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Subject: =?US-ASCII?Q?Further_information_available_on_the_Job_Support_Scheme?=
Date: Fri, 23 Oct 2020 13:13:27 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2a742ad ]

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

Were writing tolet you knowthat we have published further information on =
the Job Support Scheme  including how you can check if youre eligible and=
 when you can make your first claim. You can find this on GOV.UK by searc=
hing 'Job Support Scheme'.

*Job Support Scheme *

The Job Support Scheme (JSS) will open on 1 November and run for six mont=
hs, until 30 April 2021. The government has said it will review the terms=
 of the scheme in January 2021. There are two variations to JSS  JSS Open=
 and JSS Closed.

The UK government announced yesterday it will significantly increase the =
generosity and reach of its winter support schemes to ensure livelihoods =
and jobs across the UK continue to be protected in the difficult months t=
o come, supporting jobs and helping to contain the virus.

In recognition of the challenging times ahead, the Chancellor said he wou=
ld be increasing support through the existing Job Support and self-employ=
ed schemes.

JSS Open will provide support to businesses that are open where employees=
 are working shorter hours due to reduced demand. Your employees will nee=
d to work at least 20% of their usual hours. You will continue to pay emp=
loyees for the hours they work, and the UK government will pay a contribu=
tion of 61.67% of the usual pay for hours not worked, up to a maximum of =
1,541.75 per month. You will pay 5% of the usual pay for hours not worked=
, up to a maximum of 125 per month, and can top this up further if you ch=
oose. This means employees should receive at least two thirds of their us=
ual pay for hours not worked.

The caps are reduced according to the proportion of hours not worked. Fur=
ther guidance on this will be available on GOV.UK shortly.

You will need to cover all employer National Insurance and pension contri=
butions.

JSS Closed will provide support to businesses whose premises are legally =
required to close as a direct result of coronavirus restrictions set by o=
ne of the four governments of the UK. This includes premises restricted t=
o delivery or collection-only services from their premises, and those res=
tricted to providing food and/or drinks outdoors.

For JSS Closed, the UK government will fund two thirds of employees' usua=
l wages for time not worked, up to a maximum of 2,083.33 per month. You w=
ill not be required to contribute, but you can top up the governments con=
tribution if you choose to. You will still need to cover all employer Nat=
ional Insurance and pension contributions.

Youll be able to make your first JSS claim in arrears from 8 December, fo=
r pay periods ending and paid in November. Well let you know more about h=
ow to make a claim by the end of this month.

Your employees will be able to check if you have made a Job Support Schem=
e claim on their behalf through their online Personal Tax Account. Employ=
ees can set up a Personal Tax Account on GOV.UK, by searching 'Personal T=
ax Account: sign in or set up'.

*Job Retention Bonus (JRB)*

Youll be able to claim a one-off payment of 1,000for every eligible emplo=
yee you furloughed and claimed for through the Coronavirus Job Retention =
Scheme (CJRS), kept continuously employed untilat least31 January 2021 an=
d who meets the other eligibility criteria. You do not have to pay this m=
oney to your employee.

You will be able to claim the bonus between 15 February and 31 March. To =
do this you must have submitted PAYE information for the period up to 5 F=
ebruary 2021 on time.

Further information on eligibility and when you can claim can be found on=
 GOV.UK by searching 'Job Retention Bonus Guidance' and further guidance =
on the claim process will be published by the end of January 2021.

*Coronavirus Job Retention Scheme  closes on 31 October*

*Please note that this scheme closes on 31 October and you will need to m=
ake any final claims on or before 30 November. You** will not be able to =
submit or add to any claims after 30 **November*.

*From 1 October*, the UK government has paid employers *60%*of usual wage=
s up to acap of 1,875 per monthfor the hours furloughed employees do not =
work.

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

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

Youll also continue to pay employer National Insurance and pension contri=
butionsfrom your own funds.

You must keep the records that support the amount of CJRS grant you have =
claimed in case HMRC needs to check it. You can now view, print or downlo=
ad copies of your previously submitted claims by logging onto your CJRS s=
ervice on GOV.UK.

*Claimed too much in error?*

Its important that you check each claim is accurate before submitting it,=
 and we would also recommend checking previous claims and repaying any am=
ount over-claimed, so you will not have to pay interest and penalties if =
we subsequently discover you have claimed too much.

If you have claimed too much CJRS grant and have not already repaid it, y=
ou must notify us and repay the money by the latest of whichever date app=
lies below:


  * 90 days from receiving the CJRS money youre not entitled to=20
  * 90 days from the point circumstances changed so that you were no long=
er entitled to keep the CJRS grant.=20

If you do not do this, you may have to pay interest and a penalty as well=
 as repaying the excess CJRS grant. For more information on interest sear=
ch 'Interest rates for late and early payments' on GOV.UK.

*How to let us know if you have claimed too much*

You can let us know as part of your next online claim without needing to =
call us. If you claimed too much but do not plan to submit further claims=
, you can let us know and make a repayment online through our card paymen=
t service or by bank transfer  go to 'Pay Coronavirus Job Retention Schem=
e grants back' on GOV.UK.

*Further support *

Guidance and live webinars offering you more support on changes to CJRS, =
JSS and JRB, and how they impact you, are available to book online  go to=
GOV.UKand search 'help and support if your business is affected by corona=
virus'.

Ourphone lines and webchatremain very busy, so the quickest way to find t=
he support you need is onGOV.UK. This will leave our phone lines and webc=
hat service open for those who need them most.

*Protect yourself from scams*

Stay vigilant about scams which may mimic government messages as a way of=
 appearing authentic. Search 'scams' on GOV.UK for information on how to =
recognise genuine HMRC contact.You can also forward suspiciousemails clai=
ming to be from HMRC to*phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk> and =
texts to 60599.

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

Yours faithfully

jharra

Jim Harra

Chief Executive and Permanent Secretary  HMRC

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*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 ]*

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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/2a742ad ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
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Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
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/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
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Please feel free to use this information and pass it on.

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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 ].

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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We=E2=80=99re writing to=C2=A0let you know=C2=A0that we have pu=
blished further information on the Job Support Scheme =E2=80=93 including=
 how you can check if you=E2=80=99re eligible and when you can make your =
first claim. You can find this on GOV<span class=3D"TextRun Highlight  BC=
X0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-hei=
ght: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"lin=
e-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span></span>.UK by =
searching 'Job Support Scheme'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Job Support Scheme </strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The Job Support Scheme (JSS) will open on 1<span class=3D"TextR=
un Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" s=
tyle=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW2571337=
95" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</sp=
an></span>November and run for six months, until 30<span class=3D"TextRun=
 Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" sty=
le=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW257133795=
" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span=
></span>April 2021. The government has said it will review the terms of t=
he scheme in January 2021. There are two variations to JSS =E2=80=93 JSS =
Open and JSS Closed.</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 UK government announced yesterday it will significantly inc=
rease the generosity and reach of its winter support schemes to ensure li=
velihoods and jobs across the UK continue to be protected in the difficul=
t months to come, supporting jobs and helping to contain the virus.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">In recognition of the challenging times ahead, the Chancellor s=
aid he would be increasing support through the existing Job Support and s=
elf-employed schemes.</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">JSS Open will provide support to businesses that are open where=
 employees are working shorter hours due to reduced demand. Your employee=
s will need to work at least 20% of their usual hours. You will continue =
to pay employees for the hours they work, and the UK government will pay =
a contribution of 61.67% of the usual pay for hours not worked, up to a m=
aximum of =C2=A31,541.75 per month. You will pay 5% of the usual pay for =
hours not worked, up to a maximum of =C2=A3125 per month, and can top thi=
s up further if you choose. This means employees should receive at least =
two thirds of their usual pay for hours not worked.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The caps are reduced according to the proportion of hours not w=
orked. Further guidance on this will be available on GOV<span class=3D"Te=
xtRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none=
" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW2571=
33795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</=
span></span>.UK shortly.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You will need to cover all employer National Insurance and pens=
ion contributions.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">JSS Closed will provide support to businesses whose premises ar=
e legally required to close as a direct result of coronavirus restriction=
s set by one of the four governments of the UK. This includes premises re=
stricted to delivery or collection-only services from their premises, and=
 those restricted to providing food and/or drinks outdoors.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For JSS Closed, the UK government will fund two thirds of emplo=
yees' usual wages for time not worked, up to a maximum of =C2=A32,083.33 =
per month. You will not be required to contribute, but you can top up the=
 government=E2=80=99s contribution if you choose to. You will still need =
to cover all employer National Insurance and pension contributions.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You=E2=80=99ll be able to make your first JSS claim in arrears =
from 8<span class=3D"TextRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB=
" data-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"Norma=
lTextRun  BCX0 SCXW257133795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8C</span></span>December, for pay periods ending and =
paid in November. We=E2=80=99ll let you know more about how to make a cla=
im by the end of this month.</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">Your employees will be able to check if you have made a Job Sup=
port Scheme claim on their behalf through their online Personal Tax Accou=
nt. Employees can set up a Personal Tax Account on GOV<span class=3D"Text=
Run Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" =
style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW257133=
795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</sp=
an></span>.UK, by searching 'Personal Tax Account: sign in or set up'.</p=
>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Job Retention Bonus (JRB)</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=99ll be able to claim a one-off payment of =C2=A31,00=
0=C2=A0for every eligible employee you furloughed and claimed for through=
 the Coronavirus Job Retention Scheme (CJRS), kept continuously employed =
until=C2=A0at least=C2=A031<span class=3D"TextRun Highlight  BCX0 SCXW257=
133795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"=
><span class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"line-height: =
1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span></span>January 2021 and=
 who meets the other eligibility criteria. You do not have to pay this mo=
ney to your employee.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You will be able to claim the bonus between 15<span class=3D"Te=
xtRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none=
" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW2571=
33795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C<=
/span></span>February and 31<span class=3D"TextRun Highlight  BCX0 SCXW25=
7133795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;=
"><span class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"line-height:=
 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span></span>March. To do th=
is you must have submitted PAYE information for the period up to 5<span c=
lass=3D"TextRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contra=
st=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX=
0 SCXW257133795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8C</span></span>February 2021 on time.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Further information on eligibility and when you can claim can b=
e found on GOV<span class=3D"TextRun Highlight  BCX0 SCXW257133795" lang=3D=
"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D=
"NormalTextRun  BCX0 SCXW257133795" style=3D"line-height: 1.4;">=E2=80=8C=
=E2=80=8C=E2=80=8C=E2=80=8C</span></span>.UK by searching 'Job Retention =
Bonus Guidance' and further guidance on the claim process will be publish=
ed by the end of January 2021.</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>Coronavirus Job Retention Scheme =E2=80=93 closes on 31=
<span class=3D"TextRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data=
-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextR=
un  BCX0 SCXW257133795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=
=80=8C =E2=80=8C</span></span>October</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>Please note that this scheme closes on 31<span class=3D=
"TextRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"n=
one" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW2=
57133795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
</span></span>October and you will need to make any final claims on or be=
fore 30<span class=3D"TextRun Highlight  BCX0 SCXW257133795" lang=3D"EN-G=
B" data-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"Norm=
alTextRun  BCX0 SCXW257133795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8C</span></span>November. You</strong><strong> will n=
ot be able to submit or add to any claims after 30<span class=3D"TextRun =
Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" styl=
e=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW257133795"=
 style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span>=
</span></strong><strong>November</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>From 1<span class=3D"TextRun Highlight  BCX0 SCXW257133=
795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><s=
pan class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"line-height: 1.4=
;">=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span></span>October</strong>, t=
he UK government has paid employers <strong>60%</strong>=C2=A0of usual wa=
ges up to a=C2=A0cap of =C2=A31,875 per month=C2=A0for the hours furlough=
ed employees do not work.</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 continue=C2=A0to pay your furloughed employees=C2=A0at leas=
t=C2=A080%=C2=A0of their=C2=A0usual=C2=A0wages for the hours they do not =
work,=C2=A0up to a=C2=A0cap of =C2=A32,500=C2=A0per month.=C2=A0<strong>Y=
ou need to fund the difference between=C2=A0this and=C2=A0the CJRS grant =
yourself</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 caps are proportional to the hours not worked. For example,=
 if your employee is furloughed=C2=A0for=C2=A0half=C2=A0their usual hours=
=C2=A0in October, you are entitled to claim=C2=A060% of their usual wages=
 for the hours they do not work, up to =C2=A3937.50 (half of =C2=A31,875 =
cap). You must still pay your employee at least 80% of their usual wages =
for the hours they don=E2=80=99t work, so for someone only working half t=
heir usual hours you=E2=80=99d need to pay them up to =C2=A31,250 (half o=
f =C2=A32,500 cap), funding the remaining portion yourself. For help with=
 calculations, search 'Calculate how much you can claim using the Coronav=
irus Job Retention Scheme' on GOV<span class=3D"TextRun Highlight  BCX0 S=
CXW257133795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height:=
 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"line-he=
ight: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=E2=80=8C.U=
K.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You=E2=80=99ll also continue to pay employer National Insurance=
 and pension contributions=C2=A0from your own funds.</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 records that support the amount of CJRS grant=
 you have claimed in case HMRC needs to check it. You can now view, print=
 or download copies of your previously submitted claims by logging onto y=
our CJRS service on GOV<span class=3D"TextRun Highlight  BCX0 SCXW2571337=
95" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><sp=
an class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"line-height: 1.4;=
">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span></span>.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Claimed too much in error?</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">It=E2=80=99s important that you check each claim is accurate be=
fore submitting it, and we would also recommend checking previous claims =
and repaying any amount over-claimed, so you will not have to pay interes=
t and penalties if we subsequently discover you have claimed too much.</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 have claimed too much CJRS grant and have not already re=
paid it, you must notify us and repay the money by the latest of whicheve=
r date applies below:</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;">90=
 days from receiving the CJRS money you=E2=80=99re not entitled to</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;">90=
 days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant.</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 do not do this, you may have to pay interest and a penal=
ty as well as repaying the excess CJRS grant. For more information on int=
erest search 'Interest rates for late and early payments' on GOV<span cla=
ss=3D"TextRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=
=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 =
SCXW257133795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C</span></span>=E2=80=8C.=E2=80=8C=E2=80=8C=E2=80=8CUK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>How to let us know if you have claimed too much</strong=
></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can let us know as part of your next online claim without n=
eeding to call us. If you claimed too much but do not plan to submit furt=
her claims, you can let us know and make a repayment online through our c=
ard payment service or by bank transfer =E2=80=93 go to 'Pay Coronavirus =
Job Retention Scheme grants back' on GOV<span class=3D"TextRun Highlight =
 BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-=
height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"=
line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=E2=80=
=8C.=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8CUK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Further support </strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Guidance and live webinars offering you more support on changes=
 to CJRS, JSS and JRB, and how they impact you, are available to book onl=
ine =E2=80=93 go to=C2=A0GOV<span class=3D"TextRun Highlight  BCX0 SCXW25=
7133795" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;=
"><span class=3D"NormalTextRun  BCX0 SCXW257133795" style=3D"line-height:=
 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=E2=80=8C.UK=C2=A0=
and search 'help and support if your business is affected by coronavirus'=
.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Our=C2=A0phone lines and webchat=C2=A0remain very busy, so the =
quickest way to find the support you need is on=C2=A0GOV<span class=3D"Te=
xtRun Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none=
" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW2571=
33795" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</=
span></span>=E2=80=8C.UK. This will leave our phone lines and webchat ser=
vice open for those who need them 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"><strong>Protect yourself from 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. Search 'scams' on GOV<span class=3D"TextR=
un Highlight  BCX0 SCXW257133795" lang=3D"EN-GB" data-contrast=3D"none" s=
tyle=3D"line-height: 1.4;"><span class=3D"NormalTextRun  BCX0 SCXW2571337=
95" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</spa=
n></span>=E2=80=8C.UK for information on how to recognise genuine HMRC co=
ntact.=C2=A0You can also forward suspicious=C2=A0emails claiming to be fr=
om HMRC to=C2=A0<a href=3D"mailto:phishing@hmrc.gov.uk" style=3D"color: #=
0000EE; text-decoration: underline; -ms-word-break: break-all; word-break=
: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">=
<strong>phishing@hmrc.gov.uk</strong></a> 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">I hope this information helps=E2=80=AFyou=E2=80=AFand your busi=
ness. We=E2=80=99ll continue to keep you updated on scheme developments o=
ver the coming weeks.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and Permanent Secretary =E2=80=93=
 HMRC</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 2=
0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDEwMjMuMjkyNTU4NDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.R3yJnaBUZMUoqf80Opto3Z4aVK4t6xRtXUAfCrxgHJU/s/=
565344755/br/87309249873-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=
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