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Subject: =?US-ASCII?Q?The_coronavirus_Statutory_Sick_Pay_Rebate_Scheme_is_now_live?=
Date: Tue, 26 May 2020 10:38:41 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


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Claim back Statutory Sick Pay paid to employees due to coronavirus =20

=20

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/28d48a0 ]

=20

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

Dearcustomer,

Im writing to let you know that the coronavirus Statutory Sick Pay Rebate=
 Scheme is now live on GOV.UK.

If youre an employer with fewer than 250 employees, you can now claim for=
 coronavirus-related Statutory Sick Pay (SSP). If you have a tax agent, t=
hey can also make claims on your behalf.

To make a claim now, please visit GOV.UK and search '*Check if you can cl=
aim back Statutory Sick Pay paid to employees due to coronavirus (COVID-1=
9)*'.

*Which employers can use the scheme?*

Youre eligible to use the scheme if you meet all of the following criteri=
a:


  * youre claiming for an employee whos eligible for sick pay due to coro=
navirus=20
  * you had a PAYE payroll scheme in operation before 28 February 2020=20=

  * you had fewer than 250 employees across all PAYE schemes on 28 Februa=
ry 2020=20
  * youre eligible to receive state aid under the EU Commission Temporary=
 Framework more information about this can be found on GOV.UK (please use=
 the search term above).=20

*Which employees are entitled to SSP?*

The repayment will cover up to two weeks of the applicable rate of SSP, a=
nd is payable if a current or former employee was unable to work on or af=
ter 13 March 2020 and entitled to SSP, because they either:


  * had or have coronavirus=20
  * could not or cannot work because they were/are self-isolating at home=
=20
  * were/are shielding in line with public health guidance.=20

*Which records should employers keep?*

You must keep records of SSP that youve paid and want to claim back from =
HMRC.

You must keep the following records for 3 years after the date you receiv=
e the payment for your claim:


  * the dates the employee was off sick=20
  * which of those dates were qualifying days=20
  * the reason they said they were off work  if they had symptoms, someon=
e they lived with had symptoms or they were shielding=20
  * the employees National Insurance number.=20

You can choose how you keep records of your employees sickness absence. H=
MRC may need to see these records if theres a dispute over payment of SSP=
.

*What if I cant find the information I need?*

Please only call us if you cannot find the support you need on our GOV.UK=
 advice pages or through our *webchat *service  this will leave our lines=
 open for those who need our help most.

You can find out more about this coronavirus support measure and others s=
uch as HMRCs Job Retention Scheme, by signing up to one of our webinars. =
For more information please visit GOV.UK and search for '*Help and suppor=
t if your business is affected by coronavirus (COVID-19)*'.

*A word about scams*

Stay vigilant about scams which may mimic government messages as a way of=
 appearing authentic and unthreatening. Search 'scams' on GOV.UK for info=
rmation on how torecognise genuine HMRC contact. You can also forward sus=
picious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts=
 to 60599.

Yours sincerely

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/28d48a0 ]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
=20
=20
=20
________________________________________________________________________

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 let you know that the coronavirus Statut=
ory Sick Pay Rebate Scheme is now live 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">If you=E2=80=99re an employer with fewer than 250 employees, yo=
u can now claim for coronavirus-related Statutory Sick Pay (SSP). If you =
have a tax agent, they can also make claims 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">To make a claim now, please visit GOV=E2=80=8C.UK and search '<=
strong>Check if you can claim back Statutory Sick Pay paid to employees d=
ue to coronavirus (COVID-19)</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>Which employers can use the 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">You=E2=80=99re eligible to use the scheme if you meet all of th=
e following criteria:</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=E2=80=99re claiming for an employee who=E2=80=99s eligible for sick pay=
 due to coronavirus</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 had a PAYE payroll scheme in operation before 28 February 2020</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 had fewer than 250 employees across all PAYE schemes on 28 February 202=
0</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=E2=80=99re eligible to receive state aid under the EU Commission Tempor=
ary Framework=C2=A0=E2=80=93 more information about this can be found on =
GOV=E2=80=8C.UK (please use the search term above).</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>Which employees are entitled to SSP?</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 repayment will cover up to two weeks of the applicable rate=
 of SSP, and is payable if a current or former employee was unable to wor=
k on or after 13 March 2020 and entitled to SSP, because they either:</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;">ha=
d or have coronavirus</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;">co=
uld not or cannot work because they were/are self-isolating at home</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;">we=
re/are shielding in line with public health guidance.</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>Which records should employers keep?</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 must keep records of SSP that you=E2=80=99ve paid and want =
to claim back from HMRC.</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 must keep the following records for 3 years after the date =
you receive the payment for your claim:</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=
e dates the employee was off sick</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;">wh=
ich of those dates were qualifying days</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=
e reason they said they were off work =E2=80=93 if they had symptoms, som=
eone they lived with had symptoms or they were shielding</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=
e employee=E2=80=99s National Insurance number.</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">You can choose how you keep records of your employees=E2=80=99 =
sickness absence. HMRC may need to see these records if there=E2=80=99s a=
 dispute over payment of SSP.</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 if I can=E2=80=99t find the information I need?</s=
trong></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 only call us if you cannot find the support you need on =
our GOV=E2=80=8C.UK advice pages or through our <strong>webchat </strong>=
service =E2=80=93 this will leave our lines open for those who need our h=
elp 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">You can find out more about this coronavirus support measure an=
d others such as HMRC=E2=80=99s Job Retention Scheme, by signing up to on=
e of our webinars. For more information please visit GOV=E2=80=8C.UK and =
search for '<strong>Help and support if your business is affected by coro=
navirus (COVID-19)</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>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: 15px 0;" align=
=3D"left">Stay vigilant about scams which may mimic government messages a=
s a way of appearing authentic and unthreatening. Search 'scams' on GOV=E2=
=80=8C.UK for information on how to=C2=A0recognise genuine HMRC contact. =
You can also forward suspicious emails claiming to be from HMRC to phishi=
ng@hmrc.gov.uk and 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">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and Permanent Secretary =E2=80=93=
 HMRC</p>
</td>
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<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
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0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
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<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
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<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=
ImJ1bGxldGluX2lkIjoiMjAyMDA1MjYuMjE5ODczOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.lTQBDAj_ekMxDmXwOUhk_PrqjiwsyZ8O1AhAMKZdm5I/br=
/79054064452-l" style=3D"color: #0000EE; text-decoration: underline; -ms-=
word-break: break-all; word-break: break-word; -webkit-hyphens: none; -mo=
z-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=
mJ1bGxldGluX2lkIjoiMjAyMDA1MjYuMjE5ODczOTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.EdgDU8ZirNauC27DND5w4Vi4684aj5BlKSWlhgJytOw/br/=
79054064452-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE=
; text-decoration: underline; -ms-word-break: break-all; word-break: brea=
k-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK=
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e; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://l=
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r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
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