File: D:/hMailServer/Data/showfile.com/admin/BE/{BEF2ABC3-B145-4083-A313-215B4194BB4C}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer087144.service.govdelivery.com (mailer087144.service.govdelivery.com [69.5.87.144])
by mail.itpartnership.com with ESMTP
; Tue, 21 Jul 2020 17:22:56 +0100
Received: from prod-smailer-eds4-2.as.gdi ([10.43.0.37])
by mailer087144.service.govdelivery.com (-); Tue, 21 Jul 2020 16:22:52 +0000
X-VirtualServer: VSG001, mailer087144.service.govdelivery.com, 172.25.30.144
X-VirtualServerGroup: VSG001
X-MailingID: 16877586::20200721.24673531::1001::MDB-PRD-BUL-20200721.24673531::vince@showfile.com::181325_0_0
X-SMHeaderMap: mid="X-MailingID"
X-Destination-ID: vince@showfile.com
X-SMFBL: dmluY2VAc2hvd2ZpbGUuY29t
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
d=advice.hmrc.gov.uk; s=15q1; i=@advice.hmrc.gov.uk; h=Content-Transfer-Encoding:
Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version:
Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=fw67
YYcKoTJm0RrE595u+Th7o+x3waXQXqx+Gr5zAZg=; b=GEOLdSV2e7Ekmscez+Mw
ZT2g/JlMjAI45G3FhMbsBmJVVHbJwr3XOU5Oz0ZmObmsLCWQ+cW91O2a3bwLCEe7
P3WlI4K+RC+YFc8WcLkV4uGmcqrL3SNx5Nrrl/rNv2OwCWhHK8EWdhkIHjAAUyNv
x3Pn5rxzRPRPAW0Zcs19GmDgLatQzJJPdRgTQ5J7TPqj3N8EBdGG9n+HpOeXf3C2
hRQDvazpp15mcYN+vfXRryGuyns9531GmWMIPqaDOGHPhTLRMLzot2LhVr8n+ZYc
vTTQLi/eMFw236d0Nla9UUIPOe8PiuEjHaGck7OsJSPC2oVvTwmMWlAwbNj5zM+B
cw==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_751_6406_24693403.7CCBB719"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+i1HCz2Lj1WASeYeo11QTHO85gQie2WB8AhSA9ScTxcZNptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16877586.181325@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJKEC0VJJ1785RJJJ::vince@showfile.com::vince@showfile.com
Subject: =?US-ASCII?Q?Are_you_ready_for_changes_to_the_?= =?US-ASCII?Q?Coronavirus_Job_Retention_Scheme=3F?=
Date: Tue, 21 Jul 2020 16:22:48 +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>
------=_NextPart_751_6406_24693403.7CCBB719
Content-Type: text/plain;
charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/295fa14 ]
=20
h m revenue and customs =20
COVID-19 Support
=20
=20
=20
=20
=20
Dearcustomer,
Do you want to find out more about changes to the Coronavirus Job Retenti=
on Scheme and how flexible furloughing can support your business? Join ou=
r live webinar, *Extension to the Coronavirus Job Retention Scheme and fl=
exible furloughing*,for the latest information, including:
* an overview of changes to the scheme, including how you can now bring=
previously furloughed employees back to work to suit the needs of your b=
usiness=20
* an introduction to flexible furloughing and how it works=20
* examples of how to work out the wages of flexibly furloughed employee=
s=20
* information on key dates and claims periods=20
* an overview of upcoming changes to the scheme in August, September an=
d October as the level of the grant is slowly reduced and employers will =
be asked to contribute towards the cost of furloughed employees wages.=20=
If you would like to join, please*choose a date and time* [ https://atten=
dee.gotowebinar.com/rt/8528021499696163331?source=3DJuly-HMRC-DCS-Supp-Em=
p-3 ].
We've also added more dates for the live webinar which explains how to us=
e the *Coronavirus (COVID-19) Statutory Sick Pay Rebate Scheme*,and gives=
you the latest information on:
* who can claim=20
* who you can claim for=20
* how to make a claim=20
* what you may be entitled to.=20
If you would like to join, please*choose a date and time [ https://attend=
ee.gotowebinar.com/rt/3667545685723120643?source=3DJuly-HMRC-DCS-Supp-Emp=
-3 ]*.
We update our webinars regularly to reflect the latest government guidanc=
e and keep you fully informed of changes as they develop.
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&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/295fa14 ]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/ ]
=0A
------=_NextPart_751_6406_24693403.7CCBB719
Content-Type: text/html;
charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=
<head>
<title> Are you ready for changes to the Coronavirus Job Retention Sch=
eme?
</title>
<meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}
/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }
/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}
table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }
@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=
.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>
</head>
<body style=3D"line-height: 1.4;margin:0;padding:0;width: 100% !important=
;">
<!--[if (gte mso 9)|(IE)]>
<table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top">=
</a></td></tr></table>
<![endif]-->
<a name=3D"gd_top" id=3D"gd_top"></a>
=20
=20
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D=
"border-collapse: collapse;">
<tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=
=20
<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->
<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">
<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse=
;" cellpadding=3D"0" cellspacing=3D"0">
<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
0;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yOTVmYTE0In0.n=
cbXghZQfJAfGt9a-EUYKrWRZCFyD3krXSiWDgCJAyI/s/565344755/br/81299638938-l" =
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-all=
; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyph=
ens: none;">View in browser</a></p>
</td>
</tr>
<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" style=3D"background-color: #FFF=
; border-collapse: collapse;">
<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Back=
ground" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">COVID-19 Support</h1>
</td>
</tr>
</table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
=3D"Main Body" style=3D"padding: 20px 20px 0px;">
<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">Dear=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">Do you want to find out more about changes to the Coronavirus J=
ob Retention Scheme and how flexible furloughing can support your busines=
s? Join our live webinar, <strong>Extension to the Coronavirus Job Retent=
ion Scheme and flexible furloughing</strong>,=A0for the latest informatio=
n, including:</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;">an=
overview of changes to the scheme, including how you can now bring previ=
ously furloughed employees back to work to suit the needs of your busines=
s</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;">an=
introduction to flexible furloughing and how it works</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;">ex=
amples of how to work out the wages of flexibly furloughed employees</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;">in=
formation on key dates and claims periods</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;">an=
overview of upcoming changes to the scheme in August, September and Octo=
ber as the level of the grant is slowly reduced and employers will be ask=
ed to contribute towards the cost of furloughed employees=92 wages.</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">If you would like to join, please=A0<a href=3D"https://links.ad=
vice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsI=
nVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cm=
wiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9ydC84NTI4MDIxNDk5Njk2MTY=
zMzMxP3NvdXJjZT1KdWx5LUhNUkMtRENTLVN1cHAtRW1wLTMifQ.mkggt1u9L8ibTTa68qcV0=
1kOTNfSgODwADK_25-A-xE/s/565344755/br/81299638938-l" target=3D"_blank" re=
l=3D"noopener" style=3D"color: #0000EE; text-decoration: underline; -ms-w=
ord-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz=
-hyphens: none; hyphens: none;"><strong>choose a date and time</strong></=
a>.</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">We've also added more dates for the live webinar which explains=
how to use the <strong>Coronavirus (COVID-19) Statutory Sick Pay Rebate =
Scheme</strong>,=A0and gives you the latest information on:</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;">wh=
o can claim</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=
o you can claim for</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;">ho=
w to make a claim</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=
at you may be entitled to.</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">If you would like to join, please=A0<strong><a href=3D"https://=
links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkI=
joxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1Mz=
EiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9ydC8zNjY3NTQ1Njg=
1NzIzMTIwNjQzP3NvdXJjZT1KdWx5LUhNUkMtRENTLVN1cHAtRW1wLTMifQ.QPXVrt16jNzFA=
t14XMKnPAHuLZBesN0gtUqNEQ8eaXs/s/565344755/br/81299638938-l" target=3D"_b=
lank" rel=3D"noopener" style=3D"color: #0000EE; text-decoration: underlin=
e; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: no=
ne; -moz-hyphens: none; hyphens: none;">choose a date and time</a></stron=
g>.</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">We update our webinars regularly to reflect the latest governme=
nt guidance and keep you fully informed of changes as they develop.</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 =96 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.oXf-vdbpwpok_IPlWW8Su9-yoSGpUjJzVYpX0lGvzOo/s/=
565344755/br/81299638938-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.ndhXFNwRhqHLOxpuxV6MQkfvq10V-g78CsWimrMvD-Q/s/5=
65344755/br/81299638938-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 =96 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<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"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.kpbsX3siym2SVDAI2wbz2W8RzErhED4pmWfPo=
Hmf9n4/s/565344755/br/81299638938-l" target=3D"_blank" rel=3D"noopener no=
referrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"http=
s://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/190=
8767/icon-youtube-original_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"youtube=
" width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov=
.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMj=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczo=
vL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.5dFbjE6RskjwAboj8V7wGycyoFlZGHrwXbUHTXh=
17dA/s/565344755/br/81299638938-l" target=3D"_blank" rel=3D"noopener nore=
ferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-bre=
ak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphen=
s: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"https:=
//content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/19087=
68/hmrc-twitter-original_original.png" style=3D"width: 95px; height: auto=
!important; max-height: auto !important; border: none;" alt=3D"twitter" =
width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.u=
k/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpj=
bGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL=
3d3dy5nb3YudWsvIn0.vSkXLBKn-FUooDEb0NKEAtUopCX3YXH8vJFkNUQ1v8I/s/56534475=
5/br/81299638938-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D=
"color: #0000EE; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;"><img class=3D"govd_template_image" src=3D"https://content.govdel=
ivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-or=
iginal_original.png" style=3D"width: 95px; height: auto !important; max-h=
eight: auto !important; border: none;" alt=3D"visit gov dot u k" width=3D=
"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL2NvbnRlb=
nQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yOTVmYTE0In=
0._eW27LzHjKCaUGPNGTE5dpTUEFQepBY4vZEdPhbBnZ0/s/565344755/br/81299638938-=
l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE;=
text-decoration: underline; -ms-word-break: break-all; word-break: break=
-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img cl=
ass=3D"govd_template_image" src=3D"https://content.govdelivery.com/attach=
ments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_original.=
png" style=3D"width: 95px; height: auto !important; max-height: auto !imp=
ortant; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><a hr=
ef=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXR=
pbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3=
MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.kzj-=
WlqVAaxl1kuCveHCdSu9ec2NJoouFqWwTaqax5M/s/565344755/br/81299638938-l" tar=
get=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; text-=
decoration: underline; -ms-word-break: break-all; word-break: break-word;=
-webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img class=3D=
"govd_template_image" src=3D"https://content.govdelivery.com/attachments/=
fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=3D"w=
idth: 95px; height: auto !important; max-height: auto !important; border:=
none;" alt=3D"HMRC Forum" width=3D"95" height=3D"84"></a>
</td>
</tr>
=20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">
</td>
</tr>
=20
</table>
</td>
</tr>
<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">
<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->
<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #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=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.cNRReyqKSwpUA8nd7UWYGDlWDGvuni5f_zLerudxvU=
o/s/565344755/br/81299638938-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;">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=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
0 0 10px;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.RmIbE4J0xje2XHZxfp_wC9ZyS1QrcKbUMHSJ9vXPvO=
U/s/565344755/br/81299638938-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>=A0 |=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29=
udGFjdC1obXJjIn0.ZXnSuqJiRa0FjwbJ8oK1yWSbQ9S3tniuqjqH-jWzxHE/s/565344755/=
br/81299638938-l" style=3D"color: #FFFFFF; text-decoration: underline; -m=
s-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -=
moz-hyphens: none; hyphens: none;">Contact Us</a>=A0 |=A0=A0<a href=3D"ht=
tps://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5=
rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2=
NzM1MzEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY=
2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.Vz_wqwiuaD02vOwCUn4YXZqDtIH8_y=
i-O5FROaz-k9A/s/565344755/br/81299638938-l" style=3D"color: #FFFFFF; text=
-decoration: underline; -ms-word-break: break-all; word-break: break-word=
; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Help</a>=A0=A0=
|=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9=
.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24i=
LCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwN=
zIxLjI0NjczNTMxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY2=
91bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.JKZ9H9K=
4VK2lFLyikI59V3qoqtfBh2dM3hTgP4V9psQ/s/565344755/br/81299638938-l?verific=
ation=3D5.a39fd195ee642e8b5d35806ef443d017&destination=3Dvince%40showfile=
.com" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break=
: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens:=
none; hyphens: none;">Unsubscribe</a></p>
<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">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->
<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">
<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Support</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">For more information and support from HMRC ple=
ase visit our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.OwnghdmdUeaI6LqupMEx9U9pwUqs19PfSVhyLKvnBkM/s/565344755/br/81299=
638938-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table>
</td>
</tr>
</table>
</div>
<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->
</td>
</tr>
</table></td></tr></table>
=20
<div id=3D"mail_footer">
</div>
<div id=3D"tagline">
<hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D=
"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" width=3D=
"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA3MjEuMjQ2NzM1MzEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.qxWeWzoWzo0gthiDjM_uJgTHG0QQ=
31-_OxYLWet0FVM/s/565344755/br/81299638938-l" target=3D"_blank"><img src=3D=
"https://content.govdelivery.com/images/govd-logo-dark.png" border=3D"0" =
alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>
</div>
<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD04MTI5OTYzODkzOC1sJnN1YnNjcmliZXJpZD01NjUzNDQ3NTUmbXNpZ=
D0mYXVpZD0mbWFpbGluZ2lkPTIwMjAwNzIxLjI0NjczNTMxJm1lc3NhZ2VpZD1NREItUFJELU=
JVTC0yMDIwMDcyMS4yNDY3MzUzMSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0=
xNjg3NzU4NiZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2Zp=
bGUuY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1=
" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_751_6406_24693403.7CCBB719--