</strong>September. For t=
ax decisions and penalties dated up to and including 30 <strong>=E2=80=8C</=
strong>September <strong>=E2=80=8C</strong>2021, the extended window to app=
eal is still available. You should follow the normal process and times for =
appealing decisions dated from 1 <strong>=E2=80=8C</strong>October onwards.=
</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 know that some customers are still feeling the impacts of coronavirus, and=
 this may still be a reasonable excuse for not meeting tax obligations on t=
ime. We will consider appeals and ask for evidence if needed. For more supp=
ort search 'disagree with a tax decision' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=
.UK.</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">6. Automatic enrolment for pensions</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
is is a reminder that employers=E2=80=99 automatic enrolment duties continu=
e to apply as normal. It=E2=80=99s important that you continue to support y=
our employees by meeting your ongoing legal duties, including paying the co=
rrect pension contributions.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Keep supporting your employees and they=E2=80=99ll keep supporting yo=
u</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ma=
ke sure you understand what you need to do and by when. This includes:</spa=
n>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 6px =
0px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">pay=
ing the correct amount on time to your staff pension scheme</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">che=
cking if new staff are eligible for a pension scheme and letting them know<=
/span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">re-=
enrolling eligible staff at the right time.</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r more information on your role as an employer, search The<span>=E2=80=8C=
=E2=80=8C =E2=80=8C</span>Pension<span>=E2=80=8C=E2=80=8C =E2=80=8C</span>R=
egulator=E2=80=99s website: the<span>=E2=80=8C=E2=80=8C =E2=80=8C</span>pen=
sion<span>=E2=80=8C=E2=80=8C =E2=80=8C</span>regulator.<span>=E2=80=8C=E2=
=80=8C</span>gov<span>=E2=80=8C=E2=80=8C</span><span>=E2=80=8C=E2=80=8C</sp=
an>.uk and search for 'employer ongoing pension duties'.</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">7. A word about scams</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 are urging customers to be careful if they are contacted out of the blue b=
y someone asking for money or personal information. We continue to see high=
 numbers of fraudsters calling, emailing or texting customers claiming to b=
e from HMRC.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 in doubt, we advise you not to reply directly to anything suspicious, but =
to contact HMRC straight away and search GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK =
for 'HMRC scams'.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e National Cyber Security Centre has a helpful guide on how to stay secure =
online and protect yourself or your business against cyber crime, which you=
 can find by searching 'Cyber Aware'.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully</span>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"29%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1629879711781/j-har=
ra-signature_original_16334274530389.jpg" alt=3D"" border=3D"0" width=3D"16=
3.6" height=3D"77" style=3D"display: block; border: none; text-decoration: =
none; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"5z=
0euih2i29">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"221" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.imicampaign.eu/assets/image/1629879711781/j-harra-signature_o=
riginal_16334274530389.jpg" alt=3D"">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
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lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ji=
m Harra<br>Chief Executive and First Permanent Secretary =E2=80=93 HMRC<br>=
</span>
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gnkw=3Dnotrack&amp;linkid=3D16346516352164&amp;tid=3DCC02_16346579235309906=
01&amp;signature=3D85E9747AAF20B8BD289A2B9654672589"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
833780901.png" style=3D"display:block; border:none; text-decoration:none;" =
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lass=3D"st-hide"></a>
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ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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gnkw=3Dnotrack&amp;linkid=3D16346516352160&amp;tid=3DCC02_16346579235309906=
01&amp;signature=3D85E9747AAF20B8BD289A2B9654672589"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
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dth=3D"70" height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"5w5t8469r7t" =
class=3D"st-hide"></a>
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ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
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on-govuk_original_16305834660904.png" alt=3D"Instagram"></a>
</div>
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<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16346516352167&amp;tid=3DCC02_16346579235309906=
01&amp;signature=3D85E9747AAF20B8BD289A2B9654672589"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
837841089.png" style=3D"display:block; border:none; text-decoration:none;" =
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class=3D"st-hide"></a>
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ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
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gnkw=3Dnotrack&amp;linkid=3D16346516352167&amp;tid=3DCC02_16346579235309906=
01&amp;signature=3D85E9747AAF20B8BD289A2B9654672589"><img width=3D"70" heig=
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ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
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gnkw=3Dnotrack&amp;linkid=3D16346516352161&amp;tid=3DCC02_16346579235309906=
01&amp;signature=3D85E9747AAF20B8BD289A2B9654672589"><img width=3D"70" heig=
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so-line-height-rule:exactly;" height=3D"10">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
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<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-top=
: 5px; padding-bottom: 10px;">
 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 10px;">
 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
=E2=80=99s help and support email service</span></strong><br><span style=3D=
"color: rgb(255, 255, 255);">To make changes to your topic subscriptions or=
 to unsubscribe please go to <a href=3D"https://hmrc.imicampaign.uk/externa=
laccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16346516352166&amp=
;tid=3DCC02_1634657923530990601&amp;signature=3D85E9747AAF20B8BD289A2B96546=
72589" style=3D"color: #ffffff; text-decoration: none;"><strong><span style=
=3D"text-decoration: underline;">our email portal</span></strong></a>.</spa=
n><br><span style=3D"color: rgb(255, 255, 255);">Please note, by unsubscrib=
ing from this service you may continue to receive emails from other HMRC se=
rvices.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 5px;">
 <span style=3D"font-size: 12px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16346516352162&amp;tid=3DCC02_1634657=
923530990601&amp;signature=3D85E9747AAF20B8BD289A2B9654672589" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">HMRC Privacy Notice</span></a> &nbsp;| &nbsp;<a href=3D"https://hmrc.=
imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linki=
d=3D16346516352165&amp;tid=3DCC02_1634657923530990601&amp;signature=3D85E97=
47AAF20B8BD289A2B9654672589" style=3D"color: #ffffff; text-decoration: none=
;"><span style=3D"text-decoration: underline;">Contact HMRC</span></a> &nbs=
p;| &nbsp;<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16346516352163&amp;tid=3DCC02_1634657=
923530990601&amp;signature=3D85E9747AAF20B8BD289A2B9654672589" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">Further support=EF=BB=BF</span></a></span></strong></span>
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dth=3D"600px" class=3D"hide">
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600px;">
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h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
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