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Subject: =?Cp1252?Q?Coronavirus_Job_Retention_Scheme_=96_late?= =?Cp1252?Q?st_deadlines_and_publishing_your_claims?=
Date: Mon, 18 Jan 2021 19:40:08 +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>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2b74f8b ]

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

Im writing to remind you about the next deadline for claiming under the C=
oronavirus Job Retention Scheme (CJRS), and update you on the information=
 well be publishing shortly on your claims.

Also included is information on furloughing employees who may need to car=
e for children at home due to school and childcare closures, and an updat=
e on VAT deferral.

*December claims__*

Thank you if you submitted your December furlough claim by the deadline o=
f 14 January.

If you didnt, we may still accept it if you have a reasonable excuse for =
not claiming by the deadline, such as you were self-isolating or had an u=
nexpected stay in hospital that prevented you from completing it.

If your reason means you can claim late, please do so as soon as youre ab=
le to, and note that reasonable excuses only apply to late claims for per=
iods from November onwards. For more information on reasonable excuses, g=
o to GOV.UK and search 'claim for wages'.

If you have already submitted your claims for December but need to make a=
 change because you didnt claim enough, you can do this until *Thursday 2=
8 January*.

To find out how to amend your claim, search 'Get help with the Coronaviru=
s Job Retention Scheme' on GOV.UK.

*You can now make January claims *

You can now submit your claims for periods in January. These must be made=
 by *Monday 15 February.*

You can claim before, during or after you process your payroll. If you ca=
n, its best to make a claim once youre sure of the exact number of hours =
your employees will work so you dont have to amend your claim at a later =
date.

You and your employees do not need to have benefitted from the scheme bef=
ore to make a claim. You can check if youre eligible and work out how muc=
h you can claim using our CJRS calculator and examples, by searching 'Job=
 Retention Scheme' onGOV.UK.

*What you need to do now*


  * If you havent submitted your claim for December but believe that you =
have a reasonable excuse, check if you can apply to make a late claim by =
searching 'claim for wages' on GOV.UK.=20
  * Check you claimed the right amount in December by looking at the elig=
ibility criteria and calculating how much you can claim  search 'Job Rete=
ntion Scheme' on GOV.UK.=20
  * *Submit any claims for January no later than Monday 15 February*.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them. =20

*Making your claim online*

To make a CJRS claim, you will need to be registered and have the require=
d access, password or activation code for HMRC online services. For more =
information search 'HMRC services' on GOV.UK.

*Furlough for caring responsibilities*

Your employees can ask to be furloughed because they have caring responsi=
bilities resulting from coronavirus, such as caring for children who are =
at home as a result of school or childcare closing. You can place them on=
 furlough and claim for them under the CJRS.

*Publishing information on claims *

On 26 January we will be publishing a list of employer names who have cla=
imed CJRS for periods from December onwards, on GOV.UK.

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 starting on or after 1 December. The=
 published value of your claim will be shown within a banded range  to fi=
nd a list of these, search 'Check if you can claim for your employees' wa=
ges' on GOV.UK.

We will not publish details of employers claiming through the scheme if t=
hey can show that publicising these would result in a serious risk of vio=
lence or intimidation to individuals, or those living with them. To reque=
st for your details not to be published, complete the online application =
form  go to GOV.UK and search 'Check if you can claim for your employees'=
 wages'.

If you need to do this, we will not publish your details until a decision=
 has been made and you have been informed. You'll only need to apply once=
, as the decision will cover all CJRS claim periods starting from 1 Decem=
ber 2020. You must make the application yourself, and it cant be made by =
an agent on your behalf.

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=
hey can set up a Personal Tax Account by going to GOV.UK and searching 'P=
ersonal Tax Account: sign in or set up'.

Details of CJRS claims will now be published monthly as part of HMRCs com=
mitment to transparency and to deter fraudulent claims.

*VAT Payments Deferral Scheme  correcting errors *

If you notice an error on a VAT return which relates to a period covered =
by the VAT Payments Deferral Scheme, you should send a VAT652 form to us =
as soon as possible. Go to GOV.UK and search 'Correct errors on your VAT =
Returns' for more information.

You will then receive a Statement of Account confirming your balance, and=
 if any extra payments are needed as a result, you can contact us to defe=
r these too, before the end of January.

You can:


  * pay the deferred VAT in full on or before 31 March 2021=20
  * opt in to the VAT Deferral New Payment Scheme when it launches in ear=
ly 2021 (more information to follow shortly)=20
  * contact HMRC if you need more help to pay.=20

*Where can I get further support?*

Thousands of people have joined and benefitted from our live webinars whi=
ch now offer more support on changes to CJRS, and how they affect you. To=
 book online, or to view updated guidance, go to GOV.UK and search 'help =
and support if your business is affected by coronavirus'.

Theres also a list of monthly claims deadlines and a helpful step-by-step=
 guide on GOV.UK, summarising the latest information on CJRS and the step=
s you need to take to make a claim  you can find these by searching 'Job =
Retention Scheme 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.

*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 and your business against cyber crime by vi=
siting 'CyberAware.gov.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 ]*

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youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2b74f8b ]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=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]

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

=20
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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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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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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 next deadline for c=
laiming under the Coronavirus Job Retention Scheme (CJRS), and update you=
 on the information we=E2=80=99ll be publishing shortly on your 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">Also included is information on furloughing employees who may n=
eed to care for children at home due to school and childcare closures, an=
d an update on 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"><strong>December claims<u></u></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 submitted your December furlough claim by the =
deadline of 14 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">If you didn=E2=80=99t, we may still accept it if you have a rea=
sonable excuse for not claiming by the deadline, such as you were self-is=
olating or had an unexpected stay in hospital that prevented you from com=
pleting it.</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 reason means you can claim late, please do so as soon a=
s you=E2=80=99re able to, and note that reasonable excuses only apply to =
late claims for periods from November onwards. For more information on re=
asonable excuses, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'cla=
im for wages'.</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 already submitted your claims for December but need=
 to make a change because you didn=E2=80=99t claim enough, you can do thi=
s until <strong>Thursday=E2=80=8C=E2=80=8C =E2=80=8C28 January</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">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=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>You can now make January claims </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 now submit your claims for periods in January. These mu=
st be made by <strong>Monday=E2=80=8C=E2=80=8C =E2=80=8C15 February.</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">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 will work so you don=E2=80=99t=
 have to amend your claim at a later date.</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 benefitted from the =
scheme before to make a claim. You can check if you=E2=80=99re eligible a=
nd work out how much you can claim using our CJRS calculator and examples=
, by searching 'Job Retention Scheme' on=C2=A0GOV=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>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;">If=
 you haven=E2=80=99t submitted your claim for December but believe that y=
ou have a reasonable excuse, check if you can apply to make a late claim =
by searching 'claim for wages' on GOV=E2=80=8C=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;">Ch=
eck you claimed the right amount in December by looking at the eligibilit=
y criteria and calculating how much you can claim =E2=80=93 search 'Job R=
etention Scheme' on GOV=E2=80=8C=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;">
<strong>Submit any claims for January no later than Monday=E2=80=8C=E2=80=
=8C =E2=80=8C15=E2=80=8C=E2=80=8C =E2=80=8CFebruary</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 records that support the amount of CJRS grants you claim, in case HMRC=
 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>Making your claim online</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">To make a CJRS claim, you will need to be registered and have t=
he required access, password or activation code for HMRC online services.=
 For more information search 'HMRC services' on GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK.=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"><strong>Furlough for caring responsibilities=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">Your employees can ask to be furloughed because they have carin=
g responsibilities resulting from coronavirus, such as caring for childre=
n who are at home as a result of school or childcare closing. You can pla=
ce them on furlough and claim for them under the CJRS.=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"><strong>Publishing information on claims </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">On 26=E2=80=8C=E2=80=8C =E2=80=8CJanuary we will be publishing =
a list of employer names who have claimed CJRS for periods from December =
onwards, 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">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 starting on or after 1=E2=80=
=8C=E2=80=8C =E2=80=8CDecember. The published value of your claim will be=
 shown within a banded range =E2=80=93 to find a list of these, search 'C=
heck if you can claim for your employees' wages' on GOV=E2=80=8C=E2=80=8C=
=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">We will not publish details of employers claiming through the s=
cheme if they can show that publicising these would result in a serious r=
isk of violence or intimidation to individuals, or those living with them=
. To request for your details not to be published, complete the online ap=
plication form =E2=80=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and sear=
ch 'Check if you can claim for your employees' wages'.</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 need to do this, we will not publish your details until =
a decision has been made and you have been informed. You'll only need to =
apply once, as the decision will cover all CJRS claim periods starting fr=
om 1 December 2020. You must make the application yourself, and it can=E2=
=80=99t be made by an agent on your behalf.</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. They can set up a Personal Tax Account by going to GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and searching '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">Details of CJRS claims will now be published monthly as part of=
 HMRC=E2=80=99s commitment to transparency and to deter fraudulent 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>VAT Payments Deferral Scheme =E2=80=93 correcting error=
s </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 notice an error on a VAT return which relates to a perio=
d covered by the VAT Payments Deferral Scheme, you should send a VAT652 f=
orm to us as soon as possible. Go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK an=
d search 'Correct errors on your VAT Returns' 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: 15px 0;" align=
=3D"left">You will then receive a Statement of Account confirming your ba=
lance, and if any extra payments are needed as a result, you can contact =
us to defer these too, before the end of 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">You can:</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;">pa=
y the deferred VAT in full on or before 31=E2=80=8C=E2=80=8C =E2=80=8CMar=
ch 2021</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;">op=
t in to the VAT Deferral New Payment Scheme when it launches in early 202=
1 (more information to follow shortly)</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=
ntact HMRC if you need more help to pay.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>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 benefitted from our live we=
binars which now offer more support on changes to CJRS, and how they affe=
ct you. To book online, or to view updated guidance, go to GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'help a=
nd 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">There=E2=80=99s also a list of monthly claims deadlines and a h=
elpful step-by-step guide on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK, summarisi=
ng the latest information on CJRS and the steps you need to take to make =
a claim =E2=80=93 you can find these by searching 'Job Retention Scheme s=
tep-by-step guide'.=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">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>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 and your business agains=
t cyber crime by visiting 'Cyber=E2=80=8C=E2=80=8CAware.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">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=
ImJ1bGxldGluX2lkIjoiMjAyMTAxMTguMzM1MDQ1OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.1SzP7P6bmUdfU05N6ydtX0DWVAHbDpiz09QHCG_e6lM/s/=
565344755/br/93263438450-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=
mJ1bGxldGluX2lkIjoiMjAyMTAxMTguMzM1MDQ1OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.tv2NrBLlz3VQQQkfS4lSLvaux8NjxxtFUVEGtUfQ3AM/s/5=
65344755/br/93263438450-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
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