File: D:/hMailServer/Data/showfile.com/admin/C3/{C374CE50-7E5D-4875-87D5-01905B5667FA}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer087144.service.govdelivery.com (mailer087144.service.govdelivery.com [69.5.87.144])
by mail.itpartnership.com with ESMTP
; Thu, 9 Apr 2020 19:22:55 +0100
Received: from prod-smailer-eds4-2.as.gdi ([10.43.0.37])
by mailer087144.service.govdelivery.com (-); Thu, 09 Apr 2020 18:22:53 +0000
X-VirtualServer: VSG001, mailer087144.service.govdelivery.com, 172.25.30.144
X-VirtualServerGroup: VSG001
X-MailingID: 16842428::20200409.19970961::1001::MDB-PRD-BUL-20200409.19970961::vince@showfile.com::1175299_0_0
X-SMHeaderMap: mid="X-MailingID"
X-Destination-ID: vince@showfile.com
X-SMFBL: dmluY2VAc2hvd2ZpbGUuY29t
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
d=advice.hmrc.gov.uk; s=15q1; i=@advice.hmrc.gov.uk; h=Content-Transfer-Encoding:
Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version:
Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=5qyL
+D807sHkHgDFfJ82xLblS0M0F8556bgvB2GkUs4=; b=mQspadI10lkH07mokLXt
wIWS/lhn3QHDu9INpF5DJs5OLKSmqWBCYZfv0HxBaqvPGi+E1XLrmYxM1ZBRGkPz
ay8zG8nHpp2mKreotbUpsruVLryr5JVdtJXo7Vol82SxGghbzsYwONltxnlCNADt
bh4npw7tae5q1sA1NeEqCrnSCVit8N7nEbCsBsXAo9U0yOPISTp3jE2AeF/oUu27
j1/V1OzrGNhMZ14dSbGUuFEswfvTg+y99rteLvZjiTurSlBQpPQ0abrbF+Hyx7LS
23WAevk5Y12qK0jP2x1W5xSLxAtfGBPQpAcXyC1BMKzp9LYJHt4CKFWkRFQEL/1g
tA==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_146_5256_598BBA6D.30841642"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+i1HCz2Lj1WASeYeo11QTHODK6zMV9wtH8cAZdOAmrQs9ptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16842428.1175299@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJK99CNJJ906CZJJJ::vince@showfile.com::vince@showfile.com
Subject: =?US-ASCII?Q?Getting_ready_for_the_Coronavirus_Job_Retention_Scheme?=
Date: Thu, 09 Apr 2020 18:22:52 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>
------=_NextPart_146_5256_598BBA6D.30841642
Content-Type: text/plain;
charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/285ab1c ]
=20
h m revenue and customs =20
COVID-19 Update
=20
=20
=20
=20
=20
Dearcustomer,
We want to help you get ready to make a claim under the Coronavirus Job R=
etention Scheme.
If youre eligible for the scheme, there are things that you can do now to=
be ready when the system is up and running later this month.
*Youll need to provide the following to make a claim:*
* The bank account number and sort code youd like us to use when we pay=
your claim.=20
* The name and phone number of the person in your business for us to ca=
ll with any questions.=20
* Your Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN (=
Company Registration Number).=20
* The name, employee number and National Insurance number for each of y=
our furloughed employees.=20
* The total amount being claimed for all employees and the total furlou=
gh period.=20
If you use an agent who is authorised to act for you for PAYE purposes, t=
hey will be able to make a claim on your behalf, so please speak to them =
now.
However, if you use a file-only agent (files your RTI return but doesnt a=
ct for you in other matters), they wont be able to make a claim for you a=
nd youll need the information listed above from them to make the claim yo=
urself.
For more detailed advice, please visit *GOV.UK [ https://www.gov.uk/guida=
nce/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme ]*.=
This guidance is being regularly updated, so please review it frequently.=
You may also find this recorded webinar helpful, '*Coronavirus (COVID-19)=
Job Retention Scheme [ https://www.youtube.com/watch?v=3DhYUTorQmkCI&lis=
t=3DPL8EcnheDt1zhTsyhT9ak3xiXnmlvbHJJV&index=3D3 ]*', available on HMRCs =
YouTube channel.
*Well email you again in the next few days with more details on how and w=
hen to access the online system please do not try to do this until we le=
t you know it is available.*
We wish you all the best at this challenging time,
HMRC Customer Services
=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/285ab1c ]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/ ]
=0A
------=_NextPart_146_5256_598BBA6D.30841642
Content-Type: text/html;
charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=
<head>
<title> Getting ready for the Coronavirus Job Retention Scheme
</title>
<meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}
/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }
/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}
table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }
@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=
.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>
</head>
<body style=3D"line-height: 1.4;margin:0;padding:0;width: 100% !important=
;">
<!--[if (gte mso 9)|(IE)]>
<table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top">=
</a></td></tr></table>
<![endif]-->
<a name=3D"gd_top" id=3D"gd_top"></a>
=20
=20
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D=
"border-collapse: collapse;">
<tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=
=20
<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->
<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">
<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse=
;" cellpadding=3D"0" cellspacing=3D"0">
<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
0;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yODVhYjFjIn0.w=
sktvca4kalQfftn9NBw4ERxqkgvZvf0Kt1Kq68xVqw/br/77235358932-l" style=3D"col=
or: #000000; text-decoration: none; -ms-word-break: break-all; word-break=
: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">=
View in browser</a></p>
</td>
</tr>
<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" style=3D"background-color: #FFF=
; border-collapse: collapse;">
<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Back=
ground" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td width=3D"50%" align=3D"left" 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"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">COVID-19 Update</h1>
</td>
</tr>
</table>
</td>
<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;" 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=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">We want to help you get ready to make a claim under the Coronav=
irus 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">If you=92re eligible for the scheme, there are things that you =
can do now to be ready when the system is up and running later this month=
.</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>You=92ll need to provide the following to make a claim:=
</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;">Th=
e bank account number and sort code you=92d like us to use when we pay yo=
ur claim.</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;">Th=
e name and phone number of the person in your business for us to call wit=
h any questions.</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;">Yo=
ur Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN (Compan=
y Registration Number).</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;">Th=
e name, employee number and National Insurance number for each of your fu=
rloughed employees.</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;">Th=
e total amount being claimed for all employees and the total furlough per=
iod.</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">If you use an agent who is authorised to act for you for PAYE p=
urposes, they will be able to make a claim on your behalf, so please spea=
k to them now.</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">However, if you use a file-only agent (files your RTI return bu=
t doesn=92t act for you in other matters), they won=92t be able to make a=
claim for you and you=92ll need the information listed above from them t=
o make the claim yourself.</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 detailed advice, please visit <strong><a href=3D"https=
://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2=
lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA=
5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0tZm9yLXdhZ2Ut=
Y29zdHMtdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.Ze=
6u-9GxtezN3ssSzJEGE5ksX8GsQml26xWsiq2_n0A/br/77235358932-l" target=3D"_bl=
ank" rel=3D"noopener" style=3D"color: #0000EE; text-decoration: underline=
; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: non=
e; -moz-hyphens: none; hyphens: none;">GOV.UK</a></strong>.=A0This guidan=
ce is being regularly updated, so please review it frequently.</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 may also find this recorded webinar helpful, '<strong><a hr=
ef=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXR=
pbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0=
MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS93YXRjaD92PWhZV=
VRvclFta0NJJmxpc3Q9UEw4RWNuaGVEdDF6aFRzeWhUOWFrM3hpWG5tbHZiSEpKViZpbmRleD=
0zIn0.BY4sJPngJndPFshTl7FF56nz9cKVLJO5iTEszkKACb4/br/77235358932-l" targe=
t=3D"_blank" rel=3D"noopener" 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;">Coronavirus (COVID-19) Job=
Retention Scheme</a></strong>', available on HMRC=92s YouTube channel.</=
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>We=92ll email you again in the next few days with more =
details on how and when to access the online system =96 please do not try=
to do this until we let you know it is available.</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">We wish you all the best at this challenging time,</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">HMRC Customer Services</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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.B9vONrVH-xL2F31LYKeJJWnBeVG1_3SrMhnhf6x1LxA/br=
/77235358932-l" 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;"></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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.FEMygieCoTLOQhr1S_IrAphUsuIgJ_6W8YkV7ex22AA/br/=
77235358932-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE=
; text-decoration: underline; -ms-word-break: break-all; word-break: brea=
k-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK=
=96 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=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<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"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.heZx-WCb4v4Y_UnuO6-egMHC9HWmbU_AWbTI9=
Scs8kU/br/77235358932-l" target=3D"_blank" rel=3D"noopener noreferrer" st=
yle=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break-=
all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; h=
yphens: none;"><img class=3D"govd_template_image" src=3D"https://content.=
govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908767/icon-yo=
utube-original_original.png" style=3D"width: 95px; height: auto !importan=
t; max-height: auto !important; border: none;" alt=3D"youtube" width=3D"9=
5" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbG=
ciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXI=
uY29tL2htcmNnb3Z1ayJ9.TfFY_ACyltWfODS_k4e_6d-sd8NLEFM9PajUGYrbWL0/br/7723=
5358932-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: =
#0000EE; text-decoration: underline; -ms-word-break: break-all; word-brea=
k: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"=
><img class=3D"govd_template_image" src=3D"https://content.govdelivery.co=
m/attachments/fancy_images/UKHMRCED/2018/04/1908768/hmrc-twitter-original=
_original.png" style=3D"width: 95px; height: auto !important; max-height:=
auto !important; border: none;" alt=3D"twitter" width=3D"95" height=3D"8=
4"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9=
.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lk=
IjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.iJGOm=
uPzPudlAEsWPfxC6bAaQh5zgvZ-ucTfG90q9_A/br/77235358932-l" target=3D"_blank=
" rel=3D"noopener noreferrer" 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;"><img class=3D"govd_templat=
e_image" src=3D"https://content.govdelivery.com/attachments/fancy_images/=
UKHMRCED/2018/04/1908756/icon-govuk-original_original.png" style=3D"width=
: 95px; height: auto !important; max-height: auto !important; border: non=
e;" alt=3D"visit gov dot u k" width=3D"95" height=3D"84"></a><a href=3D"h=
ttps://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW=
5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk=
5NzA5NjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRz=
L1VLSE1SQ0VEL2J1bGxldGlucy8yODVhYjFjIn0.7Oj-dq9qxNfsU7vTLF15E4xmnQKF5CFN-=
0w5osN1Rvo/br/77235358932-l" target=3D"_blank" rel=3D"noopener noreferrer=
" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: br=
eak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: non=
e; hyphens: none;"><img class=3D"govd_template_image" src=3D"https://cont=
ent.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908757/ico=
n-share-original_original.png" style=3D"width: 95px; height: auto !import=
ant; max-height: auto !important; border: none;" alt=3D"share" width=3D"9=
5" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbG=
ciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL2NvbW11bml=
0eS5obXJjLmdvdi51ayJ9.bDtE5I6YXMtEyFKAXNulrvjLhpW2Y4TXpy7HhoMTjNg/br/7723=
5358932-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: =
#0000EE; text-decoration: underline; -ms-word-break: break-all; word-brea=
k: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"=
><img class=3D"govd_template_image" src=3D"https://content.govdelivery.co=
m/attachments/fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.p=
ng" style=3D"width: 95px; height: auto !important; max-height: auto !impo=
rtant; border: none;" alt=3D"HMRC Forum" width=3D"95" height=3D"84"></a>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">
</td>
</tr>
=20
</table>
</td>
</tr>
<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">
<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->
<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
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:=
0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
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=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.GXdZEk6jTP0H_leBnUP3N4VLIYNtK_P0iXYlUZMx-M=
I/br/77235358932-l" style=3D"color: #FFFFFF; text-decoration: underline; =
-ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none;=
-moz-hyphens: none; hyphens: none;">GOV.UK</a> and search 'Avoid and rep=
ort internet scams and phishing'.</p>
<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:=
0 0 10px;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.1uiT8CjUTGVXH54s-Y7Lge_FY-4XMTHCkISn-Kkqb-=
4/br/77235358932-l" style=3D"color: #FFFFFF; text-decoration: underline; =
-ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none;=
-moz-hyphens: none; hyphens: none;">Subscriber Preferences</a>=A0 |=A0=A0=
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJj=
In0.Xdlkj26ul1T8K4_0MepJAk7YFmAIfNIAYNMe5yN5vms/br/77235358932-l" style=3D=
"color: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;">Contact Us</a>=A0 |=A0=A0<a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwcz=
ovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0h=
lbHBfQ2VudGVyIn0.TmBvD68pY2xOikoGsbmh7uc3KsrlrkLMKt-Gry29ddo/br/772353589=
32-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break=
: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens:=
none; hyphens: none;">Help</a>=A0=A0|=A0=A0<a href=3D"https://links.advi=
ce.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInF=
1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6=
Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwNDA5LjE5OTcwOTYxIiwidXJsIjoiaHR0cHM6L=
y9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb2=
5lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.BB2g5MnV8lLY-PPY4z8OGJqSCo0U-DKp0BrUOwG6Voo=
/br/77235358932-l?verification=3D5.a39fd195ee642e8b5d35806ef443d017&desti=
nation=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-decoration: =
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyp=
hens: none; -moz-hyphens: none; hyphens: none;">Unsubscribe</a></p>
<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:=
0 0 10px;" align=3D"left">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->
<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Support</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:=
0 0 10px;" align=3D"left">For more information and support from HMRC ple=
ase visit our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.nEWbBJuRFk0EwXJnrrfOIltuqz0eymz4S1ie3E3uFyM/br/77235358932-l" st=
yle=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: break-=
all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; h=
yphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table></td></tr></table>
=20
<div id=3D"mail_footer">
</div>
<div id=3D"tagline">
<hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D=
"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" width=3D=
"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ._jG-V8LJYmfK4jBe_t9KrXGlDfnw=
07MiyEoVLsnku_s/br/77235358932-l" target=3D"_blank"><img src=3D"https://c=
ontent.govdelivery.com/images/govd-logo-dark.png" border=3D"0" alt=3D"Gov=
Delivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>
</div>
<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0m=
YXVpZD0mbWFpbGluZ2lkPTIwMjAwNDA5LjE5OTcwOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVT=
C0yMDIwMDQwOS4xOTk3MDk2MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNj=
g0MjQyOCZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1" S=
TYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_146_5256_598BBA6D.30841642--