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; Thu, 9 Apr 2020 19:12:59 +0100
From: <sue@sarahharvey.com>
To: "Bob Home" <bob@sarahharvey.com>
References: <16842428.838469@advice.hmrc.gov.uk>
Subject: Fwd: Getting ready for the Coronavirus Job Retention Scheme
Date: Thu, 9 Apr 2020 19:12:59 +0100
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Sent from my iPad
Begin forwarded message:
From: HMRC Business Help and Support Emails <no.reply@advice.hmrc.gov.uk>
Date: 9 April 2020 at 19:04:34 BST
To: Sue@sarahharvey.com
Subject: Getting ready for the Coronavirus Job Retention Scheme
Reply-To: no.reply@advice.hmrc.gov.uk
View in browser
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yODVhYjFjIn0.wsktvca4kalQfftn9NBw4ERxqkgvZvf0Kt1Kq68xVqw/br/77235022102-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 customer,
We want to help you get ready to make a claim under the Coronavirus Job
Retention Scheme.
If you’re eligible for the scheme, there are things that you can do now to
be ready when the system is up and running later this month.
You’ll need to provide the following to make a claim:
1. The bank account number and sort code you’d like us to use when we pay
your claim.
2. The name and phone number of the person in your business for us to call
with any questions.
3. Your Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN
(Company Registration Number).
4. The name, employee number and National Insurance number for each of your
furloughed employees.
5. The total amount being claimed for all employees and the total furlough
period.
If you use an agent who is authorised to act for you for PAYE purposes, they
will be able to make a claim on your behalf, so please speak to them now.
However, if you use a file-only agent (files your RTI return but doesn’t act
for you in other matters), they won’t be able to make a claim for you and
you’ll need the information listed above from them to make the claim
yourself.
For more detailed advice, please visit GOV.UK
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0tZm9yLXdhZ2UtY29zdHMtdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.Ze6u-9GxtezN3ssSzJEGE5ksX8GsQml26xWsiq2_n0A/br/77235022102-l>
. This guidance is being regularly updated, so please review it frequently.
You may also find this recorded webinar helpful, 'Coronavirus (COVID-19) Job
Retention Scheme
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS93YXRjaD92PWhZVVRvclFta0NJJmxpc3Q9UEw4RWNuaGVEdDF6aFRzeWhUOWFrM3hpWG5tbHZiSEpKViZpbmRleD0zIn0.BY4sJPngJndPFshTl7FF56nz9cKVLJO5iTEszkKACb4/br/77235022102-l>
', available on HMRC’s YouTube channel.
We’ll email you again in the next few days with more details on how and when
to access the online system – please do not try to do this until we let you
know it is available.
We wish you all the best at this challenging time,
HMRC Customer Services
To find out all of the ways you can contact us and our opening times go to
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0.B9vONrVH-xL2F31LYKeJJWnBeVG1_3SrMhnhf6x1LxA/br/77235022102-l>
GOV.UK – contact HMRC
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Stay safe online
If you think that an email is suspicious please report it to
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and search 'Avoid and report internet scams and phishing'.
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<html><head><meta http-equiv=3D"content-type" content=3D"text/html; =
charset=3Dutf-8"></head><body dir=3D"auto"><br><br><div dir=3D"ltr">Sent =
from my iPad</div><div dir=3D"ltr"><br>Begin forwarded =
message:<br><br></div><blockquote type=3D"cite"><div =
dir=3D"ltr"><b>From:</b> HMRC Business Help and Support Emails =
<no.reply@advice.hmrc.gov.uk><br><b>Date:</b> 9 April 2020 at =
19:04:34 BST<br><b>To:</b> Sue@sarahharvey.com<br><b>Subject:</b> =
<b>Getting ready for the Coronavirus Job Retention =
Scheme</b><br><b>Reply-To:</b> =
no.reply@advice.hmrc.gov.uk<br><br></div></blockquote><blockquote =
type=3D"cite"><div dir=3D"ltr">=EF=BB=BF
<title> Getting ready for the Coronavirus Job Retention Scheme
</title>
<meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
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<a name=3D"gd_top" id=3D"gd_top"></a>
=20
=20
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tbody><tr><td style=3D"margin: =
0; padding: 0; width: 100% !important"><table class=3D"main-table" =
width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" =
id=3D"yahoo" style=3D"border-collapse: collapse;">
<tbody><tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" =
class=3D"mobile-padding">=20
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<table class=3D"main-table" width=3D"600" align=3D"center" =
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<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: =
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Background" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
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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" =
data-unique-identifier=3D"">
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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>
</tr>
</tbody></table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
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<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 customer,</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 want to help you get ready to make a claim under =
the Coronavirus Job Retention Scheme.</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">If you=E2=80=99re eligible for the scheme, there are =
things that you can do now to be ready when the system is up and running =
later this month.</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>You=E2=80=99ll need to provide the following =
to make a claim:</strong></p>
<ol>
<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;">The bank account number and sort code you=E2=80=99d like us to =
use when we pay your claim.</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;">The name and phone number of the person in your business for us =
to call with any questions.</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;">Your Self-Assessment UTR (Unique Tax Reference), Company UTR or =
CRN (Company Registration Number).</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;">The name, employee number and National Insurance number for each =
of your furloughed employees.</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;">The total amount being claimed for all employees and the total =
furlough period.</li>
</ol>
<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">If you use an agent who is authorised to act for you =
for PAYE purposes, they will be able to make a claim on your behalf, so =
please speak to them now.</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">However, if you use a file-only agent (files your RTI =
return but doesn=E2=80=99t act for you in other matters), they =
won=E2=80=99t be able to make a claim for you and you=E2=80=99ll need =
the information listed above from them to make the claim yourself.</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">For more detailed advice, please visit <strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0=
tZm9yLXdhZ2UtY29zdHMtdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1z=
Y2hlbWUifQ.Ze6u-9GxtezN3ssSzJEGE5ksX8GsQml26xWsiq2_n0A/br/77235022102-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</a></strong>. This guidance is being regularly =
updated, so please review it frequently.</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">You may also find this recorded webinar helpful, =
'<strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS93YXRjaD92PWh=
ZVVRvclFta0NJJmxpc3Q9UEw4RWNuaGVEdDF6aFRzeWhUOWFrM3hpWG5tbHZiSEpKViZpbmRl=
eD0zIn0.BY4sJPngJndPFshTl7FF56nz9cKVLJO5iTEszkKACb4/br/77235022102-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;">Coronavirus (COVID-19) Job Retention Scheme</a></strong>', =
available on HMRC=E2=80=99s YouTube channel.</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>We=E2=80=99ll email you again in the next few =
days with more details on how and when to access the online system =
=E2=80=93 please do not try to do this until we let you know it is =
available.</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 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">HMRC Customer Services</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;">
<tbody><tr>
<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=
XRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.B9vONrVH-xL2F31LYKeJJWnBeVG1_3SrMhnhf6x1LxA/br/77235022102-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=
XRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.FEMygieCoTLOQhr1S_IrAphUsuIgJ_6W8YkV7ex22AA/br/77235022102-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>
</tbody></table>
</td>
</tr>
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<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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data-govdtitle=3D"Social Footer" align=3D"center" valign=3D"top" =
style=3D"background-color: #E6E6E6; padding: 15px 5px 0px;" =
bgcolor=3D"#E6E6E6">
<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
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95px; height: auto !important; max-height: auto !important; border: =
none;" alt=3D"youtube" width=3D"95" height=3D"84" =
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href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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95px; height: auto !important; max-height: auto !important; border: =
none;" alt=3D"twitter" width=3D"95" height=3D"84" =
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href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
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noreferrer" style=3D"color: #0000EE; text-decoration: underline; =
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height: auto !important; max-height: auto !important; border: none;" =
alt=3D"share" width=3D"95" height=3D"84" =
data-unique-identifier=3D""></a><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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text-decoration: underline; -ms-word-break: break-all; word-break: =
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none;"><img class=3D"govd_template_image" =
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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" data-unique-identifier=3D""></a>
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=20
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<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" =
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#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" =
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href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
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#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=
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none; hyphens: none;">Subscriber Preferences</a> | <a =
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break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">Contact Us</a> | <a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
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text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
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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>
</tbody></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;">
<tbody><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=
XRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2x=
sZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.nEWbBJuR=
Fk0EwXJnrrfOIltuqz0eymz4S1ie3E3uFyM/br/77235022102-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>
</tbody></table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</tbody></table></td></tr></tbody></table>
=20
<div id=3D"mail_footer">
</div>
<div id=3D"tagline">
<hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" =
width=3D"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmN=
vbS8ifQ._jG-V8LJYmfK4jBe_t9KrXGlDfnw07MiyEoVLsnku_s/br/77235022102-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" =
data-unique-identifier=3D""></a></td>
</tr>
</tbody>
</table>
</div>
<img =
src=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0mYXVpZ=
D0mbWFpbGluZ2lkPTIwMjAwNDA5LjE5OTcwOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMD=
IwMDQwOS4xOTk3MDk2MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNjg0MjQ=
yOCZlbWFpbGlkPXN1ZUBzYXJhaGhhcnZleS5jb20mdXNlcmlkPXN1ZUBzYXJhaGhhcnZleS5j=
b20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D" width=3D"1" height=3D"1" =
style=3D"border-width:0; border-style:hidden;" alt=3D"" =
data-unique-identifier=3D"">
</div></blockquote></body></html>
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