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Subject: =?Cp1252?Q?Action_required_=96_submit_your_Coronavir?= =?Cp1252?Q?us_Job_Retention_Scheme_December_claims?=
Date: Wed, 06 Jan 2021 19:39:49 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2b3e861 ]

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

Im writing to remind you of an upcoming deadline for Coronavirus Job Rete=
ntion Scheme (CJRS) claims, and to answer some questions you might have, =
too.

*You must submit any Decemberclaims no later than Thursday 14 January.*

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

As a reminder, the UK Government will pay 80% of employees usual wages fo=
r the hours not worked, up to a cap of 2,500 per month, until the end of =
April2021.

*What you need to do now*


  * Check if youre eligible and work out how much you can claim using our=
 CJRS calculator and examples, by searching 'Job Retention Scheme' onGOV.=
UK.=20
  * *Submit any claims for December no later thanThursday14January*.=20
  * Keep records that support the amount of CJRS grant you claim, in case=
 HMRC needs to check them. =20

If you have already submitted your claims for December but find you need =
to make a change because you didnt claim enough, you can do this until*Th=
ursday28January*.

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

*Frequently asked questions about CJRS*

You can find everything you need to know about CJRS on GOV.UK by searchin=
g 'Job Retention Scheme', but here are some answers to the most frequentl=
y asked questions.

*Can I claim CJRS now if I havent previously?*

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

If youre claiming for the first time, youll need:


  * a Government Gateway (GG) ID and password  if you dont already have a=
 GG account, you canapply for one on GOV.UK by searching for 'HMRC servic=
es: sign in or register'=20
  * to be enrolled for PAYE online=20
  * the following information for each furloughed employee youll be claim=
ing for:=20
  * name=20
  * National Insurance number=20
  * claim period and amount=20
  * PAYE/employee number.=20

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

*Can I furlough an employee if they are unable to work due to caring resp=
onsibilities?*

If an employee asks to be furloughed because they have caring responsibil=
ities resulting from coronavirus, such as caring for children who are at =
home as a result of school or childcare facilities closing, you can place=
 them on furlough and claim for them under the CJRS.

*Can I claim a CJRS grant to pay for holiday leave?*

If you have furloughed employees because of the effect of coronavirus on =
your business, you can claim under the CJRS for periods of paid leave the=
y take while on furlough, including for bank holidays such as Christmas D=
ay or Boxing Day. You should not place employees on furlough just because=
 they are going to be on leave.

If your employee is flexibly furloughed, you can count any time taken as =
holiday as furloughed hours rather than working hours. This means you can=
 claim 80% of their usual wages for these hours.

If a furloughed employee takes holiday, you should top up their pay to th=
eir normal rate in line with the Working Time Regulations. For more infor=
mation search 'check if you can claim for your employees' wages' on GOV.U=
K.

*Can I include a Christmasbonusin my calculation for the grant?*

You can claim for regular payments that you are contractually obliged to =
pay your employees, including compulsory commission, fees and overtime. H=
owever, you cannot claim for discretionary commission, non-contractual bo=
nuses (including tips) and non-cash payments. For more information search=
 'steps to take before calculating your claim' on GOV.UK.

*Where can I get further support?*

Thousands of people have joined and benefited from our live webinars whic=
h offer more support on changes to CJRS, and how they affect you. To book=
 online, or to view updated guidance, go toGOV.UK and search 'help and su=
pport if your business is affected by coronavirus'. If youre booked on a =
webinar but no longer able to attend, please cancel your place where poss=
ible to allow space for others to register.

Our phone lines and webchat remain very busy, so the quickest way to find=
 the support you need is on GOV.UK. This will leave our phone lines and w=
ebchat service open for those who need them most.

*Protect yourself from scams*

Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' onGOV.UKfor information on how to r=
ecognise genuine HMRC contact. You can forward suspicious emails claiming=
 to be from HMRC to *phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk>and text=
s to 60599.

Access the National Cyber Security Centres new guide on how to stay secur=
e online and protect yourself and your business against cyber crime by vi=
siting 'CyberAware.gov.uk'.

I hope this information helps you and your business, and well continue to=
 keep you updated.

Yours faithfully

jharra

Jim Harra

Chief Executive and First Permanent Secretary  HMRC

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*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK  contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
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youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2b3e861 ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
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Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

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

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

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Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

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________________________________________________________________________

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erhelp.granicus.com/ ]
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0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I=E2=80=99m writing to remind you of an upcoming deadline for C=
oronavirus Job Retention Scheme (CJRS) claims, and to answer some questio=
ns you might have, too.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>You must submit any December=C2=A0claims no later than =
Thursday=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C14 January.</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim before, during or after you process your payroll.=
 If you can, it=E2=80=99s best to make a claim once you=E2=80=99re sure o=
f the exact number of hours your employees worked so you don=E2=80=99t ha=
ve to amend your claim at a later date.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">As a reminder, the UK Government will pay 80% of employees=E2=80=
=99 usual wages for the hours not worked, up to a cap of =C2=A32,500 per =
month, until the end of April=C2=A02021.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do now</strong></p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ch=
eck if you=E2=80=99re eligible and work out how much you can claim using =
our CJRS calculator and examples, by searching 'Job Retention Scheme' on=C2=
=A0GOV=E2=80=8C.UK.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<strong>Submit any claims for December no later than=C2=A0Thursday=E2=80=8C=
=E2=80=8C=C2=A014=E2=80=8C=E2=80=8C=C2=A0January</strong>.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ke=
ep records that support the amount of CJRS grant you claim, in case HMRC =
needs to check them. =E2=80=8C</li>
</ol>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you have already submitted your claims for December but find=
 you need to make a change because you didn=E2=80=99t claim enough, you c=
an do this until=C2=A0<strong>Thursday=E2=80=8C=E2=80=8C=C2=A028=E2=80=8C=
=E2=80=8C=C2=A0January</strong>.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To find out how to amend your claim, search 'Get help with the =
Coronavirus Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Frequently asked questions about CJRS</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can find everything you need to know about CJRS on GOV=E2=80=
=8C=E2=80=8C=E2=80=8C.UK by searching 'Job Retention Scheme', but here ar=
e some answers to the most frequently asked questions.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Can I claim CJRS now if I haven=E2=80=99t previously?</=
strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You and your employees do not need to have benefited from the s=
cheme before to make a claim. You can check if you=E2=80=99re eligible an=
d work out how much you can claim using our CJRS calculator and examples,=
 by searching 'Job Retention Scheme' on=C2=A0GOV=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you=E2=80=99re claiming for the first time, you=E2=80=99ll n=
eed:</p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">a =
Government Gateway (GG) ID and password =E2=80=93 if you don=E2=80=99t al=
ready have a GG account, you can=C2=A0apply for one on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK by searching for 'HMRC services: sign in or register'</li=
>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">to=
 be enrolled for PAYE online</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">th=
e following information for each furloughed employee you=E2=80=99ll be cl=
aiming for:</li>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">na=
me</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Na=
tional Insurance number</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">cl=
aim period and amount</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">PA=
YE/employee number.</li>
</ul>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">There=E2=80=99s a list of monthly claims deadlines and a helpfu=
l step-by-step guide on GOV.UK, summarising the latest information on CJR=
S and the steps you need to take to make a claim =E2=80=93 you can find t=
hese by searching 'Job Retention Scheme step by step guide'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Can I furlough an employee if they are unable to work d=
ue to caring responsibilities?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If an employee asks to be furloughed because they have caring r=
esponsibilities resulting from coronavirus, such as caring for children w=
ho are at home as a result of school or childcare facilities closing, you=
 can place them on furlough and claim for them under the CJRS.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Can I claim a CJRS grant to pay for holiday leave?</str=
ong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you have furloughed employees because of the effect of coron=
avirus on your business, you can claim under the CJRS for periods of paid=
 leave they take while on furlough, including for bank holidays such as C=
hristmas Day or Boxing Day. You should not place employees on furlough ju=
st because they are going to be on leave.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If your employee is flexibly furloughed, you can count any time=
 taken as holiday as furloughed hours rather than working hours. This mea=
ns you can claim 80% of their usual wages for these hours.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If a furloughed employee takes holiday, you should top up their=
 pay to their normal rate in line with the Working Time Regulations. For =
more information search 'check if you can claim for your employees' wages=
' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Can I include a Christmas=C2=A0bonus=C2=A0in my calcula=
tion for the grant?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim for regular payments that you are contractually o=
bliged to pay your employees, including compulsory commission, fees and o=
vertime. However, you cannot claim for discretionary commission, non-cont=
ractual bonuses (including tips) and non-cash payments. For more informat=
ion search 'steps to take before calculating your claim' on GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Where can I get further support?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Thousands of people have joined and benefited from our live web=
inars which offer more support on changes to CJRS, and how they affect yo=
u. To book online, or to view updated guidance, go to=C2=A0GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C.UK and search 'help and support if your business=
 is affected by coronavirus'. If you=E2=80=99re booked on a webinar but n=
o longer able to attend, please cancel your place where possible to allow=
 space for others to register.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Our phone lines and webchat remain very busy, so the quickest w=
ay to find the support you need is on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK. This will leave our phone lines and webchat service open for thos=
e who need them most.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Protect yourself from scams=C2=A0=C2=A0=C2=A0</strong><=
/p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic. Search 'scams' on=C2=A0GOV=E2=80=8C.UK=C2=
=A0for information on how to recognise genuine HMRC contact. You can forw=
ard suspicious emails claiming to be from HMRC to <a href=3D"mailto:phish=
ing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong></=
a>=C2=A0and texts to 60599.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Access the National Cyber Security Centre=E2=80=99s new guide o=
n how to stay secure online and protect yourself and your business agains=
t cyber crime by visiting 'Cyber=E2=80=8C=E2=80=8CAware.gov=E2=80=8C=E2=80=
=8C.uk'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I hope this information helps you and your business, and we=E2=80=
=99ll continue to keep you updated.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and First Permanent Secretary =E2=
=80=93 HMRC</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 2=
0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTAxMDYuMzI4ODY0MjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.2f6sxd55e2y5q6WhNk24JBxJQSpMablI1YGUpNXag7A/s/=
565344755/br/92731969686-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTAxMDYuMzI4ODY0MjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.AeUEkzhbDq6TnHtlOgjHGWCMVvlqviMXszCV9BKPVfI/s/5=
65344755/br/92731969686-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
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