File: D:/hMailServer/Data/showfile.com/admin/CF/{CF4C86F3-5075-410D-9B9C-0474D893DB73}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer137038.service.govdelivery.com (mailer137038.service.govdelivery.com [208.42.137.38])
by mail.itpartnership.com with ESMTP
; Sat, 13 Jun 2020 13:44:03 +0100
Received: from prod-smailer-eds3-2.ep.gdi ([10.23.0.63])
by mailer137038.service.govdelivery.com (-); Sat, 13 Jun 2020 07:44:00 -0500
X-VirtualServer: VSG002, mailer137038.service.govdelivery.com, 172.24.0.236
X-VirtualServerGroup: VSG002
X-MailingID: 16880815::20200613.22905461::1001::MDB-PRD-BUL-20200613.22905461::vince@showfile.com::957565_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=PL3a
N9dOw6hJsmZ0Gca82X8sxuWliRprjcUU4umWeeE=; b=Oy+tO+XHUdWTgtjQIG0E
wwWdpX3tMBMa/c71ruBKal5G0T9sPXASL0pFSEvj1+t2KjEL+SSxMLZvPmMjRqT/
8FqKtp7Vcfzx2gvr3lv7YohgIKztFiHb9+xaSZRUkomajdMyshqqkAXTe4c2xkMG
IokwgF1N5vT6suyRHPgdi1ZJTv2jtphA6iHFfc6g6jE4lxB3YHlxY9DP5WQpcWOA
FVzondXrJavyUONL8ntHZjBxB2zvrdaFRtBsKD67132rgqI3mSH+kzp30IV0nj5c
J0eVDJdc84+kz5uIMwpF7eLxvuvgCBiHlui21BSz10eti6GglEe0+ma256xjOhk6
wQ==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_230_BC30_132C5542.080C1A15"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+i1HCz2Lj1WASeYeo11QTHO899lEk8p2a1LGDKrIMs9tNptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16880815.957565@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJKF1IUJJ76BAMJJJ::vince@showfile.com::vince@showfile.com
Subject: =?Cp1252?Q?Coronavirus_Job_Retention_Scheme_=96_new_guidance_published?=
Date: Sat, 13 Jun 2020 07:43:59 -0500
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_230_BC30_132C5542.080C1A15
Content-Type: text/plain;
charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2905fb9 ]
=20
h m revenue and customs =20
COVID-19 Update
=20
=20
=20
=20
=20
Dearcustomer,
We wrote to you last week to help you prepare for changes to the Coronavi=
rus Job Retention Scheme (CJRS), and *detailed guidance on these changes =
is now live on GOV.UK*.
You can find this guidance by searching for 'Coronavirus Job Retention Sc=
heme' on GOV.UK.
*What the new online guidance covers*
The guidance includes:
* changes to the scheme and key dates that you need to be aware of=20
* how you can claim if you bring previously furloughed employees back t=
o work part-time from 1 July (known as flexible furloughing) and how many=
employees you can claim for in any one claim=20
* how to claim, and the information youll need to do so=20
* how to work out how much you can claim, including an online calculato=
r to help you=20
* more information on amending your claim.=20
Webinars offering more support on changes to the scheme and how they impa=
ct you are now available to book online go to GOV.UK and search 'help an=
d support if your business is affected by coronavirus'.
Wed be grateful if you dont call us for more information. All details are=
on GOV.UK and in our webinars. This will leave our phone lines open for =
those who need them most.
*What you need to do now*
* read the guidance to see how changes to the scheme impact you, using =
the calculator to understand how much youll be able to claim=20
* book a webinar via GOV.UK if youd like more support=20
* consider which employees you want to keep on full-time furlough and w=
hich employees will come back to work on what hours to agree arrangemen=
ts with them as needed for your business.=20
*What you need to do from July*
* start your flexible furloughing of employees *from 1 July* onwards. Y=
ou can decide the hours and shift patterns they work to suit the needs of=
your business youll pay their wages for the time theyre in work and can=
apply for a job retention scheme grant to cover any of their usual hours=
they are still furloughed for. You can still keep employees on full furl=
ough if you need to=20
* claim for periods ending on or before 30 June, by *31 July * this is =
the last date you can make those claims=20
* claim for further furlough periods as needed the first time you will=
be able to make a claim for days in July will be *1 July*.=20
*Protect yourself from scams*
Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic and unthreatening. Search 'scams' on GOV.UK for inf=
ormation on how to recognise genuine HMRC contact. You can also forward s=
uspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and tex=
ts to 60599.
I hope this information helps and supports your business and well continu=
e to keep you updated on scheme developments over the coming weeks.
Yours sincerely
jharra
Jim Harra
Chief Executive and Permanent Secretary HMRC
=20
*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*
*GOV.UK contact HMRC [ https://www.gov.uk/contact-hmrc ]*
=20
=20
youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&utm_campaign=3DSB&utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2905fb9 ]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_230_BC30_132C5542.080C1A15
Content-Type: text/html;
charset="UTF-8"
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> Coronavirus Job Retention Scheme =E2=80=93 new guidance publis=
hed
</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=
1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yOTA1ZmI5In0.2=
BdvoO-fsjzU0jNYbezlLPYXlkT3Ao5cIsv84e257wo/br/79825414274-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;" 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">We wrote to you last week to help you prepare for changes to th=
e Coronavirus Job Retention Scheme (CJRS), and <strong>detailed guidance =
on these changes is now live on GOV=E2=80=8C=E2=80=8C.UK</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 this guidance by searching for 'Coronavirus Job Re=
tention Scheme' on GOV=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 the new online guidance covers</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 guidance includes:</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;">ch=
anges to the scheme and key dates that you need to be aware of</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;">ho=
w you can claim if you bring previously furloughed employees back to work=
part-time from 1=E2=80=8C=E2=80=8C July (known as flexible furloughing) =
and how many employees you can claim for in any one 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;">ho=
w to claim, and the information you=E2=80=99ll need to do so</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;">ho=
w to work out how much you can claim, including an online calculator to h=
elp you</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;">mo=
re information on amending your claim.</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">Webinars offering more support on changes to the scheme and how=
they impact you are now available to book online =E2=80=93 go to GOV=E2=80=
=8C=E2=80=8C=E2=80=8C.UK and search 'help and support if your business is=
affected by coronavirus'.</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=E2=80=99d be grateful if you don=E2=80=99t call us for more =
information. All details are on GOV=E2=80=8C=E2=80=8C.UK and in our webin=
ars. This will leave our phone lines open for those who need them most.</=
p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do now</strong></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;">re=
ad the guidance to see how changes to the scheme impact you, using the ca=
lculator to understand how much you=E2=80=99ll be able to 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;">bo=
ok a webinar via GOV=E2=80=8C=E2=80=8C.UK if you=E2=80=99d like more supp=
ort</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;">co=
nsider which employees you want to keep on full-time furlough and which e=
mployees will come back to work =E2=80=93 on what hours =E2=80=93 to agre=
e arrangements with them as needed for your business.</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"><strong>What you need to do from July</strong></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;">st=
art your flexible furloughing of employees <strong>from 1=E2=80=8C=E2=80=8C=
July</strong> onwards. You can decide the hours and shift patterns they =
work to suit the needs of your business =E2=80=93 you=E2=80=99ll pay thei=
r wages for the time they=E2=80=99re in work and can apply for a job rete=
ntion scheme grant to cover any of their usual hours they are still furlo=
ughed for. You can still keep employees on full furlough if you need 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;">cl=
aim for periods ending on or before 30=E2=80=8C=E2=80=8C June, by <strong=
>31=E2=80=8C=E2=80=8C J=E2=80=8Cul=E2=80=8Cy </strong>=E2=80=93 this is t=
he last date you can make those claims</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;">cl=
aim for further furlough periods as needed =E2=80=93 the first time you w=
ill be able to make a claim for days in July will be <strong>1=E2=80=8C=E2=
=80=8C July</strong>.</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"><strong>Protect yourself from scams</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic and unthreatening. Search 'scams' on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C.UK for information on how to recognise genuine H=
MRC contact. You can also forward suspicious emails claiming to be from H=
MRC to phishing@hmrc.gov.uk and 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">I hope this information helps and supports your business and we=
=E2=80=99ll continue to keep you updated on scheme developments over the =
coming weeks.</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 sincerely</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 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=
ImJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.eyIZmyZRqb0Utu0BpGhQywapcsN4a2-d6dT-ZlUBxTU/br=
/79825414274-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.oDlwWf-vguWzxma05KnSfpzWQpFiYLHzsu0RvqAmOGE/br/=
79825414274-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=
=E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
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=
xsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.kEoDsy0BrRYH0YZucvuyO0BBS7btcqcNKdpy9=
TzJptI/br/79825414274-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXI=
uY29tL2htcmNnb3Z1ayJ9.8e04TxwfyM2xy-aKrwFLwx7xCk9zw8SCyt0vLo8R1Nw/br/7982=
5414274-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=
.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lk=
IjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.eDNUu=
ubgftsX3bQIU0dC8MUJBD-wRcz7b9sarWUqT0I/br/79825414274-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=
5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI=
5MDU0NjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRz=
L1VLSE1SQ0VEL2J1bGxldGlucy8yOTA1ZmI5In0.KUZbPd1zMBykiOXttBm-XJdC_EEoBzHnh=
-xHGSKYTew/br/79825414274-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL2NvbW11bml=
0eS5obXJjLmdvdi51ayJ9.Rz9rqANKggwAszLEG62m51OxGf1G1zfVFUO7MfpYbeI/br/7982=
5414274-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.zbLXaPV9K_rjoQUzaJYFBDeGFV8LdVW0QmQfsrSum9=
0/br/79825414274-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.r6aPJoyc4vI4Sx_f7C-qhNfZ2W8oADEcU1wAiyvjRr=
M/br/79825414274-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>=C2=A0 |=C2=
=A0=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1Ni=
J9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2=
lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGF=
jdC1obXJjIn0.Ox6uwFvrpiB0srtkBrzMKlTXbfSx94fXztP2aZ2qicY/br/79825414274-l=
" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: br=
eak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: non=
e; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://l=
inks.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIj=
oxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjE=
iLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY2F0aW9u=
cy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.BwTd_dxpih_jOPPOfAYNa9TnKQLBhUtZzeh7y=
l2QlPM/br/79825414274-l" style=3D"color: #FFFFFF; text-decoration: underl=
ine; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: =
none; -moz-hyphens: none; hyphens: none;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0=
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMTIsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN=
0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwNjEzLjIy=
OTA1NDYxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL=
1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.U6x9i1YWEM7GDL=
fwaw1eyxvO2UicIsO1ha9Wo_l2mEE/br/79825414274-l?verification=3D5.a39fd195e=
e642e8b5d35806ef443d017&destination=3Dvince%40showfile.com" style=3D"colo=
r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
reak: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: non=
e;">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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.RgjTyIMPkdVOj9Uw6zBfAYzaZjqWVfMUHhYejomVD_A/br/79825414274-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA2MTMuMjI5MDU0NjEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.bDG1hi9wn-ZmP6RxyraDxXl_6ZIK=
jFHRuX1TUnC9ses/br/79825414274-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=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD03OTgyNTQxNDI3NC1sJnN1YnNjcmliZXJpZD01NjUzNDQ3NTUmbXNpZ=
D0mYXVpZD0mbWFpbGluZ2lkPTIwMjAwNjEzLjIyOTA1NDYxJm1lc3NhZ2VpZD1NREItUFJELU=
JVTC0yMDIwMDYxMy4yMjkwNTQ2MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0=
xNjg4MDgxNSZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2Zp=
bGUuY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1=
" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_230_BC30_132C5542.080C1A15--