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Date: Tue, 26 May 2020 16:49:30 +0100
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Keeping employers up to date
View in browser
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9sa
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Pdo2bDZc/br/79090879494-l>
<https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2017/11
/1643466/banner_original.png>
COVID-19 Support
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Dear ROBERT HOME,
HMRC has a range of online support to guide you through the new measures,
announced by the Chancellor, to help deal with the economic impacts of
COVID-19.
As part of the government's commitment to support businesses and
individuals, the coronavirus Statutory Sick Pay Rebate Scheme is now live
on GOV.UK.
Find out if you can use the Statutory Sick Pay Rebate Scheme, by joining
the following live webinar. Ask your questions using the on-screen text
box.
Coronavirus COVID-19 Statutory Sick Pay Rebate Scheme: Providing an
overview of the scheme, this webinar looks at who can claim, when to start
paying SSP, employees you can claim for, making a claim, keeping records,
and more.
Choose a date and time
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9sa
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G490OHLdRVLtPsuCUUAEfxh3rvvFrHqpo/br/79090879494-l>
You can also check whether you can make a claim for the Coronavirus Job
Retention Scheme with our live webinar below.
Coronavirus Job Retention Scheme - How to make a claim: This guides you
through making a claim, including the essential information you need, what
to do before you make your claim, calculating and processing your claim.
Choose a date and time
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9sa
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There are a limited number of spaces, so save your place now.
We'll bring you the most up-to-date information to keep you fully informed
of changes as they develop.
Yours sincerely
<https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/10
/2211875/2299450/j-harra-signature_crop.jpg>
Jim Harra
Chief Executive and Permanent Secretary - HMRC
To find out all of the ways you can contact us and our opening times go to
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Keeping employers up to date
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A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2F=
jY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yOGQ2MjMwIn0.6_mT3ayzqoT0zLA7hUqgMzs8=
0PwSHLL0lOLPdo2bDZc/br/79090879494-l" style=3D"color: #000000; =
text-decoration: none; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">View in browser</a></p>
</td>
</tr>
<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" =
cellpadding=3D"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" =
style=3D"background-color: #FFF; border-collapse: collapse;">
<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner =
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;">
<tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<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">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" =
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 Support</h1>
</td>
</tr>
</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" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Right Banner" valign=3D"top" align=3D"right" =
style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<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" =
height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
<tr>
<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=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">HMRC has a range of online support to guide you =
through the new measures, announced by the Chancellor, to help deal with =
the economic impacts of COVID-19.</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">As part of the government=92s commitment to support =
businesses and individuals, the coronavirus Statutory Sick Pay Rebate =
Scheme is now live on GOV.UK.</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">Find out if you can use the Statutory Sick Pay Rebate =
Scheme, by joining the following live webinar. Ask your questions using =
the on-screen text box.</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>Coronavirus COVID-19 Statutory Sick Pay =
Rebate Scheme</strong>: Providing an overview of the scheme, this =
webinar looks at who can claim, when to start paying SSP, employees you =
can claim for, making a claim, keeping records, and more.</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><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9=
ydC8zNjY3NTQ1Njg1NzIzMTIwNjQzP3NvdXJjZT1NYXktSE1SQy1EQ1MtU3VwcC1FbXAtMiJ9=
.cxlJYVWQQCG490OHLdRVLtPsuCUUAEfxh3rvvFrHqpo/br/79090879494-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;">Choose a date and time</a></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">You can also check whether you can make a claim for =
the Coronavirus Job Retention Scheme with our live webinar below.</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>Coronavirus Job Retention Scheme =96 How to =
make a claim</strong>: This guides you through making a claim, including =
the essential information you need, what to do before you make your =
claim, calculating and processing your claim.</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><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9=
ydC84NzI4MTgzODQyOTAxNzYwMT9zb3VyY2U9TWF5LUhNUkMtRENTLVN1cHAtRW1wLTIifQ.p=
V1Sz_zciCD3MmxO4u4IcLmDEUPOtdSnt2ZKV_y_2Ag/br/79090879494-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;">Choose a date and time</a></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">There are a limited=A0number of spaces, so save your =
place 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">We=92ll bring you the most up-to-date information to =
keep you fully informed of changes as they develop.</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">Chief Executive and Permanent Secretary =
=96 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;">
<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=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.lTs1CvOcUMlz1JCoJjRFtXSoG-0vE_XJLq8W5fpbZSM/br/79090879494-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=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.H-VP5AJwRsfGPgFiElAepc5qvfiCJ8b4m6MYi4axRug/br/79090879494-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 =96 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
=20
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data-govdtitle=3D"Social Footer Background" style=3D"background-color: =
#E6E6E6;" bgcolor=3D"#E6E6E6">
<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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nb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnbj1T=
QiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.1M8zvJ7aVLPzd8FdSQBbd5AylzxTR7h-2M6gT2ka=
PwE/br/79090879494-l" 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/=
2018/04/1908767/icon-youtube-original_original.png" style=3D"width: =
95px; height: auto !important; max-height: auto !important; border: =
none;" alt=3D"youtube" width=3D"95" height=3D"84"></a><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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5rDEu8sP54pKpq17V0f1FHaF153LHoKyVwD1TPiwQ/br/79090879494-l" =
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/=
2018/04/1908768/hmrc-twitter-original_original.png" style=3D"width: =
95px; height: auto !important; max-height: auto !important; border: =
none;" alt=3D"twitter" width=3D"95" height=3D"84"></a><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.kBVWbQHZEXkl48s=
gQ1IEXS3eTKyevpF0Bw5eo8422y0/br/79090879494-l" 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/=
2018/04/1908756/icon-govuk-original_original.png" style=3D"width: 95px; =
height: auto !important; max-height: auto !important; border: none;" =
alt=3D"visit gov dot u k" width=3D"95" height=3D"84"></a><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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jY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yOGQ2MjMwIn0.cjEc-DIKVflXpRHUnDufSZRq=
5fVJNh-oaa8quNCqFX4/br/79090879494-l" 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/=
2018/04/1908757/icon-share-original_original.png" style=3D"width: 95px; =
height: auto !important; max-height: auto !important; border: none;" =
alt=3D"share" width=3D"95" height=3D"84"></a><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.FU=
ZzlovziH-SKgDwpZTde7ylPCvSltfAE9uuDRdRirw/br/79090879494-l" =
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">
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</tr>
=20
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<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">
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cellpadding=3D"0" cellspacing=3D"0">
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display: inline-block; border-right-width: 1px; border-right-color: =
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data-govdtitle=3D"Left Footer" style=3D"padding: 0px 10px;">
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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=
XRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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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=
XRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A1MjYuMjIwMTEwNjEiLCJ1cmwiOiJodHRwczovL3B1YmxpYy5nb3ZkZWxpdmVyeS5jb20vYWN=
jb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9=
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XRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: =
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XRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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ladtfV5-87Rr1F2kabbQxQI/br/79090879494-l" style=3D"color: #FFFFFF; =
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uNuNQX-YJYpYXR11QVFNLLEFxo/br/79090879494-l?verification=3D5.97b8f7eb5a57=
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