File: D:/hMailServer/Data/showfile.com/admin/25/{25018D22-236D-4A4F-BDF0-2C39C4751609}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer137055.service.govdelivery.com (mailer137055.service.govdelivery.com [208.42.137.55])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.2 cipher=ECDHE-RSA-AES256-GCM-SHA384 bits=256)
; Fri, 10 Sep 2021 14:17:23 +0100
Received: from prod-smailer-eds1-1.ep.gdi ([10.23.0.36])
by mailer137055.service.govdelivery.com (-); Fri, 10 Sep 2021 08:17:12 -0500
X-VirtualServer: VSG001, mailer137055.service.govdelivery.com, 172.24.0.219
X-VirtualServerGroup: VSG001
X-MailingID: 17050022::20210910.45733801::1001::MDB-PRD-BUL-20210910.45733801::vince@showfile.com::794027_0_0
X-SMHeaderMap: mid="X-MailingID"
X-Destination-ID: vince@showfile.com
X-SMFBL: dmluY2VAc2hvd2ZpbGUuY29t
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
d=advice.hmrc.gov.uk; s=15q1; i=@advice.hmrc.gov.uk; h=Content-Transfer-Encoding:
Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version:
Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=bY/t
+DD4wXCn8CeSgetmKPVeyRtOe9zy3ER8XpTODhc=; b=ob/SM7Tmb5D8Bq94U4w+
LTEK4finyETvjif91FjVJAqhoJsW1COJpCwXiOPdwb2tGQgscaMNs9XRxJtNkwIH
Ju0pD8/+XSHgnmxy2nFIuGRcj3C1l2scltNzDBamosrDFXjQ+16kkUD1I/F4WE3B
zwnkR1As66MJJTj31h6ILsLNjqxcNMkPRchx2nyM8AbsnVntaDyj7RZjQs2KIHwM
X/sYQYJlmXCClpG0lc21ommjTQft0WnCHZBdEYusuk/vM3KTP9Ne3ve6SD73YuAs
6ZDy5V2WQ1WE72jegxHCZ/KgJhZyAFx0h6lK/4TvMLsvDX+SjAR5lOUvstLcq50w
/w==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_062_850D_3A76F93C.02AC1788"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+hNDQBexUsKu3YhdEz1X8SY/k8XHXvUDsAbcb/rWtkyAtptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <17050022.794027@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJK21EDNJJ61E9-JJJ::vince@showfile.com::vince@showfile.com
Subject: =?Cp1252?Q?Let=92s_get_back_to_business?=
Date: Fri, 10 Sep 2021 08:17:02 -0500
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>
------=_NextPart_062_850D_3A76F93C.02AC1788
Content-Type: text/plain;
charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
COVID 19 =E2=80=93 supporting employers =20
=20
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2f00264 ]
=20
h m revenue and customs =20
COVID-19 Support
=20
=20
=20
=20
=20
Dear=C2=A0customer,
Plan for Jobs=20
*Are you re-opening your business, or planning to do so shortly?*
If you're bringing back your employees part time, you can claim furlough =
flexibly for them under the Coronavirus Job Retention Scheme (CJRS), part=
of the UK Government=E2=80=99s Plan for Jobs.
You have until *11.=E2=80=8C=E2=80=8C59pm this coming Tuesday=E2=80=8C=E2=
=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CSeptember* to claim for Aug=
=E2=80=8C=E2=80=8Cust.
You can continue to claim for September until the 14 =E2=80=8COctober.
For the latest information, you can choose between attending one of our l=
ive webinars, or watch a *recorded version [ https://youtu.be/YGVFcsOTWDE=
]*=C2=A0on our YouTube channel.
The recorded version contains all the information covered in the live web=
inar, as well as more in-depth coverage of the scheme, including who can =
claim, who you can claim for, how to calculate your claim, how to claim, =
and bringing back your employees from furlough.
The live webinar is tailored for those of you familiar with the scheme wh=
o are preparing for getting back to business; you can also ask questions =
using the on-screen text box, although we can=E2=80=99t discuss personal =
circumstances.
*Register here [ https://attendee.gotowebinar.com/rt/8528021499696163331?=
source=3DSeptember-HMRC-DCS-Supp-Emp-2 ]*
You=E2=80=99ll be able to download some useful handouts and we=E2=80=99ll=
also send you a link to a recording after the live webinar.
If you=E2=80=99re a small or medium-sized employer with fewer than 250 em=
ployees, you may also be eligible for the *Coronavirus (COVID-19) Statuto=
ry Sick Pay Rebate Scheme*.
View our *recorded webinar* [ https://eur03.safelinks.protection.outlook.=
com/?url=3Dhttps%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DrwwRYt1Zxms&data=3D=
04%7C01%7Cpaul.tunnicliffe1%40hmrc.gov.uk%7Cd64ca99ffb794c90390208d971dc7=
02b%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637666013846256955%7CUnk=
nown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLC=
JXVCI6Mn0%3D%7C1000&sdata=3DXUszN4lLb%2F9HBQ8nLNtjsPZv%2Bg7VvXTktnVMZa46J=
JI%3D&reserved=3D0 ]=C2=A0about the Statutory Sick Pay Rebate Scheme on H=
MRC=E2=80=99s YouTube channel, for further guidance on the scheme, includ=
ing who you can claim for, how to claim and what you may be entitled to.
You can also find out what other financial support may be available for y=
ou and your business as part of the UK Government=E2=80=99s Plan for Jobs=
, by searching 'find coronavirus financial support' on GOV=E2=80=8C=E2=80=
=8C.UK.
We=E2=80=99ll continue to review our webinars to give the most up-to-date=
information, and welcome your feedback at the end of the session too.
=20
Yours sincerely
jharra
Jim Harra
Chief Executive and First Permanent Secretary =E2=80=93 HMRC
=20
*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 =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*
=20
=20
[ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-SocialBo=
x&utm_campaign=3DSB&utm_medium=3DEmail ] [ https://twitter.com/hm=
rcgovuk ] [ https://www.gov.uk/ ]share [ https://content.govdelivery.com/=
accounts/UKHMRCED/bulletins/2f00264 ]HMRC Forum [ https://community.hmrc.=
gov.uk ] =20
=20
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 ]=C2=A0 |=C2=A0=C2=A0Contact Us =
[ https://www.gov.uk/contact-hmrc ]=C2=A0 |=C2=A0=C2=A0Help [ https://ins=
ights.govdelivery.com/Communications/Subscriber_Help_Center ]=C2=A0=C2=A0=
|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
806ef443d017&destination=3Dvince%40showfile.com ]
Please feel free to use this information and pass it on.
=20
=20
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 ].
=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________
Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
=0A
------=_NextPart_062_850D_3A76F93C.02AC1788
Content-Type: text/html;
charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=
<head>
<title> Let=E2=80=99s get back to business
</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">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}
/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }
/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}
table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }
@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=
.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>
</head>
<body style=3D"line-height:1.4;margin:0;padding:0;width:100% !important;"=
>
<table bgcolor=3D'#ffffff' border=3D'0' cellpadding=3D'0' cellspacing=3D'=
0' style=3D'width: 100%;'>
<tbody>
<tr bgcolor=3D'#ffffff'>
<td align=3D'center' style=3D'background-color: #ffffff; padding: 0px; fo=
nt-size:1px; font-family:'Helvetica Neue', Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
COVID 19 =E2=80=93 supporting employers
</td>
</tr>
</tbody>
</table>
<!--[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" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 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;">
<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=
;" cellpadding=3D"0" cellspacing=3D"0">
<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=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: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
0;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZjAwMjY0In0.N=
3WlBsMIxcYQnmBBfQRxmQU_g4Iwk9LtrWuqomK4bmE/s/565344755/br/112166056596-l"=
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: 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 Back=
ground" 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-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; 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" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</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; col=
or: #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-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #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" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"" 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: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<table class=3D"gd_combo_table" width=3D"100%" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td>
<img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/04/4358353/3558928/plan-for=
-jobs-logo-blue_crop.png" style=3D"width: 179px; height: auto !important;=
float: right; max-height: auto !important; border: none;" alt=3D"Plan fo=
r Jobs" width=3D"179" height=3D"91" align=3D"right" hspace=3D"7">
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, h=
elvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px=
;" align=3D"left"><strong>Are you re-opening your business, or planning t=
o do so shortly?</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: 0 0 15px;" ali=
gn=3D"left">If you're bringing back your employees part time, you can cla=
im furlough flexibly for them under the Coronavirus Job Retention Scheme =
(CJRS), part of the UK Government=E2=80=99s Plan for Jobs.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">You have until <strong>11.=E2=80=8C=E2=80=8C59pm this coming =
Tuesday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CSeptembe=
r</strong> to claim for Aug=E2=80=8C=E2=80=8Cust.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">You can continue to claim for September until the 14 =E2=80=8C=
October.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">For the latest information, you can choose between attending =
one of our live webinars, or watch a <strong><a href=3D"https://links.adv=
ice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsIn=
VyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmw=
iOiJodHRwczovL3lvdXR1LmJlL1lHVkZjc09UV0RFIn0.FNNp5ULuJswYSa7ttj1G-jdyuY1B=
EuX7lyOOEab8Hv8/s/565344755/br/112166056596-l" target=3D"_blank" rel=3D"n=
oopener" style=3D"color: #0000EE; text-decoration: underline; -ms-word-br=
eak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphe=
ns: none; hyphens: none;">recorded version</a></strong>=C2=A0on our YouTu=
be channel.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">The recorded version contains all the information covered in =
the live webinar, as well as more in-depth coverage of the scheme, includ=
ing who can claim, who you can claim for, how to calculate your claim, ho=
w to claim, and bringing back your employees from furlough.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">The live webinar is tailored for those of you familiar with t=
he scheme who are preparing for getting back to business; you can also as=
k questions using the on-screen text box, although we can=E2=80=99t discu=
ss personal circumstances.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVl=
LmdvdG93ZWJpbmFyLmNvbS9ydC84NTI4MDIxNDk5Njk2MTYzMzMxP3NvdXJjZT1TZXB0ZW1iZ=
XItSE1SQy1EQ1MtU3VwcC1FbXAtMiJ9.vLv3WzycXHxru3LAJPaQTD-NBHb2QdR3t43FxXgT-=
oA/s/565344755/br/112166056596-l" target=3D"_blank" rel=3D"noopener" styl=
e=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: none;">Register here</a></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: 0 0 15px;" ali=
gn=3D"left">You=E2=80=99ll be able to download some useful handouts and w=
e=E2=80=99ll also send you a link to a recording after the live webinar.<=
/p>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">If you=E2=80=99re a small or medium-sized employer with fewer=
than 250 employees, you may also be eligible for the <strong>Coronavirus=
(COVID-19) Statutory Sick Pay Rebate Scheme</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: 0 0 15px;" ali=
gn=3D"left">View our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbG=
ciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL2V1cjAzLnN=
hZmVsaW5rcy5wcm90ZWN0aW9uLm91dGxvb2suY29tLz91cmw9aHR0cHMlM0ElMkYlMkZ3d3cu=
eW91dHViZS5jb20lMkZ3YXRjaCUzRnYlM0Ryd3dSWXQxWnhtcyZkYXRhPTA0JTdDMDElN0NwY=
XVsLnR1bm5pY2xpZmZlMSU0MGhtcmMuZ292LnVrJTdDZDY0Y2E5OWZmYjc5NGM5MDM5MDIwOG=
Q5NzFkYzcwMmIlN0NhYzUyZjczY2ZkMWE0YTlhOGU3YTRhMjQ4ZjMxMzllMSU3QzAlN0MwJTd=
DNjM3NjY2MDEzODQ2MjU2OTU1JTdDVW5rbm93biU3Q1RXRnBiR1pzYjNkOGV5SldJam9pTUM0=
d0xqQXdNREFpTENKUUlqb2lWMmx1TXpJaUxDSkJUaUk2SWsxaGFXd2lMQ0pYVkNJNk1uMCUzR=
CU3QzEwMDAmc2RhdGE9WFVzek40bExiJTJGOUhCUThuTE50anNQWnYlMkJnN1Z2WFRrdG5WTV=
phNDZKSkklM0QmcmVzZXJ2ZWQ9MCJ9.DqBrZ3-tJEl4qlwVyPNPKiaYpXzGntXhygecdh0UTv=
M/s/565344755/br/112166056596-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; hyph=
ens: none;"><strong>recorded webinar</strong></a>=C2=A0about the Statutor=
y Sick Pay Rebate Scheme on HMRC=E2=80=99s YouTube channel, for further g=
uidance on the scheme, including who you can claim for, how to claim and =
what you may be entitled to.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">You can also find out what other financial support may be ava=
ilable for you and your business as part of the UK Government=E2=80=99s P=
lan for Jobs, by searching 'find coronavirus financial support' 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: 0 0 15px;" ali=
gn=3D"left">We=E2=80=99ll continue to review our webinars to give the mos=
t up-to-date information, and welcome your feedback at the end of the ses=
sion too.</p>
</div>
</td>
</tr>
</table>
<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 sincerely</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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.Y1E7MfCyv9Bjdrs8_ZnhtgFXMCL9RlayALQqsXOmjQQ/s/=
565344755/br/112166056596-l" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.9kJMTVDhoBzCCENER9JDOCfIsIuepVUyMYPf9PJj27o/s/5=
65344755/br/112166056596-l" target=3D"_blank" rel=3D"noopener" style=3D"c=
olor: #0000EE; text-decoration: underline; -ms-word-break: break-all; wor=
d-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<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"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.7gVr21MM1shKLLWHoh6hy2FncZLwzPACqRvin=
lCXMF4/s/565344755/br/112166056596-l" target=3D"_blank" rel=3D"noopener n=
oreferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"htt=
ps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2021/05/45=
12871/youtube_original.png" style=3D"width: 95px; height: auto !important=
; max-height: auto !important; border: none;" alt=3D"" width=3D"95" heigh=
t=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2h=
tcmNnb3Z1ayJ9.7kHz4bB2EpDe6OlRtmfIG743sAOGzXaqw7TbRhnGJIY/s/565344755/br/=
112166056596-l" target=3D"_blank" rel=3D"noopener noreferrer" 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;"><img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/05/4512874/twitter_original=
.png" style=3D"width: 95px; height: auto !important; max-height: auto !im=
portant; border: none;" alt=3D"" width=3D"95" height=3D"84"></a><a href=3D=
"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9s=
aW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuN=
DU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.Hj-xHomvXp5yom8LqV6IQj=
9gJRSXtL2tJQaKM7NwB2g/s/565344755/br/112166056596-l" target=3D"_blank" re=
l=3D"noopener noreferrer" style=3D"color: #0000EE; text-decoration: under=
line; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens:=
none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_im=
age" src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHM=
RCED/2021/05/4512970/visit_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"" width=
=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/e=
yJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGlja=
yIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL2Nvbn=
RlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZjAwMjY=
0In0.KlIuadfHVywUKhEs6pK2n4QcYIwWsgwdAne48Pkyxuo/s/565344755/br/112166056=
596-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #000=
0EE; text-decoration: underline; -ms-word-break: break-all; word-break: b=
reak-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><im=
g class=3D"govd_template_image" src=3D"https://content.govdelivery.com/at=
tachments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_origi=
nal.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.eyJidWx=
sZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAy=
MTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.=
dhJcGwQ-WvlAvCPzb1rVygJtTTfTJUpGtMpSySWoAgM/s/565344755/br/112166056596-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 cla=
ss=3D"govd_template_image" src=3D"https://content.govdelivery.com/attachm=
ents/fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=
=3D"width: 95px; height: auto !important; max-height: auto !important; bo=
rder: 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-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">
</td>
</tr>
=20
</table>
</td>
</tr>
<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">
<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->
<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=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; ma=
rgin: 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: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
e 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; -m=
oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.afCwXjsxw5M396IQ0z2QylpjvZZu4dbtZOMf2-pbSg=
0/s/565344755/br/112166056596-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: 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: #FF=
FFFF; 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.NxdgdnBL5Ppt1IOO2bfkIie6kyL_f1J5fngTCGHg8J=
I/s/565344755/br/112166056596-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences<=
/a>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.8ZyHphiMmSWN7lzw3Vb2-iZShe8Bhv_A85kprT1C2d8/s/=
565344755/br/112166056596-l" style=3D"color: #FFFFFF; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=
=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.=
eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI=
joiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
J5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.EhcLmFKtlc8=
_ozeg3h47OQzhp5ybiLZKOxrjHmgAbHY/s/565344755/br/112166056596-l" style=3D"=
color: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; wo=
rd-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens:=
none;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a href=3D"https://links.advice.=
hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTUsInF1ZX=
J5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2x=
pY2siLCJidWxsZXRpbl9pZCI6IjIwMjEwOTEwLjQ1NzMzODAxIiwidXJsIjoiaHR0cHM6Ly9w=
dWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX=
2NsaWNrX3Vuc3Vic2NyaWJlIn0.IaC695-WIkJV1bmWu7nP8F0bM4iwbZFOOYJo2bdfArs/s/=
565344755/br/112166056596-l?verification=3D5.a39fd195ee642e8b5d35806ef443=
d017&destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-de=
coration: underline; -ms-word-break: break-all; word-break: break-word; -=
webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Unsubscribe</a>=
</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
0 0 10px;" align=3D"left">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->
<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=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; ma=
rgin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
0 0 10px;" align=3D"left">For more information and support from HMRC ple=
ase visit our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.ZagfT-ZFtH7UnYwIHQsXQ0Ul7QiFWD_8deUGpsAoHqM/s/565344755/br/11216=
6056596-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table></td></tr></table>
=20
<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.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTcsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTAuNDU3MzM4MDEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.G73olWutrsg7cKkvQcKR-pWQepjK=
wX2cb3phqobzUi4/s/565344755/br/112166056596-l" target=3D"_blank"><img src=
=3D"https://content.govdelivery.com/images/govd-logo-dark.png" border=3D"=
0" alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>
</div>
<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD0xMTIxNjYwNTY1OTYtbCZzdWJzY3JpYmVyaWQ9NTY1MzQ0NzU1Jm1za=
WQ9JmF1aWQ9Jm1haWxpbmdpZD0yMDIxMDkxMC40NTczMzgwMSZtZXNzYWdlaWQ9TURCLVBSRC=
1CVUwtMjAyMTA5MTAuNDU3MzM4MDEmZGF0YWJhc2VpZD0xMDAxJnR5cGU9b3BlbiZzZXJpYWw=
9MTcwNTAwMjImZW1haWxpZD12aW5jZUBzaG93ZmlsZS5jb20mdXNlcmlkPXZpbmNlQHNob3dm=
aWxlLmNvbSZ0YXJnZXRpZD0mZmw9Jm12aWQ9JmV4dHJhPSYmJg=3D=3D" WIDTH=3D"1" HEI=
GHT=3D"1" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body=
>
</html>
=0A
------=_NextPart_062_850D_3A76F93C.02AC1788--