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Subject: =?Cp1252?Q?Action_required_=96_submit_your_June_claims_and_prepar?= =?Cp1252?Q?e_for_changes_to_the_Coronavirus_Job_Retention_Scheme?=
Date: Tue, 06 Jul 2021 17:30:34 +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/2e68aae ]

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

Dear=C2=A0customer,

Plan for Jobs=20

I=E2=80=99m writing to you with the latest information about the financia=
l support schemes available to help you, as part of the UK Government=E2=80=
=99s Plan for Jobs.

This includes:


  * a reminder of the 14=C2=A0J=E2=80=8Cul=E2=80=8Cy deadline for submitt=
ing your June Coronavirus Job Retention Scheme (CJRS) claims=20
  * details of changes to the CJRS from this month.=20

To find out what other financial support may be available for you and you=
r business during this time, search 'find coronavirus financial support' =
on GOV=E2=80=8C.UK.


  * *Submit your CJRS claims for June [ #June ]*=20
  * *Changes to the CJRS from this month [ #thismonth ]*=20
  * *Claiming for 16 or more employees? Use our=C2=A0CJRS=C2=A0templates=C2=
=A0 [ #ormore ]*=20
  * *Frequently asked questions about the CJRS [ #FAQ ]*=20
  * *VAT deferral new payment scheme has closed [ #VATdeferral ]*=20
  * *Where can I get further support? [ #support ]*=20
  * *A word about scams [ #scams ]*=20
________________________________________________________________________

*1. Submit your CJRS claims for June*

Thank you if you have submitted your June furlough claims already. If you=
 haven=E2=80=99t submitted them yet, you must do so by the deadline of=C2=
=A0*We=E2=80=8Cdn=E2=80=8Cesd=E2=80=8Cay 14 J=E2=80=8Cul=E2=80=8Cy*.

For June you can claim 80% of your furloughed employees' usual wages for =
the hours not worked, up to a cap of =C2=A32,500 per month.

*What you need to do now*


  * Check if you=E2=80=99re eligible and work out how much you can claim =
using our CJRS calculator and examples, by searching 'Job Retention Schem=
e' on GOV=E2=80=8C.UK.=20
  * Submit any claims for June, no later than We=E2=80=8Cdn=E2=80=8Cesd=E2=
=80=8Cay=C2=A014 J=E2=80=8Cul=E2=80=8Cy.=20
  * Keep records supporting the amount of CJRS grants claimed, in case HM=
RC needs to check.=20
  * Make sure you=E2=80=99re paying CJRS related employee tax and Nationa=
l Insurance contributions to HMRC, and contact us if you're struggling to=
 pay.=20

*Back to top [ #gd_top ]*

________________________________________________________________________

*2. Changes to the CJRS from this month*

For J=E2=80=8Cul=E2=80=8Cy, the UK Government will pay 70% of employees' =
usual wages for hours not worked, up to a cap of =C2=A32,187.50. In Au=E2=
=80=8Cgu=E2=80=8Cst and Se=E2=80=8Cpt=E2=80=8Cem=E2=80=8Cbe=E2=80=8Cr, th=
is reduces to 60% of employees' usual wages up to a cap of =C2=A31,875.

You will need to pay the difference, so that you continue to pay your fur=
loughed employees at least 80% of their usual wages for the hours they do=
 not work, up to a cap of =C2=A32,500 a month.

The CJRS calculator is available to help you work out how much you can cl=
aim for employees up to the end of September. To find this and everything=
 you need to know about the CJRS, search 'Job Retention Scheme' on GOV=E2=
=80=8C.UK.

*Back to top [ #gd_top ]*

________________________________________________________________________

*3.=C2=A0Claiming for 16 or more employees? Use our=C2=A0CJRS=C2=A0templa=
tes*

To make it easier for you to add your employee details to your CJRS claim=
s, templates are available if you are claiming for between 16-99 employee=
s, or for 100 or more employees. To find the latest templates, search 'do=
wnload a template if you're claiming for 16 or more employees' on GOV=E2=80=
=8C.UK.

The template file types that can be submitted have changed, and any templ=
ates must now be submitted as .xlsx or .csv files. If you submit your tem=
plate using any other file type, you=E2=80=99ll receive an error message =
to say your file has not been accepted.

*Back to top [ #gd_top ]*

________________________________________________________________________

*4. Frequently asked questions about the CJRS*

You can find everything you need to know about the CJRS on GOV=E2=80=8C.U=
K, but here are some answers to the questions that employers have been as=
king us recently:

*What if I=E2=80=99ve claimed too much in error?*

If you have claimed too much CJRS grant and have not already repaid it, y=
ou can repay as part of your next online claim without needing to call us=
. If you claimed too much but do not plan to submit further claims, you c=
an let us know and make a repayment online through our card payment servi=
ce or by bank transfer =E2=80=93 go to 'pay Coronavirus Job Retention Sch=
eme grants back' on GOV=E2=80=8C.UK.

You must notify us and repay the money by the latest of whichever date ap=
plies below:


  * 90 days from receiving the CJRS money you=E2=80=99re not entitled to=20=

  * 90 days from the point circumstances changed so that you were no long=
er entitled to keep the CJRS grant.=20

If you do not do this, you may have to pay interest and a penalty, as wel=
l as repaying the excess CJRS grant. Search 'interest rates for late and =
early payments' on GOV=E2=80=8C.UK.

*What if I haven=E2=80=99t claimed enough? *

If you made a mistake in your claim that means you received too little mo=
ney, you=E2=80=99ll need to amend it *within 28=E2=80=8C=E2=80=8C =E2=80=8C=
calendar days *after the month the claim relates to =E2=80=93 unless this=
 falls on a weekend or bank holiday, where the deadline is the next weekd=
ay. The deadline to amend claims for June is *We=E2=80=8Cdn=E2=80=8Cesd=E2=
=80=8Cay 28 J=E2=80=8Cul=E2=80=8Cy*.

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

*Back to top [ #gd_top ]*

________________________________________________________________________

*5. VAT deferral new payment scheme has closed*

The VAT deferral new payment scheme is now closed. If you=E2=80=99re unab=
le to pay your outstanding VAT debt, help is still available =E2=80=93 go=
 to=C2=A0GOV=E2=80=8C.UK and search 'if you cannot pay your tax bill on t=
ime'.=C2=A0

You may be charged a 5% penalty and/or interest if you did not pay in ful=
l, join the VAT new payment scheme online by 21 June or make an arrangeme=
nt to pay by 30 June 2021.

For more information on VAT deferral, go to=C2=A0GOV=E2=80=8C.UK and sear=
ch 'pay VAT deferred due to coronavirus'.

*Back to top [ #gd_top ]*

________________________________________________________________________

*6.=C2=A0Where can I get further support?*

Thousands of people have benefitted from our webinars, which offer inform=
ation on the CJRS and other government support, and how they apply to you=
. To book online, or to view updated guidance, go to=C2=A0GOV=E2=80=8C.UK=
 and search 'help and support if your business is affected by coronavirus=
'.

There=E2=80=99s also a list of monthly claims deadlines and a helpful ste=
p-by-step guide on=C2=A0GOV=E2=80=8C.UK =E2=80=93 you can find these by s=
earching 'Job Retention Scheme step by step guide'.

*Back to top [ #gd_top ]*

________________________________________________________________________

*7. A word about scams*

We are urging customers to be careful if they are contacted out of the bl=
ue by someone asking for money or personal information. There are a lot o=
f scams around where fraudsters are calling, texting or emailing customer=
s claiming to be from HMRC. If in doubt, we advise you not to reply direc=
tly to anything suspicious, but to report it to HMRC straight away =E2=80=
=93 search=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C GOV=E2=80=8C.UK for 'HMRC scams'.

The National Cyber Security Centre has a helpful new guide on how to stay=
 secure online and protect yourself or your business against cybercrime, =
which you can find by searching 'Cyber Aware'.

Yours faithfully

=20
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
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x&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ] [ https://twitter.com/hm=
rcgovuk ] [ https://www.gov.uk/ ]share [ https://content.govdelivery.com/=
accounts/UKHMRCED/bulletins/2e68aae ]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/ ]
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      <img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/04/4358353/3558928/plan-for=
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r Jobs" width=3D"179" height=3D"91" align=3D"right" hspace=3D"7">
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elvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px=
;" align=3D"left">I=E2=80=99m writing to you with the latest information =
about the financial support schemes available to help you, as 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">This includes:</p>
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<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 =
reminder of the 14=C2=A0J=E2=80=8Cul=E2=80=8Cy deadline for submitting yo=
ur June Coronavirus Job Retention Scheme (CJRS) claims</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;">de=
tails of changes to the CJRS from this month.</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: 0 0 15px;" ali=
gn=3D"left">To find out what other financial support may be available for=
 you and your business during this time, search 'find coronavirus financi=
al support' on GOV=E2=80=8C.UK.</p>
<ol style=3D"list-style-position: inside;">
<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"#June" style=3D"color: #0000EE; text-decoration: underli=
ne; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: n=
one; -moz-hyphens: none; hyphens: none;">Submit your CJRS claims for June=
</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"#thismonth" 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;">Changes to the CJRS from th=
is month</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"#ormore" 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;">Claiming for 16 or more employ=
ees? Use our=C2=A0CJRS=C2=A0templates=C2=A0</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"#FAQ" 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;">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"#VATdeferral" style=3D"color: #0000EE; text-decoration: =
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyp=
hens: none; -moz-hyphens: none; hyphens: none;">VAT deferral new payment =
scheme has closed</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"#support" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Where can I get further suppo=
rt?</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"#scams" 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;">A word about scams</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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"June" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"June"></a>1. =
Submit your CJRS claims for June</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">Thank you if you have submitted your June furlough claims alr=
eady. If you haven=E2=80=99t submitted them yet, you must do so by the de=
adline of=C2=A0<strong>We=E2=80=8Cdn=E2=80=8Cesd=E2=80=8Cay 14 J=E2=80=8C=
ul=E2=80=8Cy</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">For June you can claim 80% of your furloughed employees' usua=
l wages for the hours not worked, up to a cap of =C2=A32,500 per month.</=
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>What you need to do now</strong></p>
<ol style=3D"list-style-position: inside;">
<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 =
GOV=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;">Su=
bmit any claims for June, no later than We=E2=80=8Cdn=E2=80=8Cesd=E2=80=8C=
ay=C2=A014 J=E2=80=8Cul=E2=80=8Cy.</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 supporting the amount of CJRS grants claimed, in case HMRC nee=
ds to check.</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;">Ma=
ke sure you=E2=80=99re paying CJRS related employee tax and National Insu=
rance contributions to HMRC, and contact us if you're struggling to pay.<=
/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: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to 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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"thismonth" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"thismont=
h"></a>2. Changes to the CJRS from this month</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">For J=E2=80=8Cul=E2=80=8Cy, the UK Government will pay 70% of=
 employees' usual wages for hours not worked, up to a cap of =C2=A32,187.=
50. In Au=E2=80=8Cgu=E2=80=8Cst and Se=E2=80=8Cpt=E2=80=8Cem=E2=80=8Cbe=E2=
=80=8Cr, this reduces to 60% of employees' usual wages up to a cap of =C2=
=A31,875.</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 will need to pay the difference, so that you continue to =
pay your furloughed employees at least 80% of their usual wages for the h=
ours they do not work, up to a cap of =C2=A32,500 a month.</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 CJRS calculator is available to help you work out how muc=
h you can claim for employees up to the end of September. To find this an=
d everything you need to know about the CJRS, search 'Job Retention Schem=
e' on GOV=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"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to 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: 0 0 15px;" ali=
gn=3D"left"><a id=3D"ormore" 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;" name=3D"ormore"></a><strong=
>3.=C2=A0Claiming for 16 or more employees? Use our=C2=A0CJRS=C2=A0templa=
tes</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">To make it easier for you to add your employee details to you=
r CJRS claims, templates are available if you are claiming for between 16=
-99 employees, or for 100 or more employees. To find the latest templates=
, search 'download a template if you're claiming for 16 or more employees=
' on GOV=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">The template file types that can be submitted have changed, a=
nd any templates must now be submitted as .xlsx or .csv files. If you sub=
mit your template using any other file type, you=E2=80=99ll receive an er=
ror message to say your file has not been accepted.</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"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to 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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"FAQ" 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"FAQ"></a>4. Fr=
equently 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: 0 0 15px;" ali=
gn=3D"left">You can find everything you need to know about the CJRS on GO=
V=E2=80=8C.UK, but here are some answers to the questions that employers =
have 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: 0 0 15px;" ali=
gn=3D"left"><strong>What if I=E2=80=99ve claimed too much in error?</stro=
ng></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 have claimed too much CJRS grant and have not already =
repaid it, you can repay as part of your next online claim without needin=
g to call us. If you claimed too much but do not plan to submit further c=
laims, you can let us know and make a repayment online through our card p=
ayment service or by bank transfer =E2=80=93 go to 'pay Coronavirus Job R=
etention Scheme grants back' on GOV=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">You must notify us and repay the money by the latest of which=
ever date applies below:</p>
<ul style=3D"list-style-position: inside;">
<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;">90=
 days from receiving the CJRS money you=E2=80=99re not entitled to</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;">90=
 days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant.</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: 0 0 15px;" ali=
gn=3D"left">If you do not do this, you may have to pay interest and a pen=
alty, as well as repaying the excess CJRS grant. Search 'interest rates f=
or late and early payments' on GOV=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"><strong>What if I haven=E2=80=99t claimed enough? </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 made a mistake in your claim that means you received t=
oo little money, you=E2=80=99ll need to amend it <strong>within 28=E2=80=8C=
=E2=80=8C =E2=80=8Ccalendar days </strong>after the month the claim relat=
es to =E2=80=93 unless this falls on a weekend or bank holiday, where the=
 deadline is the next weekday. The deadline to amend claims for June is <=
strong>We=E2=80=8Cdn=E2=80=8Cesd=E2=80=8Cay 28 J=E2=80=8Cul=E2=80=8Cy</st=
rong>.</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">To find out how to amend your claim, search 'get help with th=
e 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: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to 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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"VATdeferral" 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"VATdef=
erral"></a>5. VAT deferral new payment scheme has closed</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">The VAT deferral new payment scheme is now closed. If you=E2=80=
=99re unable to pay your outstanding VAT debt, help is still available =E2=
=80=93 go to=C2=A0GOV=E2=80=8C.UK and search 'if you cannot pay your tax =
bill on time'.=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: 0 0 15px;" ali=
gn=3D"left">You may be charged a 5% penalty and/or interest if you did no=
t pay in full, join the VAT new payment scheme online by 21 June or make =
an arrangement to pay by 30 June 2021.</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 more information on VAT deferral, go to=C2=A0GOV=E2=80=8C=
.UK and search 'pay VAT deferred due to coronavirus'.</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"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to 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: 0 0 15px;" ali=
gn=3D"left"><a id=3D"support" 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;" name=3D"support"></a><stro=
ng>6.=C2=A0Where 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: 0 0 15px;" ali=
gn=3D"left">Thousands of people have benefitted from our webinars, which =
offer information on the CJRS and other government support, and how they =
apply to you. To book online, or to view updated guidance, go to=C2=A0GOV=
=E2=80=8C.UK and search 'help and support if your business is affected by=
 coronavirus'.</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">There=E2=80=99s also a list of monthly claims deadlines and a=
 helpful step-by-step guide on=C2=A0GOV=E2=80=8C.UK =E2=80=93 you can fin=
d these 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: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to 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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"scams" style=3D"color: #0000EE; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"scams"></a>7=
. A word about scams</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">We are urging customers to be careful if they are contacted o=
ut of the blue by someone asking for money or personal information. There=
 are a lot of scams around where fraudsters are calling, texting or email=
ing customers claiming to be from HMRC. If in doubt, we advise you not to=
 reply directly to anything suspicious, but to report it to HMRC straight=
 away =E2=80=93 search=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C GOV=E2=80=8C.UK for 'HMRC scams'.</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 National Cyber Security Centre has a helpful new guide on=
 how to stay secure online and protect yourself or your business against =
cybercrime, which you can find by searching 'Cyber Aware'.</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">Yours faithfully</p>
    </td>
  </tr>
</table>
<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>
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