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Subject: =?US-ASCII?Q?Extension_of_the_Coronavirus_Job_Retention_Scheme?=
Date: Mon, 02 Nov 2020 18:34:02 +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/2a9ac8c ]
=20
h m revenue and customs =20
COVID-19 Support
=20
=20
=20
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=20
Dearcustomer,
In light of the increased restrictions needed to curb the coronavirus pan=
demic, the UK government is introducing additional economic measures to s=
upport you and your employees.
*Latest changes that may impact you*
The Coronavirus Job Retention Scheme (CJRS), which was due to end on 31Oc=
tober, will now be extended, with the UK government paying 80% of wages f=
or the hours furloughed employees do not work, up to a cap of 2,500 for p=
eriods from 1 November.
You will need to pay all employer National Insurance Contributions (NICs)=
and pension contributions. You can choose to top up your furloughed empl=
oyees wages beyond the 80% paid by the UK government for hours not worked=
, but you are not required to do so.
There will be no gap in support between the previously announced end date=
of CJRS and this extension.
For more information, go to GOV.UK and search 'furlough scheme extended'.=
*How will it work?*
You will have flexibility to ask your employees to work on a part-time ba=
sis and furlough them for the rest of their usual working hours or furlou=
gh them full-time. You will have to cover their wages for any hours they =
work as well as all employer National Insurance and employer pension cont=
ributions.
You will be able to claim either shortly before, during or after running =
your payroll. There will be a short period initially when the online clai=
ms service will be closed while we update the system, and you will be abl=
e to claim in arrears for that period.
Further details will be provided in the next few days. Please do not call=
us for more information in the meantime we will let you know via email =
as soon as this is available.
*How to check if your employees are eligible*
You can claim for employees who were on your PAYE payroll on 30 October 2=
020. You must have made a PAYE Real Time Information (RTI) submission to =
HMRC between 20 March 2020 and 30 October 2020, notifying a payment of ea=
rnings for that employee.
If employees were on your payroll on 23 September2020 (i.e. notified to H=
MRC on an RTI submission on or before 23 September) and were made redunda=
nt or stopped working for you afterwards, they can also qualify for the s=
cheme if you re-employ them.
Neither you nor your employee needs to have previously used the CJRS. Fur=
ther details on eligibility will be provided in the next few days.
*What you need to do now *
* Check if your employees are eligible for the scheme, based on the inf=
ormation above.=20
* Agree working hours with your employees, so they know if they are fur=
loughed fully or part-time during November.=20
* Keep the records that support the amount of CJRS grant you claim, in =
case HMRC need to check it. You can view, print or download copies of you=
r previously submitted claims by logging onto your CJRS service on GOV.UK=
.=20
*Job Support Scheme*
The new Job Support Scheme, which was due to start on Sunday 1 November, =
has now been postponed.
*Further support *
Guidance and live webinars offering you more support on changes to CJRS, =
and how they impact you, are available to book online go to GOV.UK and s=
earch 'help and support if your business is affected by coronavirus'.=20
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.=20
*Protect yourself from scams***
Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' on GOV.UK for information on how to=
recognise genuine HMRC contact.You can also forward suspiciousemails cla=
iming to befrom HMRCto*phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk>and te=
xts 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&utm_campaign=3DSB&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/2a9ac8c ]HMRC =
Forum [ https://community.hmrc.gov.uk ] =20
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Stay safe online
If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.
Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
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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
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________________________________________________________________________
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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">In light of the increased restrictions needed to curb the coron=
avirus pandemic, the UK government is introducing additional economic mea=
sures to support you and 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"><strong>Latest changes that may impact you</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 Coronavirus Job Retention Scheme (CJRS), which was due to e=
nd on 31=E2=80=8C=C2=A0October, will now be extended, with the UK governm=
ent paying 80% of wages for the hours furloughed employees do not work, u=
p to a cap of =C2=A32,500 for periods from 1 November.</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 need to pay all employer National Insurance Contributi=
ons (NICs) and pension contributions. You can choose to top up your furlo=
ughed employees=E2=80=99 wages beyond the 80% paid by the UK government f=
or hours not worked, but you are not required to do so.</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 will be no gap in support between the previously announce=
d end date of CJRS and this extension.</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 more information, go to GOV=E2=80=8C.UK and search 'furloug=
h scheme extended'.</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 will it work?</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 will have flexibility to ask your employees to work on a pa=
rt-time basis and furlough them for the rest of their usual working hours=
or furlough them full-time. You will have to cover their wages for any h=
ours they work as well as all employer National Insurance and employer pe=
nsion contributions.</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 be able to claim either shortly before, during or afte=
r running your payroll. There will be a short period initially when the o=
nline claims service will be closed while we update the system, and you w=
ill be able to claim in arrears for that period.</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 details will be provided in the next few days. Please d=
o not call us for more information in the meantime =E2=80=93 we will let =
you know via email as soon as this is available.</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 to check if your employees are eligible</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 were on your PAYE payroll on 30=
=E2=80=8C October 2020. You must have made a PAYE Real Time Information (=
RTI) submission to HMRC between 20=E2=80=8C March 2020 and 30=E2=80=8C Oc=
tober 2020, notifying a payment of earnings for that employee.</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 employees were on your payroll on 23=E2=80=8C September=E2=80=
=8C=C2=A02020 (i.e. notified to HMRC on an RTI submission on or before 23=
September) and were made redundant or stopped working for you afterwards=
, they can also qualify for the scheme if you re-employ them.</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">Neither you nor your employee needs to have previously used the=
CJRS. Further details on eligibility will be provided in the next few da=
ys.</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>
<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;">Ch=
eck if your employees are eligible for the scheme, based on the informati=
on above.</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;">Ag=
ree working hours with your employees, so they know if they are furloughe=
d fully or part-time during November.</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 the records that support the amount of CJRS grant you claim, in case H=
MRC need to check it. You can view, print or download copies of your prev=
iously submitted claims by logging onto your CJRS service on GOV=E2=80=8C=
.UK.=E2=80=8C=C2=A0</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"><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">The new Job Support Scheme, which was due to start on Sunday 1 =
November, has now been postponed.</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>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">Guidance and live webinars offering you more support on changes=
to CJRS, and how they impact you, are available to book online =E2=80=93=
go to GOV=E2=80=8C.UK and search 'help and support if your business is a=
ffected by coronavirus'. =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">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.UK. This will leave ou=
r phone lines and webchat service open for those who need them most. =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>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. Search 'scams' on GOV=E2=80=8C=E2=80=8C.=
UK for information on how to recognise genuine HMRC contact.=C2=A0You can=
also forward suspicious=C2=A0emails claiming to be=C2=A0from HMRC=C2=A0t=
o=C2=A0<a href=3D"mailto:phishing@hmrc.gov.uk" style=3D"color: #0000EE; t=
ext-decoration: underline; -ms-word-break: break-all; word-break: break-w=
ord; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><strong>p=
hishing@hmrc.gov.uk</strong></a>=C2=A0and texts to 6=E2=80=8C0599.=C2=A0=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">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=
ImJ1bGxldGluX2lkIjoiMjAyMDExMDIuMjk3NzYwMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.yPdtUVR-vmXdeI7MnCJt63nIukWuU7SlBeo3IuQVt24/s/=
565344755/br/87813209896-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=
mJ1bGxldGluX2lkIjoiMjAyMDExMDIuMjk3NzYwMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.CC1u8J0k1xUVvve393wPZ9LJ-Mfb8DENqd_FFS9Ynks/s/5=
65344755/br/87813209896-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>
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ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
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: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
e report it to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" =
rel=3D"noopener" style=3D"color: #FFFFFF; text-decoration: underline; -ms=
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oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVy=
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phens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search 'A=
void and report internet scams and phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
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0 0 10px;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDExMDIuMjk3NzYwMjEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
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I/s/565344755/br/87813209896-l" style=3D"color: #FFFFFF; text-decoration:=
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences</=
a>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDExMDIuMjk3NzYwMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.dz1gz5b1iO4aX76hlE14H7N5QcHkUWVdINz68AuFO1E/s/5=
65344755/br/87813209896-l" style=3D"color: #FFFFFF; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=
=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJ=
idWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoi=
MjAyMDExMDIuMjk3NzYwMjEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5L=
mNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.W8qsdQB7vk5PVt=
vA3xTIJ5DhPcZ51xYiTyoGYIIKNy0/s/565344755/br/87813209896-l" style=3D"colo=
r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
reak: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: non=
e;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc=
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