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Subject: =?US-ASCII?Q?New_COVID-19_support_schemes_announced?=
Date: Fri, 25 Sep 2020 19:30:38 +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/2a24a8b ]

=20

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

Additional government support has been announced this week for businesses=
 and employees impacted by coronavirus (COVID-19) across the UK.

This includes a new Job Support Scheme to protect the jobs of millions of=
 people returning to work, extending the Self-Employment Income Support S=
cheme, extending the VAT cut (from 20% to 5%) for the hospitality and tou=
rism sectors, and help for businesses in repaying government-backed loans=
.

Further information on these new schemes is available in this email and o=
n GOV.UK, by searching 'Winter Economy Plan 2020'.

Ourphone lines and webchatare very busy, so the quickest way to find the =
support you need is on GOV.UK. This will leave our phone lines and webcha=
t service open for those who need them most.

*Job Support Scheme*

A new Job Support Scheme will be introduced from 1November to protect job=
s where businesses are facing lower demand over the winter months due to =
coronavirus (COVID-19).

Under the scheme, which will run for six months, the government will cont=
ribute towards the wages of employees who are working fewer than normal h=
ours due to decreased demand.

You will continue to pay the wagesfor the hours your staff work. For the =
hours not worked, you and the government will each pay one third of their=
 usual wages (capped at 697.92 per month). You will need to meet your sha=
re of the pay for unworked hours and allyour National Insurance contribut=
ions and statutory pension contributions, from your own funds.This means =
that employees will receive at least two thirds of their usual wages for =
the hours not worked.

To be eligible, employees must:=20


  * be registered on your PAYE payroll on or before 23 September 2020. Th=
is means a Real Time Information (RTI) submission notifying payment in re=
spect of that employee must have been made to HMRC on or before 23 Septem=
ber 2020=20
  * work at least 33% of their usual hours. The government will consider =
whether to increase this minimum hours threshold after the first three mo=
nths of the scheme.=20

Further eligibility criteria is available on GOV.UK by searching 'Job Sup=
port Scheme factsheet'.

The Job Support Scheme will be open to employers across the UK even if yo=
u have not previously applied under the Coronavirus Job Retention Scheme =
(CJRS) which closeson 31October.

The Job Support Scheme will start from 1November and you will be able to =
claim in December. Grants will be paid on a monthly basis.

The scheme will operate in addition to the Job Retention Bonus. You and y=
our employees can benefit from both schemes in order to help protect viab=
le jobs.

For information on what is covered by the grant, which employers and empl=
oyees are eligible, and how to claim, search 'Job Support Scheme factshee=
t' on GOV.UK.

*Extension to the reduced rate of VAT for Hospitality and Tourism*

The government has extended the temporary reduced rate of VAT (5%) to tou=
rist attractions and goods and services supplied by the hospitality secto=
r. This relief came into effect on 15 July 2020 and will now end on 31Mar=
ch 2021 across the UK.

*VAT Deferral New Payment Scheme*

If you deferred payments that were due between 20 March and 30 June 2020,=
 then these payments need to be made to HMRC by 31March 2021. You can use=
 the New Payment Scheme to spread these payments over equal instalments u=
p to 31March 2022. Alternatively, you can make payments as normal by 31Ma=
rch 2021 or make Time To Pay arrangements with HMRC if you need more tail=
ored support.

*New **Self Assessment Self-Serve Time To Pay Scheme*

If you deferred paying your July 2020 Payment on Account, you will need t=
o pay the deferred amount, in addition to any balancing payment and first=
 2020/21 Payment on Account, by 31January2021. This may be a larger payme=
nt than you usually pay in January.

If you're unable to pay your Self-Assessment (SA) bill in full by 31Janua=
ry 2021, you can set up a Time to Pay payment plan of up to 12 months onl=
ine without speaking to us. If you have SA tax debts of up to 30,000, you=
'll able to access this Time to Pay facility throughGOV.UK and will get a=
utomatic and immediate approval. If your SA debts are over 30,000, or you=
 need longer than 12 months to repay your debt in full, you will still be=
 able to use our Time to Pay arrangement by calling HMRC.

*Other business support schemes:*

*Changes to CJRS  what you need to do from 1October *

From *1October*, HMRC will pay*60%*of usual wages up to acap of 1,875 per=
 monthfor the hours furloughed employees do not work.

You will continueto pay your furloughed employeesat least80%of theirusual=
wages for the hours they do not work,up to acap of 2,500per month.*Youwil=
l need to fund the difference betweenthis andthe CJRS grant yourself*.

The caps are proportional to the hours not worked. For example, if your e=
mployee is furloughedforhalftheir usual hoursin October, you are entitled=
 to claim60% of their usual wages for the hours they do not work, up to 9=
37.50 (half of 1,875 cap). You must still pay your employee at least 80% =
of their usual wages for the hours they dont work, so for someone only wo=
rking half their usual hours youd need to pay them up to 1,250 (half of 2=
,500 cap), funding the remaining portion yourself. For help with calculat=
ions, search Calculate how much you can claim using the Coronavirus Job R=
etention Scheme on GOV.UK.

Youll also continue to pay your furloughed employees' National Insurance =
and pension contributionsfrom your own funds.

*Protect yourself from scams***

Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic and unthreatening. Search 'scams' on GOV.UK for inf=
ormation on how to recognise genuine HMRC contact.You can also forward su=
spiciousemails claiming to befrom HMRCto*phishing@hmrc.gov.uk* <phishing@=
hmrc.gov.uk>and texts to 60599.

I hope this information helpsyouand your business. Well continue to keep =
you updated on scheme developments over the coming weeks.

Yours faithfully

jharra

Jim Harra

Chief Executive and 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/2a24a8b ]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 ].

=20
=20
=20
=20
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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">Additional government support has been announced this week for =
businesses and employees impacted by coronavirus (COVID-19) across the 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">This includes a new Job Support Scheme to protect the jobs of m=
illions of people returning to work, extending the Self-Employment Income=
 Support Scheme, extending the VAT cut (from 20% to 5%) for the hospitali=
ty and tourism sectors, and help for businesses in repaying government-ba=
cked loans.</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">Further information on these new schemes is available in this e=
mail and on GOV=E2=80=8C.UK, by searching 'Winter Economy Plan 2020'.</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=C2=A0phone lines and webchat=C2=A0are very busy, so the qui=
ckest way to find the support you need is on GOV=E2=80=8C.UK. This will l=
eave our phone lines and webchat service open for those who need them mos=
t.=C2=A0=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"><strong>Job Support 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: 15px 0;" align=
=3D"left">A new Job Support Scheme will be introduced from <span class=3D=
"TextRun Highlight SCXW196846042 BCX0" lang=3D"EN-GB" data-contrast=3D"no=
ne" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW19684604=
2 BCX0" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C<span class=3D"Text=
Run Highlight SCXW102613151 BCX0" lang=3D"EN-GB" data-contrast=3D"none" s=
tyle=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW102613151 BCX=
0" style=3D"line-height: 1.4;">1</span></span><span class=3D"TextRun High=
light SCXW102613151 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"=
line-height: 1.4;"><span class=3D"NormalTextRun SCXW102613151 BCX0" style=
=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=C2=A0</span></span></span></spa=
n>November to protect jobs where businesses are facing lower demand over =
the winter months due to coronavirus (COVID-19).=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">Under the scheme, which will run for six months, the government=
 will contribute towards the wages of employees who are working fewer tha=
n normal hours due to decreased demand.=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">You will continue to pay the wages=C2=A0for the hours your staf=
f work. For the hours not worked, you and the government will each pay on=
e third of their usual wages (capped at =C2=A3697.92 per month). You will=
 need to meet your share of the pay for unworked hours and all=C2=A0your =
National Insurance contributions and statutory pension contributions, fro=
m your own funds.=C2=A0This means that employees will receive at least tw=
o thirds of their usual wages for the hours not worked.=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 be eligible, employees must: =C2=A0</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;">be=
 registered on your PAYE payroll on or before 23 September 2020. This mea=
ns a Real Time Information (RTI) submission notifying payment in respect =
of that employee must have been made to HMRC on or before 23 September 20=
20</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;">wo=
rk at least 33% of their usual hours. The government will consider whethe=
r to increase this minimum hours threshold after the first three months o=
f the scheme.</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">Further eligibility criteria is available on GOV=E2=80=8C.UK by=
 searching 'Job Support Scheme factsheet'.</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 Job Support Scheme will be open to employers across the UK =
even if you have not previously applied under the Coronavirus Job Retenti=
on Scheme (CJRS) which closes=C2=A0on <span class=3D"TextRun Highlight SC=
XW106111217 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-hei=
ght: 1.4;"><span class=3D"NormalTextRun SCXW106111217 BCX0" style=3D"line=
-height: 1.4;">3=E2=80=8C1=E2=80=8C=E2=80=8C=C2=A0</span></span><span cla=
ss=3D"TextRun Highlight SCXW106111217 BCX0" lang=3D"EN-GB" data-contrast=3D=
"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW10611=
1217 BCX0" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8COctober</span></=
span>.</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 Job Support Scheme will start from <span class=3D"TextRun H=
ighlight SCXW120675619 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D=
"line-height: 1.4;"><span class=3D"NormalTextRun SCXW120675619 BCX0" styl=
e=3D"line-height: 1.4;">1</span></span><span class=3D"TextRun Highlight S=
CXW120675619 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-he=
ight: 1.4;"><span class=3D"NormalTextRun SCXW120675619 BCX0" style=3D"lin=
e-height: 1.4;">=E2=80=8C=E2=80=8C=C2=A0</span></span>November and you wi=
ll be able to claim in December. Grants will be paid on a monthly basis.=C2=
=A0=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">The scheme will operate in addition to the Job Retention Bonus.=
 You and your employees can benefit from both schemes in order to help pr=
otect viable jobs.=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">For information on what is covered by the grant, which employer=
s and employees are eligible, and how to claim, search 'Job Support Schem=
e factsheet' 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: 15px 0;" align=
=3D"left"><strong>Extension to the reduced rate of VAT for Hospitality an=
d Tourism</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">The government has extended the temporary reduced rate of VAT (=
5%) to tourist attractions and goods and services supplied by the hospita=
lity sector. This relief came into effect on 15 July 2020 and will now en=
d on <span class=3D"TextRun Highlight SCXW92168051 BCX0" lang=3D"EN-GB" d=
ata-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTe=
xtRun SCXW92168051 BCX0" style=3D"line-height: 1.4;">3</span></span><span=
 class=3D"TextRun Highlight SCXW92168051 BCX0" lang=3D"EN-GB" data-contra=
st=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW=
92168051 BCX0" style=3D"line-height: 1.4;">1=E2=80=8C=E2=80=8C=C2=A0</spa=
n></span>March 2021 across the UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>VAT Deferral New Payment 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: 15px 0;" align=
=3D"left">If you deferred payments that were due between 20 March and 30 =
June 2020, then these payments need to be made to HMRC by <span class=3D"=
TextRun Highlight SCXW177662140 BCX0" lang=3D"EN-GB" data-contrast=3D"non=
e" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW177662140=
 BCX0" style=3D"line-height: 1.4;">3</span></span><span class=3D"TextRun =
Highlight SCXW177662140 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=
=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW177662140 BCX0" s=
tyle=3D"line-height: 1.4;">1=E2=80=8C=E2=80=8C=C2=A0</span></span>March 2=
021. You can use the New Payment Scheme to spread these payments over equ=
al instalments up to <span class=3D"TextRun Highlight SCXW177662140 BCX0"=
 lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><span =
class=3D"NormalTextRun SCXW177662140 BCX0" style=3D"line-height: 1.4;">3<=
/span></span><span class=3D"TextRun Highlight SCXW177662140 BCX0" lang=3D=
"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D=
"NormalTextRun SCXW177662140 BCX0" style=3D"line-height: 1.4;">1=E2=80=8C=
=E2=80=8C=C2=A0</span></span>March 2022. Alternatively, you can make paym=
ents as normal by <span class=3D"TextRun Highlight SCXW177662140 BCX0" la=
ng=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><span cla=
ss=3D"NormalTextRun SCXW177662140 BCX0" style=3D"line-height: 1.4;">3</sp=
an></span><span class=3D"TextRun Highlight SCXW177662140 BCX0" lang=3D"EN=
-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"No=
rmalTextRun SCXW177662140 BCX0" style=3D"line-height: 1.4;">1=E2=80=8C=E2=
=80=8C=C2=A0</span></span>March 2021 or make Time To Pay arrangements wit=
h HMRC if you need more tailored support.</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>New </strong><strong>Self Assessment Self-Serve Time To=
 Pay 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: 15px 0;" align=
=3D"left">If you deferred paying your July 2020 Payment on Account, you w=
ill need to pay the deferred amount, in addition to any balancing payment=
 and first 2020/21 Payment on Account, by <span class=3D"TextRun Highligh=
t SCXW106111217 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line=
-height: 1.4;"><span class=3D"NormalTextRun SCXW106111217 BCX0" style=3D"=
line-height: 1.4;">3=E2=80=8C1=E2=80=8C=E2=80=8C=C2=A0</span></span><span=
 class=3D"TextRun Highlight SCXW106111217 BCX0" lang=3D"EN-GB" data-contr=
ast=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCX=
W106111217 BCX0" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8CJanuary</s=
pan></span>=C2=A02021. This may be a larger payment than you usually pay =
in January.</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're unable to pay your Self-Assessment (SA) bill in full =
by <span class=3D"TextRun Highlight SCXW176190835 BCX0" lang=3D"EN-GB" da=
ta-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTex=
tRun SCXW176190835 BCX0" style=3D"line-height: 1.4;">3</span></span><span=
 class=3D"TextRun Highlight SCXW176190835 BCX0" lang=3D"EN-GB" data-contr=
ast=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCX=
W176190835 BCX0" style=3D"line-height: 1.4;">1=E2=80=8C=E2=80=8C=C2=A0</s=
pan></span>January 2021, you can set up a Time to Pay payment plan of up =
to 12 months online without speaking to us. If you have SA tax debts of u=
p to =C2=A330,000, you'll able to access this Time to Pay facility throug=
h=C2=A0GOV=E2=80=8C.UK and will get automatic and immediate approval. If =
your SA debts are over =C2=A330,000, or you need longer than 12 months to=
 repay your debt in full, you will still be able to use our Time to Pay a=
rrangement by calling HMRC.=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"><strong>Other business support schemes:</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"><strong>Changes to CJRS =E2=80=93 what you need to do from 1=E2=
=80=8C=E2=80=8C=C2=A0October </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">From <strong>1=E2=80=8C=E2=80=8C=C2=A0October</strong>, HMRC wi=
ll pay=C2=A0<strong>60%</strong>=C2=A0of usual wages up to a=C2=A0cap of =
=C2=A31,875 per month=C2=A0for the hours furloughed employees do not work=
.=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">You will continue=C2=A0to pay your furloughed employees=C2=A0at=
 least=C2=A080%=C2=A0of their=C2=A0usual=C2=A0wages for the hours they do=
 not work,=C2=A0up to a=C2=A0cap of =C2=A32,500=C2=A0per month.=C2=A0<str=
ong>You=C2=A0will need to fund the difference between=C2=A0this and=C2=A0=
the CJRS grant yourself</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">The caps are proportional to the hours not worked. For example,=
 if your employee is furloughed=C2=A0for=C2=A0half=C2=A0their usual hours=
=C2=A0in October, you are entitled to claim=C2=A060% of their usual wages=
 for the hours they do not work, up to =C2=A3937.50 (half of =C2=A31,875 =
cap). You must still pay your employee at least 80% of their usual wages =
for the hours they don=E2=80=99t work, so for someone only working half t=
heir usual hours you=E2=80=99d need to pay them up to =C2=A31,250 (half o=
f =C2=A32,500 cap), funding the remaining portion yourself. For help with=
 calculations, search =E2=80=98Calculate how much you can claim using the=
 Coronavirus Job Retention Scheme=E2=80=99 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: 15px 0;" align=
=3D"left">You=E2=80=99ll also continue to pay your furloughed employees' =
National Insurance and pension contributions=C2=A0from your own funds.=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"><strong>Protect yourself from scams=E2=80=AF=E2=80=AF</strong><=
strong>=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 and unthreatening. Search 'scams' on GOV=E2=
=80=8C.UK for information on how to recognise genuine HMRC contact.=C2=A0=
You can also forward suspicious=C2=A0emails claiming to be=C2=A0from HMRC=
=C2=A0to=E2=80=AF<a href=3D"mailto:phishing@hmrc.gov.uk" 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; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong>=
</a>=E2=80=AFand texts to 60599.=E2=80=AF=E2=80=AF=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">I hope this information helps=E2=80=AFyou=E2=80=AFand your busi=
ness. We=E2=80=99ll continue to keep you updated on scheme developments o=
ver the coming weeks.=E2=80=AF</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 Permanent Secretary =E2=80=93=
 HMRC</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 2=
0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDA5MjUuMjc3NTQzMzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.v30OfqXYhF6HyNkF_MlwkW7g-PdDP_zXSavMpLv1wB8/s/=
565344755/br/85996465017-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDA5MjUuMjc3NTQzMzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0._blrjkA2hJpDkkZe9cf8AfsYSN8IAPDzUe85_QHUrh8/s/5=
65344755/br/85996465017-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
 =20
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<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
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