HEX

File: D:/hMailServer/Data/showfile.com/admin/D8/{D88532D8-A734-4F76-80CD-4867ABF4522B}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_86F_385D_0059132A.61AB5909"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <17005929.1955873@advice.hmrc.gov.uk>
Subject: =?Cp1252?Q?Action_required_=96_submit_your_May_claims?= =?Cp1252?Q?_for_the_Coronavirus_Job_Retention_Scheme?=
Date: Mon, 07 Jun 2021 17:34:02 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_86F_385D_0059132A.61AB5909
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/2e298ff ]

=20

h m revenue and customs =20
COVID-19 Support
=20
=20
=20
=20
=20

Dear=C2=A0customer,

Plan for Jobs=20

I=E2=80=99m writing to you with the latest information about the financia=
l support schemes available to help you, as part of the UK Government=E2=80=
=99s Plan for Jobs.

This includes:

=20

  * a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for sub=
mitting your May Coronavirus Job Retention Scheme (CJRS) claims=20
  * details of changes to the CJRS from July=20
  * the 21=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for joining the onlin=
e VAT deferral new payment scheme.=20

To find out what other financial support may be available for you and you=
r business during this time, search 'find coronavirus financial support' =
on GOV=E2=80=8C=E2=80=8C.UK.


  * *_Submit your CJRS claims for May [ #submit ] _*=20
  * *_Changes to the CJRS from July [ #Changes ]_*=20
  * *_Use our=E2=80=AFupdated=C2=A0CJRS=E2=80=AFtemplates=E2=80=AFto=E2=80=
=AFmake=E2=80=AFclaiming=E2=80=AFeasier [ #Use ]_*__=20
  * *_VAT deferral =E2=80=93 join online by 21 June [ #VAT ]_*=20
  * *_Where can I get further support? [ #Where ] _*=20
  * *_A word about scams [ #word ]_*=20
________________________________________________________________________

*1. Submit your CJRS claims for May*

Thank you if you have submitted your May furlough claims already. If you =
haven=E2=80=99t submitted them yet, you must do so by the deadline of Mon=
day=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CJune.

You can claim 80% of your furloughed employees=E2=80=99 usual wages for t=
he hours not worked, up to a cap of =C2=A32,500 per month (these limits w=
ill also apply to claims for June).

You can claim before, during or after you process your payroll. If you ca=
n, it=E2=80=99s best to make a claim once you=E2=80=99re sure of the exac=
t number of hours your employees worked, so you don=E2=80=99t have to ame=
nd your claim later.

*Conditions of claiming CJRS grants*

*You must pay the associated employee tax and National Insurance contribu=
tions to HMRC*.=C2=A0This is a condition of claiming the grant, and not d=
oing so will mean you=E2=80=99ll need to repay the whole of the CJRS gran=
t and you may not be able to claim future CJRS grants. =C2=A0

If you are having difficulties paying any of your tax liabilities to HMRC=
, we can work with you to explore affordable payment options =E2=80=93 fo=
r example, through a payment plan where you can pay over time in instalme=
nts. To find out more, go to GOV=E2=80=8C=E2=80=8C.UK and search 'time to=
 pay arrangement'.

*Flexibly furloughing employees*

If your business continues to be affected by coronavirus, you don=E2=80=99=
t need to place all your employees on full furlough. You can also use the=
 CJRS flexibly if you bring your employees back to work for some of their=
 usual hours. You can claim a portion of your employee=E2=80=99s usual wa=
ge costs for the hours spent on furlough only.

As a reminder, you must not claim under the CJRS for any hours that your =
employees work. We are carrying out compliance checks to identify error a=
nd fraud in claims.

*What you need to do now*


  * Check if you=E2=80=99re eligible and work out how much you can claim =
using our CJRS calculator and examples, by searching 'Job Retention Schem=
e' on GOV=E2=80=8C=E2=80=8C.UK.=20
  * Submit any claims for May, no later than Monday=E2=80=8C=E2=80=8C =E2=
=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CJune.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them.=20
  * Make sure you=E2=80=99re paying employee tax and National Insurance c=
ontributions to HMRC and contact us if you're struggling to pay.=20

*Back to the top [ #gd_top ]*

________________________________________________________________________

*2.*=C2=A0*Changes to the CJRS from July*

The UK Government will continue to pay 80% of your furloughed employees=E2=
=80=99 usual wages for the hours not worked, up to a cap of =C2=A32,500 p=
er month, to the end of June.

In July, CJRS grants will cover 70% of employees' usual wages for the hou=
rs not worked, up to a cap of =C2=A32,187.50. In August and September, th=
is will then reduce to 60% of employees=E2=80=99 usual wages up to a cap =
of =C2=A31,875.

You will need to pay the 10% difference in July, and 20% in August and Se=
ptember, so that you continue to pay your furloughed employees at least 8=
0% of their usual wages for the hours they do not work during this time, =
up to a cap of =C2=A32,500 per month.

For the hours not worked you can choose to top up your employees=E2=80=99=
 wages above the 80% level or cap for each month if you wish, at your own=
 expense.

To help you plan ahead for future claim periods, the CJRS calculator is a=
vailable to help you work out how much you can claim for employees in Jun=
e, July, August and September. To find this and everything you need to kn=
ow about the CJRS, search 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C=
.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*3. Use our=C2=A0updated=C2=A0CJRS=C2=A0templates=C2=A0to=C2=A0make=C2=A0=
claiming=C2=A0easier=C2=A0=C2=A0=C2=A0*

We=E2=80=99ve updated our claims process for employers who have 16 or mor=
e employees, to make it easier to add their details. You can now use a te=
mplate if you are claiming for=C2=A0between=C2=A016-99=C2=A0employees, an=
d another if you are claiming for=C2=A0100 or more=C2=A0employees.

You do not need to do anything differently if you were using our previous=
 template to claim for 100 employees or more, and third-party software in=
corporating this will still work.=C2=A0

You must enter=C2=A0all the information=C2=A0in the right format before u=
ploading the completed template so that your claim is processed quickly a=
nd successfully.=C2=A0

We=E2=80=99ve updated the process to help=C2=A0you get your claim right f=
irst=C2=A0time=C2=A0and provide all the information needed, to ensure=C2=A0=
your claims aren=E2=80=99t delayed or stopped.=C2=A0For example,=C2=A0if =
you can't provide a National Insurance number for an employee, you can=C2=
=A0now select=C2=A0a=C2=A0reason=C2=A0for this.=C2=A0

If=C2=A0you make=C2=A0a mistake, the template=C2=A0will highlight it=C2=A0=
to help=C2=A0you put it right before you submit your claim.=C2=A0Mistakes=
 that will be highlighted include:=C2=A0=C2=A0 =C2=A0


  * details input in the wrong=C2=A0format=C2=A0 =C2=A0=20
  * incorrect=C2=A0details=C2=A0=20
  * duplicated=C2=A0or missing information.=C2=A0=C2=A0=20

Please remember not to change=C2=A0the=C2=A0format of the=C2=A0template=C2=
=A0before you submit=C2=A0it, as that won=E2=80=99t be accepted by our sy=
stem.=C2=A0 =C2=A0

You can find everything you need to help you make a claim by searching 'c=
laim for wages' on GOV=E2=80=8C=E2=80=8C.UK, including our updated templa=
tes, a useful calculator and guidance on the information you need to prov=
ide and in what format, to ensure your claim is accepted.

*What to do if you=E2=80=99ve overclaimed *

Please do not enter negative numbers in the template. If you have overcla=
imed CJRS grants and you submit your claim using the template, you will n=
eed to calculate the overclaimed amount and enter this amount in the =E2=80=
=98overclaim=E2=80=99 box on your claim form.

For more information on paying back grants, go to GOV=E2=80=8C=E2=80=8C.U=
K and search 'pay back Coronavirus Job Retention Scheme'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*4. VAT deferral =E2=80=93 join online by 21=E2=80=8C=E2=80=8C =E2=80=8CJ=
une*

The VAT deferral new payment scheme is open for all businesses who deferr=
ed paying VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8Cand 30=E2=80=
=8C=E2=80=8C =E2=80=8CJune 2020 and were unable to pay in full by 31 Marc=
h=E2=80=8C=E2=80=8C =E2=80=8C2021.

*21=E2=80=8C=E2=80=8C =E2=80=8CJune is the last day you can join this sch=
eme*. If you join by this date you can apply to spread these payments acr=
oss up to eight instalments.

You can join quickly and simply online=C2=A0without needing to call=C2=A0=
us.=C2=A0To find out more, including=C2=A0what=C2=A0you need to=C2=A0sign=
 up for online, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'VAT de=
ferral'.

If you have deferred paying VAT, you may be charged a 5% penalty and/or i=
nterest if you do not join the VAT deferral new payment scheme by the dea=
dline of 21=E2=80=8C=E2=80=8C =E2=80=8CJune, pay in full by 30=E2=80=8C=E2=
=80=8C =E2=80=8CJune, or get in touch with us to make an alternative arra=
ngement=C2=A0to pay by 30=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C =E2=80=8CJune=E2=80=8C=E2=80=8C =E2=80=8C2021.

If you're still unable to pay and need more time, please contact us =E2=80=
=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search =
'if you cannot pay your tax bill on time'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*5. Where can I get further support?*

Thousands of people have benefitted from our webinars, which offer inform=
ation on the CJRS and other government support, and how they apply to you=
. To book online, or to view updated guidance, go to GOV=E2=80=8C=E2=80=8C=
.UK and search 'help and support if your business is affected by coronavi=
rus'.

If you=E2=80=99re booked on a webinar but can no longer attend, please ca=
ncel your place to allow space for others to register.

There=E2=80=99s a list of monthly claims deadlines and a helpful step-by-=
step guide on GOV=E2=80=8C=E2=80=8C.UK, summarising the latest informatio=
n on the CJRS and the steps you need to take to make a claim =E2=80=93 yo=
u can find these by searching 'Job Retention Scheme step by step guide'.

To find out what other financial support may be available for you and you=
r business as part of the UK Government=E2=80=99s Plan for Jobs, search =E2=
=80=98find coronavirus financial support=E2=80=99 on GOV=E2=80=8C=E2=80=8C=
.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*6. A word about scams*

We are aware of recent increases in scam phone calls, emails and texts. I=
f someone contacts you or your employees claiming to be from HMRC saying =
that you owe tax and face arrest, are due a tax refund, that your Nationa=
l Insurance number has been compromised or asking you to transfer money o=
r give bank details, it is likely to be a scam.

Search GOV=E2=80=8C=E2=80=8C.UK for our 'scams checklist' and to find out=
 how to report tax scams. You can also access the National Cyber Security=
 Centre=E2=80=99s new guide on how to stay secure online and protect your=
self or your business against cybercrime by searching 'Cyber Aware'.

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

Yours faithfully

jharra

Jim Harra

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

=20

*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
=20
 [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-SocialBo=
x&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ] [ https://twitter.com/hm=
rcgovuk ] [ https://www.gov.uk/ ]share [ https://content.govdelivery.com/=
accounts/UKHMRCED/bulletins/2e298ff ]HMRC Forum [ https://community.hmrc.=
gov.uk ]  =20
=20

Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ]=C2=A0 |=C2=A0=C2=A0Contact Us =
[ https://www.gov.uk/contact-hmrc ]=C2=A0 |=C2=A0=C2=A0Help [ https://ins=
ights.govdelivery.com/Communications/Subscriber_Help_Center ]=C2=A0=C2=A0=
|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
=20

Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
=0A
------=_NextPart_86F_385D_0059132A.61AB5909
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://ww=
w.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>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3DUTF-8">=

<title>    Action required =E2=80=93 submit your May claims for the Coron=
avirus 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=
1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZTI5OGZmIn0.E=
lozZ6XKRgn2hu5WBLFC70DiVq9DCXG90lU0uJFcYRs/s/565344755/br/107543704453-l"=
 style=3D"color: #000000; text-decoration: none; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: 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 Support</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>
<table class=3D"gd_combo_table" width=3D"100%" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
  <tr>
    <td>
      <img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/04/4358353/3558928/plan-for=
-jobs-logo-blue_crop.png" style=3D"width: 179px; height: auto !important;=
 float: right; max-height: auto !important; border: none;" alt=3D"Plan fo=
r Jobs" width=3D"179" height=3D"91" align=3D"right" hspace=3D"7">
      <p style=3D"line-height: 1.4; color: #000000; font-family: arial, h=
elvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px=
;" align=3D"left">I=E2=80=99m writing to you with the latest information =
about the financial support schemes available to help you, as part of the=
 UK Government=E2=80=99s Plan for Jobs.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">This includes:</p>
    </td>
  </tr>
</table>
<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;">a =
reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for submittin=
g your May Coronavirus Job Retention Scheme (CJRS) 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;">de=
tails of changes to the CJRS from July</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 21=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for joining the online VAT =
deferral new payment scheme.</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">To find out what other financial support may be available for y=
ou and your business during this time, search 'find coronavirus financial=
 support' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><u><a href=3D"#submit" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Submit your CJRS claims for=
 May</a> </u></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><u><a href=3D"#Changes" 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;">Changes to the CJRS from J=
uly</a></u></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<strong><u><a href=3D"#Use" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;">Use our=E2=80=AFupdated=C2=A0=
CJRS=E2=80=AFtemplates=E2=80=AFto=E2=80=AFmake=E2=80=AFclaiming=E2=80=AFe=
asier</a></u></strong><u></u>
</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><u><a href=3D"#VAT" style=3D"color: #0000EE; text-decoration: under=
line; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens:=
 none; -moz-hyphens: none; hyphens: none;">VAT deferral =E2=80=93 join on=
line by 21 June</a></u></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><u><a href=3D"#Where" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;">Where can I get further supp=
ort?</a> </u></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><u><a href=3D"#word" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">A word about scams</a></u></s=
trong></li>
</ol>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>1. <a id=3D"submit" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"submit"></=
a>Submit your CJRS claims for May</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Thank you if you have submitted your May furlough claims alread=
y. If you haven=E2=80=99t submitted them yet, you must do so by the deadl=
ine of Monday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CJu=
ne.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim 80% of your furloughed employees=E2=80=99 usual w=
ages for the hours not worked, up to a cap of =C2=A32,500 per month (thes=
e limits will also apply to claims for June).</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim before, during or after you process your payroll.=
 If you can, it=E2=80=99s best to make a claim once you=E2=80=99re sure o=
f the exact number of hours your employees worked, so you don=E2=80=99t h=
ave to amend your claim later.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Conditions of claiming CJRS grants</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"><strong>You must pay the associated employee tax and National I=
nsurance contributions to HMRC</strong>.=C2=A0This is a condition of clai=
ming the grant, and not doing so will mean you=E2=80=99ll need to repay t=
he whole of the CJRS grant and you may not be able to claim future CJRS g=
rants. =C2=A0</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 are having difficulties paying any of your tax liabiliti=
es to HMRC, we can work with you to explore affordable payment options =E2=
=80=93 for example, through a payment plan where you can pay over time in=
 instalments. To find out more, go to GOV=E2=80=8C=E2=80=8C.UK and search=
 'time to pay arrangement'.</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>Flexibly furloughing employees</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If your business continues to be affected by coronavirus, you d=
on=E2=80=99t need to place all your employees on full furlough. You can a=
lso use the CJRS flexibly if you bring your employees back to work for so=
me of their usual hours. You can claim a portion of your employee=E2=80=99=
s usual wage costs for the hours spent on furlough only.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">As a reminder, you must not claim under the CJRS for any hours =
that your employees work. We are carrying out compliance checks to identi=
fy error and fraud in claims.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do now</strong></p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ch=
eck if you=E2=80=99re eligible and work out how much you can claim using =
our CJRS calculator and examples, by searching 'Job Retention Scheme' on =
GOV=E2=80=8C=E2=80=8C.UK.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Su=
bmit any claims for May, no later than Monday=E2=80=8C=E2=80=8C =E2=80=8C=
14=E2=80=8C=E2=80=8C =E2=80=8CJune.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ke=
ep records that support the amount of CJRS grants you claim, in case HMRC=
 needs to check them.</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;">Ma=
ke sure you=E2=80=99re paying employee tax and National Insurance contrib=
utions to HMRC and contact us if you're struggling to pay.</li>
</ol>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>2.</strong>=C2=A0<a id=3D"Changes" style=3D"color: #000=
0EE; text-decoration: underline; -ms-word-break: break-all; word-break: b=
reak-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;" nam=
e=3D"Changes"></a><strong>Changes to the CJRS from July</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 UK Government will continue to pay 80% of your furloughed e=
mployees=E2=80=99 usual wages for the hours not worked, up to a cap of =C2=
=A32,500 per month, to the end of June.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">In July, CJRS grants will cover 70% of employees' usual wages f=
or the hours not worked, up to a cap of =C2=A32,187.50. In August and Sep=
tember, this will then reduce to 60% of employees=E2=80=99 usual wages up=
 to a cap of =C2=A31,875.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You will need to pay the 10% difference in July, and 20% in Aug=
ust and September, so that you continue to pay your furloughed employees =
at least 80% of their usual wages for the hours they do not work during t=
his time, up to a cap of =C2=A32,500 per 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">For the hours not worked you can choose to top up your employee=
s=E2=80=99 wages above the 80% level or cap for each month if you wish, a=
t your own expense.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To help you plan ahead for future claim periods, the CJRS calcu=
lator is available to help you work out how much you can claim for employ=
ees in June, July, August and September. To find this and everything you =
need to know about the CJRS, search 'Job Retention 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><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>3. <a id=3D"Use" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Use"></a>Use =
our=C2=A0updated=C2=A0CJRS=C2=A0templates=C2=A0to=C2=A0make=C2=A0claiming=
=C2=A0easier=C2=A0=C2=A0=C2=A0</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We=E2=80=99ve updated our claims process for employers who have=
 16 or more employees, to make it easier to add their details. You can no=
w use a template if you are claiming for=C2=A0between=C2=A016-99=C2=A0emp=
loyees, and another if you are claiming for=C2=A0100 or more=C2=A0employe=
es.</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 do not need to do anything differently if you were using ou=
r previous template to claim for 100 employees or more, and third-party s=
oftware incorporating this will still work.=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You must enter=C2=A0all the information=C2=A0in the right forma=
t before uploading the completed template so that your claim is processed=
 quickly and successfully.=C2=A0</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=99ve updated the process to help=C2=A0you get your cla=
im right first=C2=A0time=C2=A0and provide all the information needed, to =
ensure=C2=A0your claims aren=E2=80=99t delayed or stopped.=C2=A0For examp=
le,=C2=A0if you can't provide a National Insurance number for an employee=
, you can=C2=A0now select=C2=A0a=C2=A0reason=C2=A0for this.=C2=A0</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=C2=A0you make=C2=A0a mistake, the template=C2=A0will highlig=
ht it=C2=A0to help=C2=A0you put it right before you submit your claim.=C2=
=A0Mistakes that will be highlighted include:=C2=A0=C2=A0 =C2=A0</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;">de=
tails input in the wrong=C2=A0format=C2=A0 =C2=A0</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;">in=
correct=C2=A0details=C2=A0</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;">du=
plicated=C2=A0or missing information.=C2=A0=C2=A0</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">Please remember not to change=C2=A0the=C2=A0format of the=C2=A0=
template=C2=A0before you submit=C2=A0it, as that won=E2=80=99t be accepte=
d by our system.=C2=A0 =C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can find everything you need to help you make a claim by se=
arching 'claim for wages' on GOV=E2=80=8C=E2=80=8C.UK, including our upda=
ted templates, a useful calculator and guidance on the information you ne=
ed to provide and in what format, to ensure your claim is accepted.</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 to do if you=E2=80=99ve overclaimed </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">Please do not enter negative numbers in the template. If you ha=
ve overclaimed CJRS grants and you submit your claim using the template, =
you will need to calculate the overclaimed amount and enter this amount i=
n the =E2=80=98overclaim=E2=80=99 box on your claim form.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For more information on paying back grants, go to GOV=E2=80=8C=E2=
=80=8C.UK and search 'pay back Coronavirus Job Retention Scheme'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>4. <a id=3D"VAT" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"VAT"></a>VAT =
deferral =E2=80=93 join online by 21=E2=80=8C=E2=80=8C =E2=80=8CJune</str=
ong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The VAT deferral new payment scheme is open for all businesses =
who deferred paying VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8Ca=
nd 30=E2=80=8C=E2=80=8C =E2=80=8CJune 2020 and were unable to pay in full=
 by 31 March=E2=80=8C=E2=80=8C =E2=80=8C2021.</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>21=E2=80=8C=E2=80=8C =E2=80=8CJune is the last day you =
can join this scheme</strong>. If you join by this date you can apply to =
spread these payments across up to eight instalments.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can join quickly and simply online=C2=A0without needing to =
call=C2=A0us.=C2=A0To find out more, including=C2=A0what=C2=A0you need to=
=C2=A0sign up for online, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and searc=
h 'VAT deferral'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you have deferred paying VAT, you may be charged a 5% penalt=
y and/or interest if you do not join the VAT deferral new payment scheme =
by the deadline of 21=E2=80=8C=E2=80=8C =E2=80=8CJune, pay in full by 30=E2=
=80=8C=E2=80=8C =E2=80=8CJune, or get in touch with us to make an alterna=
tive arrangement=C2=A0to pay by 30=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8CJune=E2=80=8C=E2=80=8C =E2=80=8C2021.</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're still unable to pay and need more time, please contac=
t us =E2=80=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK =
and search 'if you cannot pay your tax bill on 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"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>5. <a id=3D"Where" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Where"></a>=
Where can I get further support?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Thousands of people have benefitted from our webinars, which of=
fer information on the CJRS and other government support, and how they ap=
ply to you. To book online, or to view updated guidance, go to GOV=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">If you=E2=80=99re booked on a webinar but can no longer attend,=
 please cancel your place to allow space for others to register.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">There=E2=80=99s a list of monthly claims deadlines and a helpfu=
l step-by-step guide on GOV=E2=80=8C=E2=80=8C.UK, summarising the latest =
information on the CJRS and the steps you need to take to make a claim =E2=
=80=93 you can find these by searching 'Job Retention Scheme step by step=
 guide'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To find out what other financial support may be available for y=
ou and your business as part of the UK Government=E2=80=99s Plan for Jobs=
, search =E2=80=98find coronavirus financial support=E2=80=99 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><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>6. <a id=3D"word" style=3D"color: #0000EE; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"word"></a>A =
word about 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">We are aware of recent increases in scam phone calls, emails an=
d texts. If someone contacts you or your employees claiming to be from HM=
RC saying that you owe tax and face arrest, are due a tax refund, that yo=
ur National Insurance number has been compromised or asking you to transf=
er money or give bank details, it is likely to be a scam.</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">Search GOV=E2=80=8C=E2=80=8C.UK for our 'scams checklist' and t=
o find out how to report tax scams. You can also access the National Cybe=
r Security Centre=E2=80=99s new guide on how to stay secure online and pr=
otect yourself or your business against cybercrime by searching 'Cyber Aw=
are'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I hope this information helps you and your business, and we=E2=80=
=99ll continue to keep you updated.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and First Permanent Secretary =E2=
=80=93 HMRC</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 2=
0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0._DEJ--r5B_TWtlIcFogRmDmLVVs-nfpZMTrfxsulPwU/s/=
565344755/br/107543704453-l" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0._FLKK-H-9bjZIAoTMmxLfv-OZiwJ_htP_UikMXjxhEE/s/5=
65344755/br/107543704453-l" target=3D"_blank" rel=3D"noopener" style=3D"c=
olor: #0000EE; text-decoration: underline; -ms-word-break: break-all; wor=
d-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</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=
yMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.RLQFEY7ElH6OL2dnpCn_Mr1w8dZgY3ckkq3fd=
xLirRA/s/565344755/br/107543704453-l" target=3D"_blank" rel=3D"noopener n=
oreferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"htt=
ps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2021/05/45=
12871/youtube_original.png" style=3D"width: 95px; height: auto !important=
; max-height: auto !important; border: none;" alt=3D"" width=3D"95" heigh=
t=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2h=
tcmNnb3Z1ayJ9.-QvTivUSdDvUxthsx0qHg0Rj_hECmZIb4NsWjblFa2c/s/565344755/br/=
107543704453-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;"><img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/05/4512874/twitter_original=
.png" style=3D"width: 95px; height: auto !important; max-height: auto !im=
portant; border: none;" alt=3D"" width=3D"95" height=3D"84"></a><a href=3D=
"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9s=
aW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuN=
DE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.BbEJND2WimV6SoHVlObJ6e=
oM1cPi5wde0lQufFPBXsI/s/565344755/br/107543704453-l" target=3D"_blank" re=
l=3D"noopener noreferrer" style=3D"color: #0000EE; text-decoration: under=
line; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens:=
 none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_im=
age" src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHM=
RCED/2021/05/4512970/visit_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"" width=
=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/e=
yJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGlja=
yIsImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL2Nvbn=
RlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZTI5OGZ=
mIn0.ze4C_Sf3JjLxYdNXKDgdNKcC6wgwo88kUOljmG3O9Sc/s/565344755/br/107543704=
453-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #000=
0EE; text-decoration: underline; -ms-word-break: break-all; word-break: b=
reak-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><im=
g class=3D"govd_template_image" src=3D"https://content.govdelivery.com/at=
tachments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_origi=
nal.png" style=3D"width: 95px; height: auto !important; max-height: auto =
!important; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><=
a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWx=
sZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAy=
MTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.=
L78BnDIbhqz5GA6GRawUorhw6pVa6ikKEg-hRP3Lsu8/s/565344755/br/107543704453-l=
" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: break-=
word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img cla=
ss=3D"govd_template_image" src=3D"https://content.govdelivery.com/attachm=
ents/fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=
=3D"width: 95px; height: auto !important; max-height: auto !important; bo=
rder: 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=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.YwTthRc_a76zEF4r5soJEBXsQiT2q_fubX7qGPUmbk=
A/s/565344755/br/107543704453-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search '=
Avoid and report 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=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.oN4inCxENut2HCpz-77QfegO6EL0vZ8QwoXkIFLQkM=
M/s/565344755/br/107543704453-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: 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/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.dwlHbT-Lx244mJFwKKyn35KwBbWd3G2DhvJKeq_IAkU/s/=
565344755/br/107543704453-l" style=3D"color: #FFFFFF; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=
=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.=
eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI=
joiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
J5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.-Z0KlTuddac=
yfILCDkTB-vtuN4xfva9X_v-aNbLvPkc/s/565344755/br/107543704453-l" style=3D"=
color: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; wo=
rd-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInF1ZX=
J5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2x=
pY2siLCJidWxsZXRpbl9pZCI6IjIwMjEwNjA3LjQxNTgyMTkxIiwidXJsIjoiaHR0cHM6Ly9w=
dWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX=
2NsaWNrX3Vuc3Vic2NyaWJlIn0.-VF76iFfEzgEnp2BFOF8KULawIPDUEAwXrPeajxl9QI/s/=
565344755/br/107543704453-l?verification=3D5.a39fd195ee642e8b5d35806ef443=
d017&destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-de=
coration: underline; -ms-word-break: break-all; word-break: break-word; -=
webkit-hyphens: 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.SjuDq7IH75PlFayGPC93BMLdJxcwohLZ4GZbKzTUbZs/s/565344755/br/10754=
3704453-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: 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=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA2MDcuNDE1ODIxOTEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.9MMOHM2rUZeRhcTlFDQi9mKvzbXv=
PjLGqMeF4ZcXRXQ/s/565344755/br/107543704453-l" target=3D"_blank"><img src=
=3D"https://content.govdelivery.com/images/govd-logo-dark.png" border=3D"=
0" alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>

</div>

<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD0xMDc1NDM3MDQ0NTMtbCZzdWJzY3JpYmVyaWQ9NTY1MzQ0NzU1Jm1za=
WQ9JmF1aWQ9Jm1haWxpbmdpZD0yMDIxMDYwNy40MTU4MjE5MSZtZXNzYWdlaWQ9TURCLVBSRC=
1CVUwtMjAyMTA2MDcuNDE1ODIxOTEmZGF0YWJhc2VpZD0xMDAxJnR5cGU9b3BlbiZzZXJpYWw=
9MTcwMDU5MjkmZW1haWxpZD12aW5jZUBzaG93ZmlsZS5jb20mdXNlcmlkPXZpbmNlQHNob3dm=
aWxlLmNvbSZ0YXJnZXRpZD0mZmw9Jm12aWQ9JmV4dHJhPSYmJg=3D=3D" WIDTH=3D"1" HEI=
GHT=3D"1" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body=
>
</html>
=0A
------=_NextPart_86F_385D_0059132A.61AB5909--