HEX

File: D:/hMailServer/Data/showfile.com/admin/B2/{B28FA1BE-9BA0-4285-9766-5313C7D69083}.eml
Date: Tue, 5 Oct 2021 18:48:34 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b017c51c939b7-7072f1eb-cc80-481b-840e-6dd8baefeee1-000000@eu-west-2.amazonses.com>
Subject: =?UTF-8?Q?Actions_for_you_=E2=80=93_submit_your_f?=
 =?UTF-8?Q?inal_Job_Retention_Scheme_claims?=
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC02_1633459678576399391&signature=3DE00B012A534095=
263AB553D40D3B7414=20

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COVID-19 Support

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Dear customer,

I=E2=80=99m writing to you with the latest information about the closure of=
 the Coronavirus Job Retention Scheme (CJRS) and the Statutory Sick Pay Reb=
ate scheme.=20

Now that the schemes have closed, you may want information on other support=
 that could be available for you and your business, including the Kickstart=
 and Help to Grow schemes. Search 'Plan for Jobs' on GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK for more details.

1. Submit your CJRS claims for September

2. Reporting coronavirus grants on your tax return

3. The end of the CJRS =E2=80=93 frequently asked questions

4. Final claims for the Statutory Sick Pay Rebate Scheme=20

5. Closure of extended appeal window due to coronavirus

6. A word about scams

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1. Submit your CJRS claims for September

The CJRS closed on 30 September. Thank you if you=E2=80=99ve submitted your=
 September furlough claims already. If you haven=E2=80=99t submitted them y=
et, you must do so by the final deadline of=20

Thursday=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8COctober

.

You can claim 60% of furloughed employees' usual wages for the hours not wo=
rked, up to a cap of =C2=A31,875 per month per employee. You'll need to con=
tribute 20% from your own funds so that your furloughed employees continue =
to be paid at least 80% of their usual wages in total, for the hours they d=
o not work (up to a cap of =C2=A32,500 a month).

What you need to do now

:=20

=E2=80=A2

work out how much you can claim, and the contribution you=E2=80=99ll need t=
o make, to reach 80% of usual wages, by searching 'Job Retention Scheme' on=
 GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK

=E2=80=A2

submit any claims for September, no later than=20

Thursday=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C14 October

=E2=80=A2

keep records supporting the grants you claim, in case we need to check them

=E2=80=A2

make sure you pay CJRS-related employee tax and National Insurance contribu=
tions to HMRC, and contact us if you're struggling to pay

=E2=80=A2

include grants in your Self Assessment return, if you usually file one (see=
 section 2)

=E2=80=A2

search 'Plan for Jobs' if you want to see other support that may be availab=
le to you.

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2. Reporting coronavirus grants on your tax return

Don=E2=80=99t forget that grants to support businesses and self-employed pe=
ople during the pandemic are taxable. If you=E2=80=99ve claimed CJRS grants=
, you need to include these as income on your tax return as well as some ot=
her COVID-19 grants you might have received. Depending on your business typ=
e you=E2=80=99ll need to report this as income on your corporation tax retu=
rn, your partnership return or the self-employment pages of your individual=
 tax return. To find out how to include a grant or payment on your tax retu=
rn, search 'reporting coronavirus grants and support' on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK.

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3. The end of the CJRS =E2=80=93 other UK Government support available

You can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=
=80=8C=E2=80=8C.UK by searching 'Job Retention Scheme'. Below are some answ=
ers to our most frequently asked questions: =20

What support is available for my employees if I=E2=80=99m unable to bring t=
hem back to work?=20

There=E2=80=99s UK Government support available for your employees through =
the JobHelp website, offering a range of support, training and advice, to h=
elp people find their next opportunity. This includes the Kickstart scheme =
and other Plan for Jobs support measures, along with advice on learning new=
 skills and finding out who=E2=80=99s recruiting. Search 'Plan for Jobs pro=
grammes' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK for more information.

Normal redundancy rules and protections apply to furloughed employees =E2=
=80=93 Search GOV.UK for 'Plan for Jobs programmes for employers' to find o=
ut how your business could benefit.

What support is available to help my business grow? =20

If you=E2=80=99re looking to grow your business, the UK Government Help to =
Grow scheme offers management and digital programmes to help you learn new =
skills and reach more customers. To register your interest, search 'Help to=
 Grow' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.=20

If you=E2=80=99re considering taking on new employees, there=E2=80=99s a ra=
nge of UK Government support available to help your business, including pla=
cements, apprenticeships and training opportunities. Search GOV=E2=80=8C=E2=
=80=8C=E2=80=8C.UK for 'Plan for Jobs programmes for employers' to find out=
 how your business could benefit. =20

=20

=20

4. Final claims for the Statutory Sick Pay Rebate Scheme

=20

=E2=80=8C=E2=80=8C

The Statutory Sick Pay Rebate Scheme closed on 30 September 2021 and you ha=
ve until

=E2=80=8C=E2=80=8C =E2=80=8C

31 December

=E2=80=8C=E2=80=8C =E2=80=8C

2021 to submit any final claims, or to amend claims you have already submit=
ted.=20

As a reminder, if you=E2=80=99re an employer with fewer than 250 employees =
and if you=E2=80=99ve paid Statutory Sick Pay (SSP) to employees for sickne=
ss absence or self-isolation that was coronavirus-related until 30 Septembe=
r, you could be eligible for support. You can make claims yourself, or spea=
k to your tax agent about making claims on your behalf. The repayment can c=
over up to two weeks of the applicable rate of SSP.=20

For more information on eligibility and how to make your final claims, sear=
ch 'check if you can claim back Statutory Sick Pay' on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK.=20

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5. Closure of extended appeal window due to coronavirus

In February 2020, HMRC introduced a three-month extended window to appeal a=
gainst tax decisions and penalties if the delay in making the appeal was du=
e to coronavirus. This ended on 30 September. For tax decisions and penalti=
es dated up to and including 30 September 2021, the extended window to appe=
al is still available. You should follow the normal process and times for a=
ppealing decisions dated from 1 October onwards. =20

We know that some customers are still feeling the impacts of coronavirus, a=
nd this may still be a reasonable excuse for not meeting their tax obligati=
ons on time in some cases. We will consider appeals and ask for evidence if=
 needed. For more information search 'disagree with a tax decision' on GOV=
=E2=80=8C=E2=80=8C=E2=80=8C.UK.=20

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6. A word about scams

We are urging customers to be careful if they are contacted out of the blue=
 by someone asking for money or personal information. We continue to see hi=
gh numbers of fraudsters calling, emailing or texting customers claiming to=
 be from HMRC.

If in doubt, we advise you not to reply directly to anything suspicious, bu=
t to contact HMRC straight away and search GOV=E2=80=8C=E2=80=8C=E2=80=8C.U=
K for 'HMRC scams'.

The National Cyber Security Centre has a helpful guide on how to stay secur=
e online and protect yourself or your business against cyber crime, which y=
ou can find by searching 'Cyber Aware'.

Yours faithfully

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

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https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC=E2=80=99s help and support email service

To make changes to your topic subscriptions or to unsubscribe please go to =
https://www.public-inf.co.uk/ .

Please note, by unsubscribing from this service you may continue to receive=
 emails from other HMRC services.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
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<td width=3D"100%" style=3D"line-height: 100px; font-size: 100px !important=
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lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">COVID-19 Support</span>
</td>
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<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
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>
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<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 6px;">
 <span style=3D"font-size: 15px; color: #000000;">Dear customer,</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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</tbody>
</table>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">I=
=E2=80=99m writing to you with the latest information about the closure of =
the Coronavirus Job Retention Scheme (CJRS) and the Statutory Sick Pay Reba=
te scheme.&nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">No=
w that the schemes have closed, you may want information on other support t=
hat could be available for you and your business, including the Kickstart a=
nd Help to Grow schemes. Search 'Plan for Jobs' on GOV=E2=80=8C=E2=80=8C=E2=
=80=8C.UK for more details.<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>1. Submit your CJRS claims for September</strong><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>2. Reporting coronavirus grants on your tax return</strong><br></span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>3. The end of the CJRS =E2=80=93 frequently asked questions</strong><=
br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>4. Final claims for the Statutory Sick Pay Rebate Scheme&nbsp;</stron=
g><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>5. Closure of extended appeal window due to coronavirus</strong><br><=
/span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; padding-left: 24px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>6. A word about scams</strong><br></span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">1. Submit your CJRS claims for September</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e CJRS closed on 30 September. Thank you if you=E2=80=99ve submitted your S=
eptember furlough claims already. If you haven=E2=80=99t submitted them yet=
, you must do so by the final deadline of <strong>Thursday=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8COctober</stron=
g>.<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u can claim 60% of furloughed employees' usual wages for the hours not work=
ed, up to a cap of =C2=A31,875 per month per employee. You'll need to contr=
ibute 20% from your own funds so that your furloughed employees continue to=
 be paid at least 80% of their usual wages in total, for the hours they do =
not work (up to a cap of =C2=A32,500 a month).</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>What you need to do now</strong>:&nbsp;<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 6px =
0px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">wor=
k out how much you can claim, and the contribution you=E2=80=99ll need to m=
ake, to reach 80% of usual wages, by searching 'Job Retention Scheme' on GO=
V=E2=80=8C=E2=80=8C=E2=80=8C.UK</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">sub=
mit any claims for September, no later than <strong>Thursday=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8C14 October</strong></span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">kee=
p records supporting the grants you claim, in case we need to check them</s=
pan>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">mak=
e sure you pay CJRS-related employee tax and National Insurance contributio=
ns to HMRC, and contact us if you're struggling to pay</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">inc=
lude grants in your Self Assessment return, if you usually file one (see se=
ction 2)</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">sea=
rch 'Plan for Jobs' if you want to see other support that may be available =
to you.</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">2. Reporting coronavirus grants on your tax return</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Do=
n=E2=80=99t forget that grants to support businesses and self-employed peop=
le during the pandemic are taxable. If you=E2=80=99ve claimed CJRS grants, =
you need to include these as income on your tax return as well as some othe=
r COVID-19 grants you might have received. Depending on your business type =
you=E2=80=99ll need to report this as income on your corporation tax return=
, your partnership return or the self-employment pages of your individual t=
ax return. To find out how to include a grant or payment on your tax return=
, search 'reporting coronavirus grants and support' on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK.</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;"><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left=
;">3. The end of the CJRS =E2=80=93 other UK Government support available</=
span></span></strong><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=80=
=8C=E2=80=8C.UK by searching 'Job Retention Scheme'. Below are some answers=
 to our most frequently asked questions: &nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">What support is available for my employees if I=E2=80=99m unable to b=
ring them back to work?&nbsp;</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
ere=E2=80=99s UK Government support available for your employees through th=
e JobHelp website, offering a range of support, training and advice, to hel=
p people find their next opportunity. This includes the Kickstart scheme an=
d other Plan for Jobs support measures, along with advice on learning new s=
kills and finding out who=E2=80=99s recruiting. Search 'Plan for Jobs progr=
ammes' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK for more information.<br></span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">No=
rmal redundancy rules and protections apply to furloughed employees =E2=80=
=93 Search GOV.UK for 'Plan for Jobs programmes for employers' to find out =
how your business could benefit.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">What support is available to help my business grow? &nbsp;</span></st=
rong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99re looking to grow your business, the UK Government Help to Gr=
ow scheme offers management and digital programmes to help you learn new sk=
ills and reach more customers. To register your interest, search 'Help to G=
row' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.&nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99re considering taking on new employees, there=E2=80=99s a rang=
e of UK Government support available to help your business, including place=
ments, apprenticeships and training opportunities. Search GOV=E2=80=8C=E2=
=80=8C=E2=80=8C.UK for 'Plan for Jobs programmes for employers'&nbsp;to fin=
d out how your business could benefit. &nbsp;</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>4. Final claims for the Statutory Sick Pay Rebate Scheme</strong>&nbs=
p;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan>=E2=80=8C=E2=80=8C</span>The Statutory Sick Pay Rebate Scheme closed on=
 30 September 2021 and you have until<span>=E2=80=8C=E2=80=8C =E2=80=8C</sp=
an>31 December<span>=E2=80=8C=E2=80=8C =E2=80=8C</span>2021 to submit any f=
inal claims, or to amend claims you have already submitted.&nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">As=
 a reminder, if you=E2=80=99re an employer with fewer than 250 employees an=
d if you=E2=80=99ve paid Statutory Sick Pay (SSP) to employees for sickness=
 absence or self-isolation that was coronavirus-related until 30 September,=
 you could be eligible for support. You can make claims yourself, or speak =
to your tax agent about making claims on your behalf. The repayment can cov=
er up to two weeks of the applicable rate of SSP.&nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r more information on eligibility and how to make your final claims, search=
 'check if you can claim back Statutory Sick Pay' on GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK.&nbsp;</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">5. Closure of extended appeal window due to coronavirus</span></stron=
g>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">In=
 February 2020, HMRC introduced a three-month extended window to appeal aga=
inst tax decisions and penalties if the delay in making the appeal was due =
to coronavirus. This ended on 30 September. For tax decisions and penalties=
 dated up to and including 30 September 2021, the extended window to appeal=
 is still available. You should follow the normal process and times for app=
ealing decisions dated from 1 October onwards. &nbsp;</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 know that some customers are still feeling the impacts of coronavirus, and=
 this may still be a reasonable excuse for not meeting their tax obligation=
s on time in some cases. We will consider appeals and ask for evidence if n=
eeded. For more information search 'disagree with a tax decision' on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C.UK.&nbsp;</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">6. A word about scams</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 are urging customers to be careful if they are contacted out of the blue b=
y someone asking for money or personal information. We continue to see high=
 numbers of fraudsters calling, emailing or texting customers claiming to b=
e from HMRC.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 in doubt, we advise you not to reply directly to anything suspicious, but =
to contact HMRC straight away and search GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK =
for 'HMRC scams'.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e National Cyber Security Centre has a helpful guide on how to stay secure =
online and protect yourself or your business against cyber crime, which you=
 can find by searching 'Cyber Aware'.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully</span>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"29%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1629879711781/j-har=
ra-signature_original_16334274530389.jpg" alt=3D"" border=3D"0" width=3D"16=
3.6" height=3D"77" style=3D"display: block; border: none; text-decoration: =
none; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"5z=
0euih2i29">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"221" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.imicampaign.eu/assets/image/1629879711781/j-harra-signature_o=
riginal_16334274530389.jpg" alt=3D"">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ji=
m Harra<br>Chief Executive and First Permanent Secretary =E2=80=93 HMRC<br>=
</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
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</td>
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</table>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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&nbsp;
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730552&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
833780901.png" style=3D"display:block; border:none; text-decoration:none;" =
width=3D"70" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"z83ptxe4hp" c=
lass=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730552&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/hm=
rc-twitter_original_16305833780901.png" alt=3D"Twitter"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730548&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
4660904.png" style=3D"display:block; border:none; text-decoration:none;" wi=
dth=3D"70" height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"5w5t8469r7t" =
class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730548&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-govuk_original_16305834660904.png" alt=3D"Instagram"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730555&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
837841089.png" style=3D"display:block; border:none; text-decoration:none;" =
width=3D"70" height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"8ohv65b02e4" =
class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730555&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-youtube_original_16305837841089.png" alt=3D"Youtube"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730549&amp;tid=3DCC02_16334596785763993=
91&amp;signature=3DE00B012A534095263AB553D40D3B7414"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrcforum_original_16305833=
531085.png" style=3D"display:block; border:none; text-decoration:none;" wid=
th=3D"70" height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"y9wmf0b6cnk" cl=
ass=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16334557730549&amp;tid=3DCC02_16334596785763993=
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