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Subject: =?Cp1252?Q?Actions_for_you_=96_submit_your_August_claims_and?= =?Cp1252?Q?_prepare_for_closure_of_the_Job_Retention_Scheme?=
Date: Tue, 07 Sep 2021 10:25:29 -0500
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2f02751 ]

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

Plan for Jobs=20

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

This includes a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CSeptember d=
eadline for submitting your August Coronavirus Job Retention Scheme (CJRS=
) claims, and information to help you prepare for the scheme closing on=E2=
=80=8C=E2=80=8C =E2=80=8C30=E2=80=8C=E2=80=8C =E2=80=8CSeptember.

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 August [ #submit ]*=20
  * *Preparing for the end of the CJRS=C2=A0*=E2=80=93* frequently asked =
questions [ #prep ]*=20
  * *A word about scams [ #a ]*=20
________________________________________________________________________

*1. Submit your CJRS claims for August*

Thank you if you=E2=80=99ve submitted your August furlough claims already=
. If you haven=E2=80=99t submitted them yet, you must do so by the deadli=
ne of *Tuesday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CS=
eptember*.

For August and September, you can claim 60% of furloughed employees' usua=
l wages for the hours not worked, up to a cap of =C2=A31,875 per month pe=
r employee. You'll need to contribute 20% from your own funds so that you=
r furloughed employees continue to be paid at least 80% of their usual wa=
ges in total, for the hours they do not work (up to a cap of =C2=A32,500 =
a month).

*What you need to do now*


  * work out how much you can claim, and the contribution you=E2=80=99ll =
need to make to reach 80% of usual wages, by searching 'Job Retention Sch=
eme' on GOV=E2=80=8C=E2=80=8C.UK=20
  * submit any claims for August, no later than Tuesday=E2=80=8C=E2=80=8C=
 =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CSeptember=20
  * keep records supporting the grants you claim, in case we need to chec=
k them=20
  * make sure you continue paying CJRS-related employee tax and National =
Insurance contributions to HMRC, and contact us if you're struggling to p=
ay=20
  * prepare for the scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSepte=
mber.=20

*Back to the top [ #gd_top ]*

________________________________________________________________________

*2. Preparing for the end of the CJRS *=E2=80=93* frequently asked questi=
ons*

As the *CJRS closes on 30=E2=80=8C=E2=80=8C =E2=80=8CSeptember*, you=E2=80=
=99ll be thinking about next steps for your employees and your business.

You can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=
=80=8C.UK, and here are the most frequently asked questions currently, fr=
om employers like you: =C2=A0

*What should I do when the scheme closes?*

You=E2=80=99ll need to:


  * bring your employees back to work on their agreed terms and condition=
s=20
  * agree any changes to their terms and conditions with them, or=20
  * consider ending their employment.=20

When making decisions about how and when to end furlough arrangements, eq=
uality and discrimination laws will apply in the usual way. For more info=
rmation search 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.

*When is my last claim for the CJRS?*

The last day that you will be able to claim for is 30=E2=80=8C=E2=80=8C =E2=
=80=8CSeptember. Final claims for September must be submitted by Thursday=
=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8COctober.

*Can I claim CJRS for employees on notice periods? *

You cannot claim CJRS grants for any days your employee is serving a cont=
ractual or statutory notice period, including notice of=C2=A0retirement, =
resignation or redundancy.

*What support is available for my employees if I=E2=80=99m unable to brin=
g them back to work?*

There=E2=80=99s UK Government support available for your employees throug=
h the JobHelp website, offering a range of support, training and advice, =
to help people find their next opportunity. This includes the Kickstart s=
cheme and other Plan for Jobs support measures, along with advice on lear=
ning new skills and sectors which are recruiting. Search 'Plan for Jobs p=
rogrammes' on GOV=E2=80=8C=E2=80=8C.UK for more information.

Normal redundancy rules and protections apply to furloughed employees =E2=
=80=93 search 'redundancy rules' on GOV=E2=80=8C=E2=80=8C.UK for more inf=
ormation. =C2=A0

*What support is available to help my business grow after the CJRS has cl=
osed?*
=C2=A0=20
If you=E2=80=99re looking to grow your business, the UK Government Help t=
o Grow scheme offers management and digital programmes to help you learn =
new skills and reach more customers. To register your interest, search 'H=
elp to Grow' on GOV=E2=80=8C=E2=80=8C.UK.

If you=E2=80=99re considering taking on new employees, there=E2=80=99s a =
range of UK Government support available to help your business, including=
 placements, apprenticeships and training opportunities. Search 'Plan for=
 Jobs programmes for employers' on GOV=E2=80=8C=E2=80=8C.UK to find out h=
ow your business could benefit.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*3. A word about scams*

We are urging customers to be careful if they are contacted out of the bl=
ue by someone asking for money or personal information. We continue to se=
e high numbers of fraudsters calling, emailing or texting customers claim=
ing to be from HMRC.

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

The National Cyber Security Centre has a helpful guide on how to stay sec=
ure online and protect yourself or your business against cyber crime, whi=
ch you can find by searching 'Cyber Aware'.

Yours faithfully

=20
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/2f02751 ]HMRC Forum [ https://community.hmrc.=
gov.uk ]  =20
=20

Stay safe online

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

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

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

=20
=20

Support

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

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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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  <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 support schemes available as part of the UK Government=E2=80=99=
s 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 a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8C=
September deadline for submitting your August Coronavirus Job Retention S=
cheme (CJRS) claims, and information to help you prepare for the scheme c=
losing on=E2=80=8C=E2=80=8C =E2=80=8C30=E2=80=8C=E2=80=8C =E2=80=8CSeptem=
ber.</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">To find out what other financial support may be available for=
 you and your business during this time, search 'find coronavirus financi=
al support' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<ol style=3D"list-style-position: inside;">
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#submit" 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;">Submit your CJRS claims for Au=
gust</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#prep" style=3D"color: #0000EE; text-decoration: underli=
ne; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: n=
one; -moz-hyphens: none; hyphens: none;">Preparing for the end of the CJR=
S=C2=A0<strong>=E2=80=93</strong> frequently asked questions</a></strong>=
</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#a" style=3D"color: #0000EE; text-decoration: underline;=
 -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none=
; -moz-hyphens: none; hyphens: none;">A word about scams</a></strong></li=
>
</ol>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"submit" 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"submit"></a=
>1. Submit your CJRS claims for August</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: 0 0 15px;" ali=
gn=3D"left">Thank you if you=E2=80=99ve submitted your August furlough cl=
aims already. If you haven=E2=80=99t submitted them yet, you must do so b=
y the deadline of <strong>Tuesday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=
=80=8C =E2=80=8CSeptember</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: 0 0 15px;" ali=
gn=3D"left">For August and September, you can claim 60% of furloughed emp=
loyees' usual wages for the hours not worked, up to a cap of =C2=A31,875 =
per month per employee. You'll need to contribute 20% from your own funds=
 so that your furloughed employees continue to be paid at least 80% of th=
eir usual wages in total, for the hours they do not work (up to a cap of =
=C2=A32,500 a 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: 0 0 15px;" ali=
gn=3D"left"><strong>What you need to do now</strong></p>
<ul style=3D"list-style-position: inside;">
<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;">wo=
rk out how much you can claim, and the contribution you=E2=80=99ll need t=
o make to reach 80% of usual wages, by searching 'Job Retention Scheme' o=
n 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 August, no later than Tuesday=E2=80=8C=E2=80=8C =E2=80=
=8C14=E2=80=8C=E2=80=8C =E2=80=8CSeptember</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 supporting the grants you claim, in case we need 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 continue paying CJRS-related employee tax and National Insura=
nce contributions to HMRC, and contact us if you're struggling to pay</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;">pr=
epare for the scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSeptember.<=
/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: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"prep" 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"prep"></a>2. =
Preparing for the end of the CJRS <strong>=E2=80=93</strong> frequently a=
sked questions</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: 0 0 15px;" ali=
gn=3D"left">As the <strong>CJRS closes on 30=E2=80=8C=E2=80=8C =E2=80=8CS=
eptember</strong>, you=E2=80=99ll be thinking about next steps for your e=
mployees and your business.</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">You can find everything you need to know about the CJRS on GO=
V=E2=80=8C=E2=80=8C.UK, and here are the most frequently asked questions =
currently, from employers like you: =C2=A0<br><br><strong>What should I d=
o when the scheme closes?</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: 0 0 15px;" ali=
gn=3D"left">You=E2=80=99ll need to:</p>
<ul style=3D"list-style-position: inside;">
<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;">br=
ing your employees back to work on their agreed terms and conditions</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;">ag=
ree any changes to their terms and conditions with them, or</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 ending their employment.</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: 0 0 15px;" ali=
gn=3D"left">When making decisions about how and when to end furlough arra=
ngements, equality and discrimination laws will apply in the usual way. F=
or more information 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: 0 0 15px;" ali=
gn=3D"left"><strong>When is my last claim for the CJRS?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">The last day that you will be able to claim for is 30=E2=80=8C=
=E2=80=8C =E2=80=8CSeptember. Final claims for September must be submitte=
d by Thursday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8COc=
tober.</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"><strong>Can I claim CJRS for employees on notice periods? </s=
trong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">You cannot claim CJRS grants for any days your employee is se=
rving a contractual or statutory notice period, including notice of=C2=A0=
retirement, resignation or redundancy.</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"><strong>What support is available for my employees if I=E2=80=
=99m unable to bring them back to work?</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: 0 0 15px;" ali=
gn=3D"left">There=E2=80=99s UK Government support available for your empl=
oyees through the JobHelp website, offering a range of support, training =
and advice, to help people find their next opportunity. This includes the=
 Kickstart scheme and other Plan for Jobs support measures, along with ad=
vice on learning new skills and sectors which are recruiting. Search 'Pla=
n for Jobs programmes' on GOV=E2=80=8C=E2=80=8C.UK for more information.<=
/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">Normal redundancy rules and protections apply to furloughed e=
mployees =E2=80=93 search 'redundancy rules' on GOV=E2=80=8C=E2=80=8C.UK =
for more information. =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: 0 0 15px;" ali=
gn=3D"left"><strong>What support is available to help my business grow af=
ter the CJRS has closed?</strong><br>=C2=A0 <br>If you=E2=80=99re looking=
 to grow your business, the UK Government Help to Grow scheme offers mana=
gement and digital programmes to help you learn new skills and reach more=
 customers. To register your interest, search 'Help to Grow' 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: 0 0 15px;" ali=
gn=3D"left">If you=E2=80=99re considering taking on new employees, there=E2=
=80=99s a range of UK Government support available to help your business,=
 including placements, apprenticeships and training opportunities. Search=
 'Plan for Jobs programmes for employers' on GOV=E2=80=8C=E2=80=8C.UK to =
find out how your business could benefit.</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"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"a" style=3D"color: #0000EE; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;" name=3D"a"></a>3. 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: 0 0 15px;" ali=
gn=3D"left">We are urging customers to be careful if they are contacted o=
ut of the blue by someone asking for money or personal information. We co=
ntinue to see high numbers of fraudsters calling, emailing or texting cus=
tomers claiming to be from HMRC.</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">If in doubt, we advise you not to reply directly to anything =
suspicious, but to contact HMRC straight away and to search GOV=E2=80=8C=E2=
=80=8C.UK for 'HMRC scams'.</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">The National Cyber Security Centre has a helpful guide on how=
 to stay secure online and protect yourself or your business against cybe=
r crime, which you can find by searching 'Cyber Aware'.</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">Yours faithfully</p>
    </td>
  </tr>
</table>
<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=
ImJ1bGxldGluX2lkIjoiMjAyMTA5MDcuNDU1NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.3cblg3117mDmuXFK1qSusVro4XAZxgRhePo2QA8cmC8/s/=
565344755/br/111970735847-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=
mJ1bGxldGluX2lkIjoiMjAyMTA5MDcuNDU1NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.4AM5NJKO_7yCfpveDSDDmPrwrkJzcKpRjnSqSvWE5fs/s/5=
65344755/br/111970735847-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
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!important; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><=
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