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From: "HMRC Business Help and Support Emails" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Coronavirus Job Retention Scheme Update
Date: Wed, 22 Apr 2020 13:49:39 +0100
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Apply today to receive payment by end of April



View in browser 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yODdjODVjIn0.oQpEIMj0EJS3PeIU2aqoexIISOJPZOGU45f2sGQNJRs/br/77693715900-l>




  <https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png>


COVID-19 Update

  <https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png>

Dear ROBERT HOME,

More than 285,000 businesses have already applied for the Coronavirus Job 
Retention Scheme since it went live on Monday 20 April.

To be sure payment comes through to you before the end of the month, you 
will need to apply today (Wednesday 22‌‌ April).

Accessing the system

We have noticed that some people have had difficulty accessing the system 
because they do not have an active PAYE enrolment. In order to make claim 
you will need to:

*	have a Government Gateway (GG) ID and password – if you don’t already have 
a GG account, you can 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvbG9nLWluLXJlZ2lzdGVyLWhtcmMtb25saW5lLXNlcnZpY2VzL3JlZ2lzdGVyIn0.1zdqu7JJHD6TjMD7onEecY86acT-1taw1RxI2-0qINA/br/77693715900-l> 
apply here, or by going to GOV.UK and searching for 'HMRC services: sign in 
or register'
*	be enrolled for PAYE online – if you aren’t registered yet, 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvcGF5ZS1vbmxpbmUvZW5yb2wifQ.OqigRcVz0-42sfbD0oTwzLFjKiTNVmzc8rDzi6KZQ0Y/br/77693715900-l> 
you can do so now, or by going to GOV.UK and searching for 'PAYE Online for 
employers'.

Coronavirus Job Retention Scheme Calculator

We are updating the 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2Uvd29yay1vdXQtODAtb2YteW91ci1lbXBsb3llZXMtd2FnZXMtdG8tY2xhaW0tdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.pIJOnL7hF8RdtHGY3RMFABTkG1T5WgYUNJ6BE5LvpdU/br/77693715900-l> 
online calculator tool this afternoon, so that it covers more employment 
circumstances. The update will mean that you can use it to work out what you 
can claim for most employees who are paid variable amounts each pay period, 
as well as those who are paid fixed amounts.

If you have already made a claim

Please retain all records and calculations for your claims, in case we need 
to contact you about them. Provided your claim is made in accordance with 
HMRC’s published guidance, you can expect to receive the funds six working 
days after your application. Please do not contact us before this time.

HMRC will check claims made through the scheme and will act to protect 
public money against anyone who makes a claim using dishonest or fraudulent 
information.

We continue to be busy supporting customers at this time, so we would ask 
that you only call us if you can’t find what you need on GOV‌.UK or through 
our webchat service – this will leave our lines open for those who need our 
help most.

We’d encourage you to also protect your own credentials from potential 
scammers and opportunist criminal activity.

I wish you all the best at this challenging time.

Yours sincerely

  <https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signature_crop.jpg>

Jim Harra

First Permanent Secretary and Chief Executive – HMRC



To find out all of the ways you can contact us and our opening times go to 
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GOV.UK – contact HMRC 
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data-govdtitle=3D"View in Browser" class=3D"thin" style=3D"padding: =
10px;">
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#000000; font-family: arial, helvetica, sans-serif; font-size: 15px; =
margin: 0;" align=3D"left"><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2F=
jY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yODdjODVjIn0.oQpEIMj0EJS3PeIU2aqoexII=
SOJPZOGU45f2sGQNJRs/br/77693715900-l" style=3D"color: #000000; =
text-decoration: none; -ms-word-break: break-all; word-break: =
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none;">View in browser</a></p>
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Background" 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;">
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<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
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<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Left Banner Top" valign=3D"top" =
style=3D"background-color: #f2f2f2; 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" style=3D"width: 81px; height: auto =
!important; max-height: auto !important; border: none;" alt=3D"h m =
revenue and customs" width=3D"81" height=3D"49">
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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; =
color: #000000; font-family: arial, helvetica, sans-serif; font-size: =
26px; margin: 0 0 15px;" align=3D"left">COVID-19 Update</h1>
</td>
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</table>
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<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
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data-govdtitle=3D"Right Banner" valign=3D"top" align=3D"right" =
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<img class=3D"govd_template_image" =
src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2017/11/1643459/right_original.png" style=3D"width: 300px; height: auto =
!important; max-height: auto !important; border: none;" width=3D"300" =
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<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: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; =
margin: 15px 0;" align=3D"left">Dear=C2=A0ROBERT HOME,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">More than 285,000 businesses have already applied for =
the Coronavirus Job Retention Scheme since it went live on Monday 20 =
April.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left"><strong>To be sure payment comes through to you =
before the end of the month, you will need to apply today (Wednesday =
22=E2=80=8C=E2=80=8C April)</strong>.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left"><strong>Accessing the system</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We have noticed that some people have had difficulty =
accessing the system because they do not have an active PAYE enrolment. =
In order to make claim you will need to:</p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">have a Government Gateway (GG) ID and password =E2=80=93 if you =
don=E2=80=99t already have a GG account, you can=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvbG9nLWluLXJlZ2lzdGV=
yLWhtcmMtb25saW5lLXNlcnZpY2VzL3JlZ2lzdGVyIn0.1zdqu7JJHD6TjMD7onEecY86acT-=
1taw1RxI2-0qINA/br/77693715900-l" target=3D"_blank" rel=3D"noopener" =
style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;"><strong>apply here</strong></a>, or by going to =
GOV.UK and searching for 'HMRC services: sign in or register'</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">be enrolled for PAYE online =E2=80=93 if you aren=E2=80=99t =
registered yet,=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvcGF5ZS1vbmxpbmUvZW5=
yb2wifQ.OqigRcVz0-42sfbD0oTwzLFjKiTNVmzc8rDzi6KZQ0Y/br/77693715900-l" =
style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;"><strong>you can do so now</strong></a>, or by =
going to GOV.UK and searching for 'PAYE Online for employers'.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left"><strong>Coronavirus Job Retention Scheme =
Calculator</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We are updating the <a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2Uvd29yay1=
vdXQtODAtb2YteW91ci1lbXBsb3llZXMtd2FnZXMtdG8tY2xhaW0tdGhyb3VnaC10aGUtY29y=
b25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.pIJOnL7hF8RdtHGY3RMFABTkG1T5Wg=
YUNJ6BE5LvpdU/br/77693715900-l" target=3D"_blank" =
title=3D"https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-=
to-claim-through-the-coronavirus-job-retention-scheme" rel=3D"noopener" =
style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;"><strong>online calculator tool</strong></a> this =
afternoon, so that it covers more employment circumstances. The update =
will mean that you can=C2=A0use it to work out what you can claim for =
most employees who are paid variable amounts each pay period, as well as =
those who are paid fixed amounts.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left"><strong>If you have already made a claim</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">Please retain all records and calculations for your =
claims, in case we need to contact you about them. Provided your claim =
is made in accordance with HMRC=E2=80=99s published guidance, you can =
expect to receive the funds six working days after your =
application.=C2=A0<strong>Please do not contact us before this =
time</strong>.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">HMRC will check claims made through the scheme and =
will act to protect public money against anyone who makes a claim using =
dishonest or fraudulent information.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We continue to be busy supporting customers at this =
time, so we would ask that you only call us if you can=E2=80=99t find =
what you need on GOV=E2=80=8C.UK or through our webchat service =
=E2=80=93 this will leave our lines open for those who need our help =
most.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We=E2=80=99d encourage you to also protect your own =
credentials from potential scammers and opportunist criminal =
activity.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">I wish you all the best at this challenging time.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">Yours sincerely</p>
<img class=3D"govd_template_image" =
src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2018/10/2211875/2299450/j-harra-signature_crop.jpg" style=3D"width: =
139px; height: auto !important; max-height: auto !important; border: =
none;" alt=3D"jharra" width=3D"139" height=3D"65"><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; margin: 15px =
0;" align=3D"left">Jim Harra</p>
<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; =
margin: 15px 0;" align=3D"left">First Permanent Secretary and Chief =
Executive =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 20px;" 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;">
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<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=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-family: arial, helvetica, sans-serif; font-size: 13px; margin: 15px =
0;" align=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/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.y_EdFpCX5Kgfp6qyr-VR-Nn4q-i0YIMxeiplRGvFBdE/br/77693715900-l" =
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></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; =
font-family: arial, helvetica, sans-serif; font-size: 13px; margin: 15px =
0;" align=3D"center"><strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.MruXafb3ptWvQPhN4G3-ZFbNm8tt_98ERvHzamF6g5s/br/77693715900-l" =
target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
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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 class=3D"govd_template_image" =
src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2018/08/2087996/pagesagent_original.png" style=3D"width: 95px; height: =
auto !important; max-height: auto !important; border: none;" alt=3D"HMRC =
Forum" width=3D"95" height=3D"84"></a>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" =
style=3D"background-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 =
Background" 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; border-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-govdtitle=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; margin: 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: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left">If you think that an email is =
suspicious please 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; -moz-hyphens: none; hyphens: =
none;">phishing@hmrc.gov.uk</a>. For more information please visit our =
security pages at <a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.f3oZa5Zf6ctGMeF=
M2-knBjOnrGUIy4GER9QBT1o5H8k/br/77693715900-l" style=3D"color: #FFFFFF; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK</a> and search 'Avoid and report internet scams and =
phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#FFFFFF; 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.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3B1YmxpYy5nb3ZkZWxpdmVyeS5jb20vYWN=
jb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9=
.tymDx31aCTteCUMEHOIwc_kELGXYAPzvMTE2SSUFUzU/br/77693715900-l" =
style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">Subscriber Preferences</a>=C2=A0 |=C2=A0=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.53tbeuAYyyWTixxtnz8-4Do-LPICOHV_duJP4b1l_rg/br/77693715900-l" =
style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9=
Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.hQr-ywh8vhl9ABV7pqT3=
gr-xHeAhx4fALg1G03RarsY/br/77693715900-l" style=3D"color: #FFFFFF; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTUsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW=
5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwNDIyLjIwNDc=
4NTAxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VL=
SE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.XfTvHvvl_RGjsQdqd=
t7Pu1OLhVIBZokkMLHpmuf2MJk/br/77693715900-l?verification=3D5.97b8f7eb5a57=
9530592b55ca21de5960&destination=3Dbob%40sarahharvey.com" =
style=3D"color: #FFFFFF; text-decoration: 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: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left">Please feel free to use this =
information and pass 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-govdtitle=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; margin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left">For more information and support from =
HMRC please visit our <a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2x=
sZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.qz5xVEWA=
mGpLH5z2z9iYLpWYcPr1j9tTlXFBXw0EhHA/br/77693715900-l" style=3D"color: =
#FFFFFF; text-decoration: underline; -ms-word-break: break-all; =
word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; =
hyphens: none;">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


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    <hr>
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<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.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjIuMjA0Nzg1MDEiLCJ1cmwiOiJodHRwczovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmN=
vbS8ifQ.063JpjggRX-m6D73OOchnt08OA_Zqd2USNVR356J0Zo/br/77693715900-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>
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