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Subject: =?Cp1252?Q?Action_required_=96_submit_your_November_?= =?Cp1252?Q?Coronavirus_Job_Retention_Scheme_claims?=
Date: Mon, 07 Dec 2020 17:16:47 +0000
To: vince@showfile.com
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From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>
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=20
h m revenue and customs =20
COVID-19 Support
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=20
Dearcustomer,
Im writing to remind you about the upcoming deadline for making your Coro=
navirus Job Retention Scheme (CJRS) claims for November, and actions you =
might need to take. *You must s**ubmit any November claims, no later than=
14December**. *
*CJRS: what you can claim and when*
The UK Government will pay 80% of employees usual wages for the hours not=
worked, up to a cap of 2,500 per month. The terms of the scheme will be =
reviewed in January.
There are now monthly deadlines for claims.**Claims must be submitted *wi=
thin 14 calendar days* after the month they relate to, unless this falls =
on a weekend in which case the deadline is the next weekday. We'll contin=
ue to send you reminder emails before the deadline each month.
As we approach the Christmas period, I appreciate your payroll dates may =
differ this month. Dont forget you can claim before, during or after you =
process your payroll as long as your claim is submitted by the deadline.
*What you need to do now*
* Check if youre eligible, and work out how much you can claim using ou=
r CJRS calculator and examples, by searching 'Job Retention Scheme' onGOV=
.UK.=20
* *Submit any claims for November, no later than 14December*.=20
* Keep any records that support the amount of CJRS grant you claim, in =
case HMRC needs to check them. =20
*Frequently asked questions about CJRS*
You can find everything you need to know about CJRS on GOV.UK by searchin=
g 'Job Retention Scheme', but here are some answers to the most frequentl=
y asked questions.
*Can I claim CJRS now if I havent previously?*
You and your employees do not need to have benefited from the scheme befo=
re to make a claim. If youre applying for the first time, youll need:
* a Government Gateway (GG) ID and password if you dont already have a=
GG account, you canapply for one on GOV.UK by searching for 'HMRC servic=
es: sign in or register'=20
* to be enrolled for PAYE online=20
* the following information for each furloughed employee youll be claim=
ing for:=20
* name=20
* National Insurance number=20
* claim period and amount=20
* PAYE/employee number.=20
If you have less than 100 furloughed staff, youll need to input this info=
rmation directly into the system for each employee. If you have more than=
this, youll need to upload a file with this information. The easiest way=
to ensure your file is in the right format is to use our template to fi=
nd it, search download a template if you're claiming for 100 or more empl=
oyees on GOV.UK.
*Where can I get further support?*
Thousands of people have joined and benefited from our live webinars whic=
h now offer more support on changes to CJRS, and how they affect you. To =
book online, or to view updated guidance, go toGOV.UK and search 'help an=
d support if your business is affected by coronavirus'.
There is also a helpful step-by-step guide on GOV.UK, summarising the lat=
est information on CJRS and the steps you need to take to make a claim y=
ou can find this by searching 'step by step guide'.
Our phone lines and webchat remain very busy, so the quickest way to find=
the support you need is on GOV.UK. This will leave our phone lines and w=
ebchat service open for those who need them most.
*Can I use CJRS to pay for holiday leave?*
Your employees can only be placed on furlough if you cannot maintain your=
workforce because your business has been affected by coronavirus, and no=
t just because they are on paid leave. This also applies during any peak =
holiday periods in late December and early January. If your employee is f=
lexibly furloughed, any time taken as holiday should be counted as furlou=
ghed hours rather than working hours.
If a furloughed employee takes holiday, you should pay them their normal =
rate of pay in line with the Working Time Regulations. For more informati=
on search 'Check if you can claim for your employees' wages' on GOV.UK.
*What about notice periods?*
For claim periods from 1 December, you cannot claim CJRS grants for any d=
ays that your employee is serving a contractual or statutory notice perio=
d, including notice of retirement or resignation.
*Can I re-employ someone and furlough them? *
If your employees were on your payroll on 23 September2020 (notified to H=
MRC on an RTI submission on or before 23**September) and were made redund=
ant or stopped working for you afterwards, they can qualify for the schem=
e if you re-employ them and then place them on furlough.
*What if Ive claimed too much in error?*
If you have claimed too much CJRS grant and have not already repaid it, y=
ou must notify us and repay the money by the latest of whichever date app=
lies below:
* 90 days from receiving the CJRS money youre not entitled to=20
* 90 days from the point circumstances changed so that you were no long=
er entitled to keep the CJRS grant.=20
If you do not do this, you may have to pay interest and a penalty as well=
as repaying the excess CJRS grant. For more information on interest sear=
ch 'Interest rates for late and early payments' on GOV.UK.
You can let us know as part of your next online claim without needing to =
call us. If you claimed too much but do not plan to submit further claims=
, you can let us know and make a repayment online through our card paymen=
t service or by bank transfer search 'Pay Coronavirus Job Retention Sche=
me grants back' on GOV.UK.
*What if I havent claimed enough? *
If you made a mistake in your claim that means you received too little mo=
ney, youll need to amend it *within 28 calendar days *after the month the=
claim relates to unless this falls on a weekend or bank holiday, in whi=
ch case the deadline is the next weekday. The deadline to amend claims fo=
r employees furloughed in November is Tuesday 29 December.
To find out how to amend your claim, search 'Get help with the Coronaviru=
s Job Retention Scheme' on GOV.UK.
*What information on my claim will you publish?*
From February, we will publish the names, an indication of the value of c=
laims and Company Registration Numbers (for those who have one) of employ=
ers who make CJRS claims for periods from December onwards. The published=
value of your claim will be shown within a banded range to find a list =
of these, search 'Check if you can claim for your employees' wages' on GO=
V.UK.
Details of CJRS claims will then be published monthly as part of HMRCs co=
mmitment to transparency and to deter fraudulent claims.
Your employees will also be able to check if you have made a CJRS claim o=
n their behalf through their online Personal Tax Account from February. T=
o set up a Personal Tax Account go to GOV.UK and search 'Personal Tax Acc=
ount: sign in or set up'.
*Protect yourself from scams*
Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' onGOV.UKfor information on how to r=
ecognise genuine HMRC contact. You can forward suspicious emails claiming=
to be from HMRC to *phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk>and text=
s to 60599.
Access the National Cyber Security Centres new guide on how to stay secur=
e online and protect yourself or your business against cyber crime by sea=
rching 'Cyber Aware'onGOV.UK.
I hope this information helps you and your business, and well continue to=
keep you updated.
Yours faithfully
jharra
Jim Harra
Chief Executive and First 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://=
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ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2afee55 ]HMRC =
Forum [ https://community.hmrc.gov.uk ] =20
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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=
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Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
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Please feel free to use this information and pass it on.
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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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________________________________________________________________________
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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">I=E2=80=99m writing to remind you about the upcoming deadline f=
or making your Coronavirus Job Retention Scheme (CJRS) claims for Novembe=
r, and actions you might need to take. <strong>You must s</strong><strong=
>ubmit any November claims, no later than 14=C2=A0=E2=80=8C=E2=80=8CDecem=
ber</strong><strong>. </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>CJRS: what you can claim and when</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 pay 80% of employees=E2=80=99 usual wage=
s for the hours not worked, up to a cap of =C2=A32,500 per month. The ter=
ms of the scheme will be reviewed in January.</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 are now monthly deadlines for claims.<strong>=C2=A0</stro=
ng>Claims must be submitted <strong>within 14 calendar days</strong> afte=
r the month they relate to, unless this falls on a weekend in which case =
the deadline is the next weekday. We'll continue to send you reminder ema=
ils before the deadline each 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">As we approach the Christmas period, I appreciate your payroll =
dates may differ this month. Don=E2=80=99t forget you can claim before, d=
uring or after you process your payroll as long as your claim is submitte=
d by the deadline.</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>=C2=A0What 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=
=C2=A0GOV=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;">
<strong>Submit any claims for November, no later than 14=E2=80=8C=E2=80=8C=
=E2=80=8C=C2=A0December</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;">Ke=
ep any records that support the amount of CJRS grant you claim, in case H=
MRC needs to check them. =E2=80=8C</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>Frequently asked questions about 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: 15px 0;" align=
=3D"left">You can find everything you need to know about CJRS on GOV=E2=80=
=8C=E2=80=8C=E2=80=8C.UK by searching 'Job Retention Scheme', but here ar=
e some answers to the most frequently asked questions.</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>Can I claim CJRS now if I haven=E2=80=99t previously?</=
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 and your employees do not need to have benefited from the s=
cheme before to make a claim. If you=E2=80=99re applying for the first ti=
me, you=E2=80=99ll need:</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;">a =
Government Gateway (GG) ID and password =E2=80=93 if you don=E2=80=99t al=
ready have a GG account, you can=C2=A0apply for one on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK by searching for 'HMRC services: sign in or register'</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;">to=
be enrolled for PAYE online</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 following information for each furloughed employee you=E2=80=99ll be cl=
aiming for:
<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;">na=
me</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;">Na=
tional Insurance number</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">cl=
aim period and amount</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;">PA=
YE/employee number.</li>
</ul>
</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">If you have less than 100 furloughed staff, you=E2=80=99ll need=
to input this information directly into the system for each employee. If=
you have more than this, you=E2=80=99ll need to upload a file with this =
information. The easiest way to ensure your file is in the right format i=
s to use our template =E2=80=93 to find it, search =E2=80=98download a te=
mplate if you're claiming for 100 or more employees=E2=80=99 on GOV=E2=80=
=8C=E2=80=8C=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>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 joined and benefited from our live web=
inars which now offer more support on changes to CJRS, and how they affec=
t you. To book online, or to view updated guidance, go to=C2=A0GOV=E2=80=8C=
=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'help and support if your busin=
ess 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">There is also a helpful step-by-step guide on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK, summarising the latest information on CJRS and the steps=
you need to take to make a claim =E2=80=93 you can find this by searchin=
g '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">Our phone lines and webchat remain very busy, so the quickest w=
ay to find the support you need is on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK. This will leave our phone lines and webchat service open for thos=
e 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>Can I use CJRS to pay for holiday leave?</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">Your employees can only be placed on furlough if you cannot mai=
ntain your workforce because your business has been affected by coronavir=
us, and not just because they are on paid leave. This also applies during=
any peak holiday periods in late December and early January. If your emp=
loyee is flexibly furloughed, any time taken as holiday should be counted=
as furloughed hours rather than working hours.</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 a furloughed employee takes holiday, you should pay them the=
ir normal rate of pay in line with the Working Time Regulations. For more=
information search 'Check if you can claim for your employees' wages' on=
GOV=E2=80=8C=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 about notice periods?</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">For claim periods from 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CDe=
cember, you cannot claim CJRS grants for any days that your employee is s=
erving a contractual or statutory notice period, including notice of reti=
rement or resignation.</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>Can I re-employ someone and furlough them? </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 employees were on your payroll on 23=E2=80=8C September=
=E2=80=8C=C2=A02020 (notified to HMRC on an RTI submission on or before 2=
3<strong>=E2=80=8C=E2=80=8C=E2=80=8C=C2=A0</strong>September) and were ma=
de redundant or stopped working for you afterwards, they can qualify for =
the scheme if you re-employ them and then place them on furlough.</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 if I=E2=80=99ve claimed too much in error?</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 you have claimed too much CJRS grant and have not already re=
paid it, you must notify us and repay the money by the latest of whicheve=
r date applies below:</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;">90=
days from receiving the CJRS money you=E2=80=99re not entitled 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;">90=
days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant.</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">If you do not do this, you may have to pay interest and a penal=
ty as well as repaying the excess CJRS grant. For more information on int=
erest search 'Interest rates for late and early payments' on 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=8CUK.</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 let us know as part of your next online claim without n=
eeding to call us. If you claimed too much but do not plan to submit furt=
her claims, you can let us know and make a repayment online through our c=
ard payment service or by bank transfer =E2=80=93 search 'Pay Coronavirus=
Job Retention Scheme grants back' on 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=E2=80=
=8C=E2=80=8C=E2=80=8CUK.</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 if I haven=E2=80=99t claimed enough? </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 you made a mistake in your claim that means you received too=
little money, you=E2=80=99ll need to amend it <strong>within 28 calendar=
days </strong>after the month the claim relates to =E2=80=93 unless this=
falls on a weekend or bank holiday, in which case the deadline is the ne=
xt weekday. The deadline to amend claims for employees furloughed in Nove=
mber is=E2=80=8C=E2=80=8C =E2=80=8CTuesday=E2=80=8C=E2=80=8C =E2=80=8C29=E2=
=80=8C=E2=80=8C =E2=80=8CDecember.</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 how to amend your claim, search 'Get help with the =
Coronavirus Job Retention Scheme' on GOV=E2=80=8C=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 information on my claim will you publish?</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">From February, we will publish the names, an indication of the =
value of claims and Company Registration Numbers (for those who have one)=
of employers who make CJRS claims for periods from December onwards. The=
published value of your claim will be shown within a banded range =E2=80=
=93 to find a list of these, search 'Check if you can claim for your empl=
oyees' wages' on GOV=E2=80=8C=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">Details of CJRS claims will then be published monthly as part o=
f HMRC=E2=80=99s commitment to transparency and to deter fraudulent claim=
s.</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">Your employees will also be able to check if you have made a CJ=
RS claim on their behalf through their online Personal Tax Account from F=
ebruary. To set up a Personal Tax Account go to GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK and search 'Personal Tax Account: sign in or set up'.</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>Protect yourself from scams=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">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic. Search 'scams' on=C2=A0GOV=E2=80=8C.UK=C2=
=A0for information on how to recognise genuine HMRC contact. You can forw=
ard suspicious emails claiming to be from HMRC to <a href=3D"mailto:phish=
ing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong></=
a>=C2=A0and 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">Access the National Cyber Security Centre=E2=80=99s new guide o=
n how to stay secure online and protect yourself or your business against=
cyber crime by searching 'Cyber Aware'=C2=A0on=C2=A0GOV=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">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=
ImJ1bGxldGluX2lkIjoiMjAyMDEyMDcuMzE2Njk5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.loKV6_eiaS8Ju5JVf6dEPRkUzllJGUCmnI1Byrez4Rw/s/=
565344755/br/91207171617-l" 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;"></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=
mJ1bGxldGluX2lkIjoiMjAyMDEyMDcuMzE2Njk5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.9vk8fKLGMRzIB1idk73HncEuGjOew2jEjr3y9JcM4do/s/5=
65344755/br/91207171617-l" target=3D"_blank" rel=3D"noopener" 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;">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=
yMDEyMDcuMzE2Njk5NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
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