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Subject: =?Cp1252?Q?Action_required_=96_submit_your_January_clai?= =?Cp1252?Q?ms_for_the_Coronavirus_Job_Retention_Scheme?=
Date: Fri, 05 Feb 2021 17:04:08 +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/2bd786c ]

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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 may have.

Also included is information on checking claims you made for variable pai=
d employees  those not on fixed salaries  and more on HMRC publishing det=
ails of your CJRS claims from this month.


  * *January claims [ #Januaryclaims ]*=20
  * *Checking your claims for variable pay if you've used the HMRC calcul=
ator [ #Checking ]*=20
  * *Publishing information about your claims [ #Publishing ]*=20
  * *Frequently asked questions about the CJRS [ #Frequently ]*=20
  * *Where can I get further support? [ #Where ]*=20
________________________________________________________________________

*January claims  submit now*

Thank you if you have submitted your January furlough claims already. If =
you havent submitted your claims for January, you must do so by the deadl=
ine of *Monday 15 February*.

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. You and your empl=
oyees do not need to have benefitted from the scheme before to make a cla=
im, if you and your employees meet the eligibility criteria.

*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 January no later than Monday 15 February*.=20
  * Keep records that support the amount of CJRS grant you claim, in case=
 HMRC needs to check them. =20

*Checking your claims for variable pay if youve used the HMRC calculator*=


Im afraid our CJRS calculator on GOV.UK contained a software error, which=
 we have now corrected. If you used it before 21 January to work out Janu=
ary claims for your employees that are not on a fixed salary *youll need =
to re-calculate your claims *if:


  * you used an employees pay for January 2019 as reference pay, instead =
of 2020, and=20

  * their pay was different in January 2019 to January 2020.=20

If you used your employees January 2020 pay you do not need to take any a=
ction.

Please accept my apologies if you need to re-calculate your claim.

If after you have made your re-calculation you find out your claim was in=
correct and:


  * you have claimed too much, you should amend this in your next claim o=
r let us know as soon as possible and make a repayment online, through ou=
r card payment service or by bank transfer  go to 'Pay Coronavirus Job Re=
tention Scheme grants back' on GOV.UK.=20
  * you claimed too little, please call the helpline to amend this by 1 M=
arch.=20

Go to GOV.UK and search 'Get help with the Coronavirus Job Retention Sche=
me' for more information on how to amend your claim.

*Publishing information about your claims*

In January we published the list of employers who claimed under the CJRS =
for periods from December onwards, on GOV.UK. Starting from 25 February, =
on a monthly basis we will publish the names and Company Registration Num=
bers (for those who have one) of employers who make CJRS claims for perio=
ds starting on or after 1 December, together with an indication of the va=
lue of their claims.

We will not publish the exact amount of your claims, but rather the band =
within which your claims fall; for example 0 - 10,000, 10,000 - 25,000, o=
r 25,000 - 50,000. To find the full list of these bands, search 'Employer=
s who have claimed through the Coronavirus Job Retention Scheme' on GOV.U=
K. The details we publish will not include information about your employe=
es.

Details of CJRS claims will now be published monthly as part of HMRCs com=
mitment to transparency and to deter fraudulent claims.

If you think publishing these details would result in a serious risk of v=
iolence or intimidation to you or others, you can request that details of=
 your claims are not published. More details are given in our frequently =
asked questions below.

Your employees will also be able to check if you have made a CJRS claim o=
n their behalf through their online Personal Tax Account from 25 February=
. If they do not already have a Personal Tax Account, they can set one up=
 by going to GOV.UK and searching 'Personal Tax Account: sign in or set u=
p'.

*Back to the top* [ #gd_top ]

________________________________________________________________________

*Frequently asked questions about the CJRS*

You can find everything you need to know about the CJRS on GOV.UK by sear=
ching 'Job Retention Scheme', but here are some answers to the questions =
employers have been asking us recently.

*How do I ask HMRC not to publish my claim details?*

If publishing your claim details could leave someone at risk of violence =
or intimidation, you can request for these not to be published by complet=
ing the online application form - go to GOV.UK and search 'Ask HMRC not t=
o publish your Coronavirus Job Retention Scheme claim details'.

We will not publish your details until we have informed you of our decisi=
on on your application. You'll only need to apply once, as the decision w=
ill cover all CJRS claim periods starting from 1 December 2020. You must =
make the application yourself, and it cant be made by an agent on your be=
half.

*Can I claim for employees who are training?*

You can claim for employees who undertake training while they are furloug=
hed, as long as they dont provide services to, or generate revenue for, y=
our business or a linked or associated organisation. For more information=
, go to GOV.UK and search 'Check if you can claim for your employees' wag=
es'.

*Can I furlough an employee if they are unable to work because they have =
caring responsibilities or are classed as clinically extremely vulnerable=
?*

If an employee asks to be furloughed, you can claim for them under the CJ=
RS if:


  * they have caring responsibilities resulting from coronavirus, such as=
 caring for children who are at home as a result of school or childcare c=
losing, or=20
  * they are clinically extremely vulnerable, or in the highest risk grou=
p for severe illness from coronavirus according to the public health guid=
ance for your area.=20

For other circumstances where you can furlough an employee, go to GOV.UK =
and search 'check which employees you can put on furlough to use the Coro=
navirus Job Retention Scheme'.

The decision to offer furlough rests with you as an employer.

*How do I access HMRC online services*?

To make a CJRS claim, you will need to be registered for an online accoun=
t with HMRC and have your password and ID to hand. If you need to set up =
a new account or have lost your login details, search 'HMRC services' on =
GOV.UK. You'll be sent an activation code after registering which can tak=
e up to 10 days to arrive, so please take this time into account if you p=
lan to make a claim.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Where can I get further support?*

Thousands of people have benefitted from our live webinars which offer su=
pport on the CJRS, and how it applies to you. To book online, or to view =
updated guidance, go toGOV.UK and search 'help and support if your busine=
ss is affected by coronavirus'. If youre booked on a webinar but can no l=
onger attend, please cancel your place where possible to allow space for =
others to register.

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

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.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Protect yourself from scams*

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

Access the National Cyber Security Centres guide on how to stay secure on=
line and protect yourself and your business against cyber crime by search=
ing 'CyberAware' on 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

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

=20
=20
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/2bd786c ]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 ] |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.

=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 ].

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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
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 may have.</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">Also included is information on checking claims you made for va=
riable paid employees =E2=80=93 those not on fixed salaries =E2=80=93 and=
 more on HMRC publishing details of your CJRS claims from this month.</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;"><s=
trong><a href=3D"#Januaryclaims" style=3D"color: #0000EE; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">January claims</a></str=
ong></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;"><s=
trong><a href=3D"#Checking" 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;">Checking your claims for var=
iable pay if you've used the HMRC calculator</a></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;"><s=
trong><a href=3D"#Publishing" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;">Publishing information abo=
ut your claims</a></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;"><s=
trong><a href=3D"#Frequently" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;">Frequently asked questions=
 about the CJRS</a></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;"><s=
trong><a href=3D"#Where" style=3D"color: #0000EE; text-decoration: underl=
ine; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: =
none; -moz-hyphens: none; hyphens: none;">Where can I get further support=
?</a></strong></li>
</ol>
<hr>
<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><a id=3D"Januaryclaims" style=3D"color: #0000EE; text-d=
ecoration: underline; -ms-word-break: break-all; word-break: break-word; =
-webkit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Januar=
yclaims"></a>January claims =E2=80=93 submit now</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">Thank you if you have submitted your January furlough claims al=
ready. If you haven=E2=80=99t submitted your claims for January, you must=
 do so by the deadline of <strong>Monday=E2=80=8C=E2=80=8C =E2=80=8C15 Fe=
bruary</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">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. You and your employees do not need to have benefitted from the sch=
eme before to make a claim, if you and your employees meet the eligibilit=
y criteria.</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=E2=80=8C=E2=80=8C=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 January no later than Monday=E2=80=8C=E2=80=
=8C =E2=80=8C15 February</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"><strong><a id=3D"Checking" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Checking"><=
/a>Checking your claims for variable pay if you=E2=80=99ve used the HMRC =
calculator</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">I=E2=80=99m afraid our CJRS calculator on GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK contained a software error, which we have now corrected. If =
you used it before 21 January to work out January claims for your employe=
es that are not on a fixed salary <strong>you=E2=80=99ll need to re-calcu=
late your claims </strong>if:</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;">yo=
u used an employee=E2=80=99s pay for January 2019 as reference pay, inste=
ad of 2020, and</li>
</ul>
<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;">th=
eir pay was different in January 2019 to January 2020.</li>
</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">If you used your employee=E2=80=99s January 2020 pay you do not=
 need to take any action.</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">Please accept my apologies if you need to re-calculate your cla=
im.</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 after you have made your re-calculation you find out your cl=
aim was incorrect and:</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;">yo=
u have claimed too much, you should amend this in your next claim or let =
us know as soon as possible and make a repayment online, through our card=
 payment service or by bank transfer =E2=80=93 go to 'Pay Coronavirus Job=
 Retention Scheme grants back' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8CUK.</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;">yo=
u claimed too little, please call the helpline to amend this by 1=E2=80=8C=
=E2=80=8C =E2=80=8CMarch.</li>
</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">Go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'Get help wi=
th the Coronavirus Job Retention Scheme' for more information on how to a=
mend your claim.</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><a id=3D"Publishing" style=3D"color: #0000EE; text-deco=
ration: underline; -ms-word-break: break-all; word-break: break-word; -we=
bkit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Publishin=
g"></a>Publishing information about your claims</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">In January we published the list of employers who claimed under=
 the CJRS for periods from December onwards, on GOV=E2=80=8C=E2=80=8C=E2=80=
=8C.UK. Starting from 25=E2=80=8C=E2=80=8C =E2=80=8CFebruary, on a monthl=
y basis we will publish the names and Company Registration Numbers (for t=
hose who have one) of employers who make CJRS claims for periods starting=
 on or after 1=E2=80=8C=E2=80=8C =E2=80=8CDecember, together with an indi=
cation of the value of their claims.</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">We will not publish the exact amount of your claims, but rather=
 the band within which your claims fall; for example =C2=A30 - =C2=A310,0=
00, =C2=A310,000 - =C2=A325,000, or =C2=A325,000 - =C2=A350,000. To find =
the full list of these bands, search 'Employers who have claimed through =
the Coronavirus Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK. The details we pu=
blish will not include information about your employees.</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">Details of CJRS claims will now be published monthly as part of=
 HMRC=E2=80=99s commitment to transparency and to deter fraudulent claims=
.=C2=A0</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 think publishing these details would result in a serious=
 risk of violence or intimidation to you or others, you can request that =
details of your claims are not published. More details are given in our f=
requently asked questions below.</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">Your employees will also be able to check if you have made a CJ=
RS claim on their behalf through their online Personal Tax Account from 2=
5=E2=80=8C=E2=80=8C =E2=80=8CFebruary. If they do not already have a Pers=
onal Tax Account, they can set one up by going to GOV=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and searching 'Personal Tax Account:=
 sign in or set up'.</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"><a href=3D"#gd_top" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;"><strong>Back to the top</s=
trong></a></p>
<hr>
<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><a id=3D"Frequently" style=3D"color: #0000EE; text-deco=
ration: underline; -ms-word-break: break-all; word-break: break-word; -we=
bkit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Frequentl=
y"></a>Frequently asked questions about the 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 the CJRS on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK by searching 'Job =
Retention Scheme', but here are some answers to the questions employers h=
ave been asking us recently.</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>How do I ask HMRC not to publish my claim details?</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 publishing your claim details could leave someone at risk of=
 violence or intimidation, you can request for these not to be published =
by completing the online application form - go to GOV=E2=80=8C=E2=80=8C=E2=
=80=8C.UK and search 'Ask HMRC not to publish your Coronavirus Job Retent=
ion Scheme claim details'.</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">We will not publish your details until we have informed you of =
our decision on your application. You'll only need to apply once, as the =
decision will cover all CJRS claim periods starting from 1 December 2020.=
 You must make the application yourself, and it can=E2=80=99t be made by =
an agent on your behalf.</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 for employees who are training?</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 employees who undertake training while they a=
re furloughed, as long as they don=E2=80=99t provide services to, or gene=
rate revenue for, your business or a linked or associated organisation. F=
or more information, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C.UK and search 'Check if you can claim for your employees' wages=
'.</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 b=
ecause they have caring responsibilities or are classed as clinically ext=
remely vulnerable?</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, you can claim for them un=
der the CJRS if:</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;">th=
ey have caring responsibilities resulting from coronavirus, such as carin=
g for children who are at home as a result of school or childcare closing=
, or</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=
ey are clinically extremely vulnerable, or in the highest risk group for =
severe illness from coronavirus according to the public health guidance f=
or your area.</li>
</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">For other circumstances where you can furlough an employee, go =
to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'check which employees yo=
u can put on furlough to use the Coronavirus Job Retention Scheme'.</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">The decision to offer furlough rests with you as an employer.</=
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>How do I access HMRC online services</strong>?=C2=A0</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 make a CJRS claim, you will need to be registered for an onl=
ine account with HMRC and have your password and ID to hand. If you need =
to set up a new account or have lost your login details, search 'HMRC ser=
vices' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK. You'll be sent an activation=
 code after registering which can take up to 10 days to arrive, so please=
 take this time into account if you plan to make a claim.</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><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<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><a id=3D"Where" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-=
hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Where"></a>Whe=
re 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 benefitted from our live webinars whic=
h offer support on the CJRS, and how it applies to you. To book online, o=
r 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 coron=
avirus'. If you=E2=80=99re booked on a webinar but can no longer attend, =
please cancel your place where possible to allow space for others to regi=
ster.</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">There=E2=80=99s a list of monthly claims deadlines and a helpfu=
l step-by-step guide on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK, summarising th=
e latest information on the CJRS and the steps you need to take to make a=
 claim =E2=80=93 you can find these by searching 'Job Retention Scheme st=
ep 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">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=E2=80=8C=E2=80=8C=E2=80=8C.UK. This will leave our phone lines and we=
bchat service open for those 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><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<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 'CyberAware' on=C2=A0GOV=E2=80=8C=
.UK=C2=A0for information on how to recognise genuine HMRC contact. You ca=
n forward suspicious emails claiming to be from HMRC to <a href=3D"mailto=
:phishing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: underlin=
e; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: no=
ne; -moz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</str=
ong></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 guide on ho=
w to stay secure online and protect yourself and your business against cy=
ber crime by searching 'Cyber=E2=80=8C=E2=80=8CAware' on GOV=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">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>
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