File: D:/hMailServer/Data/sarahharvey.com/sue/D9/{D96F2ED3-9769-4A4C-8C64-2347B260FD2D}.eml
Content-Type: multipart/alternative;
boundary=Apple-Mail-35949E7D-D25E-48E1-8272-32FB4BC89D17
Content-Transfer-Encoding: 7bit
From: "Sue@sarahharvey.com" <sue@sarahharvey.com>
Mime-Version: 1.0 (1.0)
Date: Thu, 9 Apr 2020 19:12:59 +0100
Subject: Fwd: Getting ready for the Coronavirus Job Retention Scheme
Message-Id: <73B447E9-CDF5-4F8A-9889-032D7CB75B83@sarahharvey.com>
References: <16842428.838469@advice.hmrc.gov.uk>
To: Bob Home <bob@sarahharvey.com>
--Apple-Mail-35949E7D-D25E-48E1-8272-32FB4BC89D17
Content-Type: text/plain;
charset=utf-8
Content-Transfer-Encoding: quoted-printable
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
>=20
> =EF=BB=BF
> View in browser
>=20
> COVID-19 Update
>=20
>=20
> Dear customer,
>=20
> We want to help you get ready to make a claim under the Coronavirus Job Re=
tention Scheme.
>=20
> If you=E2=80=99re eligible for the scheme, there are things that you can d=
o now to be ready when the system is up and running later this month.
>=20
> You=E2=80=99ll need to provide the following to make a claim:
>=20
> The bank account number and sort code you=E2=80=99d like us to use when we=
pay your claim.
> The name and phone number of the person in your business for us to call wi=
th any questions.
> Your Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN (Compa=
ny Registration Number).
> The name, employee number and National Insurance number for each of your f=
urloughed employees.
> The total amount being claimed for all employees and the total furlough pe=
riod.
> If you use an agent who is authorised to act for you for PAYE purposes, th=
ey will be able to make a claim on your behalf, so please speak to them now.=
>=20
> 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 cla=
im for you and you=E2=80=99ll need the information listed above from them to=
make the claim yourself.
>=20
> For more detailed advice, please visit GOV.UK. This guidance is being regu=
larly updated, so please review it frequently.
>=20
> You may also find this recorded webinar helpful, 'Coronavirus (COVID-19) J=
ob Retention Scheme', available on HMRC=E2=80=99s YouTube channel.
>=20
> We=E2=80=99ll email you again in the next few days with more details on ho=
w and when to access the online system =E2=80=93 please do not try to do thi=
s until we let you know it is available.
>=20
> We wish you all the best at this challenging time,
>=20
> HMRC Customer Services
>=20
> To find out all of the ways you can contact us and our opening times go to=
>=20
> GOV.UK =E2=80=93 contact HMRC
>=20
>=20
> Stay safe online
>=20
> If you think that an email is suspicious please report it to phishing@hmrc=
.gov.uk. For more information please visit our security pages at GOV.UK and s=
earch 'Avoid and report internet scams and phishing'.
>=20
> Subscriber Preferences | Contact Us | Help | Unsubscribe
>=20
> Please feel free to use this information and pass it on.
>=20
> =20
> Support
>=20
> For more information and support from HMRC please visit our help and suppo=
rt pages.
>=20
> Sent on behalf of HMRC by GovDelivery=09
--Apple-Mail-35949E7D-D25E-48E1-8272-32FB4BC89D17
Content-Type: text/html;
charset=utf-8
Content-Transfer-Encoding: quoted-printable
<html><head><meta http-equiv=3D"content-type" content=3D"text/html; charset=3D=
utf-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 t=
ype=3D"cite"><div dir=3D"ltr"><b>From:</b> HMRC Business Help and Support Em=
ails <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 re=
ady for the Coronavirus Job Retention Scheme</b><br><b>Reply-To:</b> no.repl=
y@advice.hmrc.gov.uk<br><br></div></blockquote><blockquote type=3D"cite"><di=
v 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">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<!--[if (gte mso 9)|(IE)]>
<table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top"></a=
></td></tr></table>
<![endif]-->
<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" ali=
gn=3D"center" class=3D"gd_tbl_wrap"><tbody><tr><td style=3D"margin: 0; paddi=
ng: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" al=
ign=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D"bor=
der-collapse: collapse;">
<tbody><tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=20=
<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D"0"=
cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->
<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">
<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse;" c=
ellpadding=3D"0" cellspacing=3D"0">
<tbody><tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00000=
0; font-family: arial, helvetica, sans-serif; font-size: 15px; margin: 0;" a=
lign=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1=
NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2l=
kIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnk=
uY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yODVhYjFjIn0.wsktvca4kalQfftn9NB=
w4ERxqkgvZvf0Kt1Kq68xVqw/br/77235022102-l" style=3D"color: #000000; text-dec=
oration: none; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: 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; bor=
der-collapse: collapse;">
<tbody><tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Backgro=
und" 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;">
<tbody><tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"border-collapse: collapse;">
<tbody><tr>
<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f2f2; p=
adding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com/at=
tachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" style=3D=
"width: 81px; height: auto !important; max-height: auto !important; border: n=
one;" alt=3D"h m revenue and customs" width=3D"81" height=3D"49" data-unique=
-identifier=3D"">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color: #f2f=
2f2; 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>
</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" sty=
le=3D"border-collapse: collapse;">
<tbody><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/at=
tachments/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" data-unique-identifier=3D"">
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></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: #00000=
0; 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"le=
ft">We want to help you get ready to make a claim under the Coronavirus Job R=
etention 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"le=
ft">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"le=
ft"><strong>You=E2=80=99ll need to provide the following to make a claim:</s=
trong></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 c=
laim.</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 que=
stions.</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 Sel=
f-Assessment UTR (Unique Tax Reference), Company UTR or CRN (Company Registr=
ation 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 e=
mployees.</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 tota=
l 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"le=
ft">If you use an agent who is authorised to act for you for PAYE purposes, t=
hey 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"le=
ft">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 c=
laim for you and you=E2=80=99ll need the information listed above from them t=
o 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"le=
ft">For more detailed advice, please visit <strong><a href=3D"https://links.=
advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsIn=
VyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOi=
JodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0tZm9yLXdhZ2UtY29zdHMtdGhyb3VnaC=
10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.Ze6u-9GxtezN3ssSzJEGE5k=
sX8GsQml26xWsiq2_n0A/br/77235022102-l" target=3D"_blank" rel=3D"noopener" st=
yle=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"le=
ft">You may also find this recorded webinar helpful, '<strong><a href=3D"htt=
ps://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2l=
kIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjE=
iLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS93YXRjaD92PWhZVVRvclFta0NJJmxpc3Q=
9UEw4RWNuaGVEdDF6aFRzeWhUOWFrM3hpWG5tbHZiSEpKViZpbmRleD0zIn0.BY4sJPngJndPFsh=
Tl7FF56nz9cKVLJO5iTEszkKACb4/br/77235022102-l" target=3D"_blank" rel=3D"noop=
ener" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none;=
hyphens: none;">Coronavirus (COVID-19) Job Retention Scheme</a></strong>', a=
vailable 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"le=
ft"><strong>We=E2=80=99ll email you again in the next few days with more det=
ails 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"le=
ft">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"le=
ft">HMRC Customer Services</p>
</td>
</tr>
<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom Bo=
dy Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 20px;" b=
gcolor=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;" bgcolo=
r=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-famil=
y: 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 openi=
ng times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1=
NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2l=
kIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1=
obXJjIn0.B9vONrVH-xL2F31LYKeJJWnBeVG1_3SrMhnhf6x1LxA/br/77235022102-l" style=
=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-famil=
y: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" align=3D"=
center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjd=
C1obXJjIn0.FEMygieCoTLOQhr1S_IrAphUsuIgJ_6W8YkV7ex22AA/br/77235022102-l" tar=
get=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; text-decoration: un=
derline; -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>
=20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" 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;">
<tbody><tr>
<td id=3D"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtitl=
e=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"background-colo=
r: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0M=
DkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hNUkNnb3Z1a=
z91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnbj1TQiZhbXA7d=
XRtX21lZGl1bT1FbWFpbCJ9.heZx-WCb4v4Y_UnuO6-egMHC9HWmbU_AWbTI9Scs8kU/br/77235=
022102-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #000=
0EE; text-decoration: underline; -ms-word-break: break-all; word-break: brea=
k-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img clas=
s=3D"govd_template_image" src=3D"https://content.govdelivery.com/attachments=
/fancy_images/UKHMRCED/2018/04/1908767/icon-youtube-original_original.png" s=
tyle=3D"width: 95px; height: auto !important; max-height: auto !important; b=
order: none;" alt=3D"youtube" width=3D"95" height=3D"84" data-unique-identif=
ier=3D""></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lk=
IjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2htcmNnb3Z1=
ayJ9.TfFY_ACyltWfODS_k4e_6d-sd8NLEFM9PajUGYrbWL0/br/77235022102-l" target=3D=
"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyp=
hens: none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_=
image" src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMR=
CED/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" data-unique-identifier=3D""></a><a href=
=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9s=
aW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5=
NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.iJGOmuPzPudlAEsWPfxC6bAaQh5z=
gvZ-ucTfG90q9_A/br/77235022102-l" target=3D"_blank" rel=3D"noopener noreferr=
er" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: bre=
ak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; h=
yphens: none;"><img class=3D"govd_template_image" src=3D"https://content.gov=
delivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-or=
iginal_original.png" style=3D"width: 95px; height: auto !important; max-heig=
ht: auto !important; border: none;" alt=3D"visit gov dot u k" width=3D"95" h=
eight=3D"84" data-unique-identifier=3D""></a><a href=3D"https://links.advice=
.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6=
ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRw=
czovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8y=
ODVhYjFjIn0.7Oj-dq9qxNfsU7vTLF15E4xmnQKF5CFN-0w5osN1Rvo/br/77235022102-l" ta=
rget=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; text-de=
coration: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_te=
mplate_image" src=3D"https://content.govdelivery.com/attachments/fancy_image=
s/UKHMRCED/2018/04/1908757/icon-share-original_original.png" style=3D"width:=
95px; height: auto !important; max-height: auto !important; border: none;" a=
lt=3D"share" width=3D"95" height=3D"84" data-unique-identifier=3D""></a><a h=
ref=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpb=
l9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuM=
Tk5NzA5NjEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.bDtE5I6YXMtE=
yFKAXNulrvjLhpW2Y4TXpy7HhoMTjNg/br/77235022102-l" target=3D"_blank" rel=3D"n=
oopener 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"htt=
ps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/08/20879=
96/pagesagent_original.png" style=3D"width: 95px; height: auto !important; m=
ax-height: auto !important; border: none;" alt=3D"HMRC Forum" width=3D"95" h=
eight=3D"84" data-unique-identifier=3D""></a>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=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
</tbody></table>
</td>
</tr>
<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Backgro=
und" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D"#00=
7a7c">
<!--[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: i=
nline-block; border-right-width: 1px; border-right-color: #ffffff; border-ri=
ght-style: solid;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" s=
tyle=3D"border-collapse: collapse;">
<tbody><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 10=
px;" align=3D"left">If you think that an email is suspicious please report i=
t to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" rel=3D"noopen=
er" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: bre=
ak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; h=
yphens: none;">phishing@hmrc.gov.uk</a>. For more information please visit o=
ur security pages at <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciO=
iJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxl=
dGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.=
GXdZEk6jTP0H_leBnUP3N4VLIYNtK_P0iXYlUZMx-MI/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;">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 10=
px;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOi=
JIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3B1YmxpYy5nb3ZkZWxpd=
mVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3ByZWZlcmVuY2VzPXRyd=
WUjdGFiMSJ9.1uiT8CjUTGVXH54s-Y7Lge_FY-4XMTHCkISn-Kkqb-4/br/77235022102-l" st=
yle=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> | <a href=3D"https://li=
nks.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMT=
IsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cm=
wiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0.Xdlkj26ul1T8K4_0MepJAk7YFm=
AIfNIAYNMe5yN5vms/br/77235022102-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;">Contact Us</a> | &=
nbsp;<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJi=
dWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAy=
MDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9D=
b21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.TmBvD68pY2xOikoGsbmh7uc3=
KsrlrkLMKt-Gry29ddo/br/77235022102-l" style=3D"color: #FFFFFF; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">Help</a> | =
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJ=
idWxsZXRpbl9saW5rX2lkIjoxMTQsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN=
0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwNDA5LjE5OTc=
wOTYxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1=
SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.BB2g5MnV8lLY-PPY4z8OGJq=
SCo0U-DKp0BrUOwG6Voo/br/77235022102-l?verification=3D5.d3acb8bd7b92af0b09156=
072d8f7346e&destination=3Dsue%40sarahharvey.com" style=3D"color: #FFFFFF=
; text-decoration: underline; -ms-word-break: break-all; word-break: break-w=
ord; -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 10=
px;" 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: i=
nline-block;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" s=
tyle=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 10=
px;" align=3D"left">For more information and support from HMRC please visit o=
ur <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2xsZW=
N0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.nEWbBJuRFk0EwX=
JnrrfOIltuqz0eymz4S1ie3E3uFyM/br/77235022102-l" style=3D"color: #FFFFFF; tex=
t-decoration: underline; -ms-word-break: break-all; word-break: break-word; -=
webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">help and support p=
ages</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.u=
k/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGl=
jayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MDkuMTk5NzA5NjEiLCJ1cmwiOiJodHRwczovL3N1YnN=
jcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ._jG-V8LJYmfK4jBe_t9KrXGlDfnw07MiyEoVLsnk=
u_s/br/77235022102-l" target=3D"_blank"><img src=3D"https://content.govdeliv=
ery.com/images/govd-logo-dark.png" border=3D"0" alt=3D"GovDelivery logo" wid=
th=3D"115" data-unique-identifier=3D""></a></td>
</tr>
</tbody>
</table>
</div>
<img src=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0mYXV=
pZD0mbWFpbGluZ2lkPTIwMjAwNDA5LjE5OTcwOTYxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDI=
wMDQwOS4xOTk3MDk2MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNjg0MjQyOCZ=
lbWFpbGlkPXN1ZUBzYXJhaGhhcnZleS5jb20mdXNlcmlkPXN1ZUBzYXJhaGhhcnZleS5jb20mdGFy=
Z2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D" width=3D"1" height=3D"1" style=3D"bo=
rder-width:0; border-style:hidden;" alt=3D"" data-unique-identifier=3D"">
</div></blockquote></body></html>=
--Apple-Mail-35949E7D-D25E-48E1-8272-32FB4BC89D17--