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Subject: =?Cp1252?Q?Extension_to_the_Coronavirus_Job_Rete?= =?Cp1252?Q?ntion_Scheme_=96_what_you_need_to_do_now?=
Date: Thu, 17 Dec 2020 17:52:57 +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/2b1247d ]

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

The UK Government has reviewed the terms of the scheme, and announced tha=
t the Coronavirus Job Retention Scheme (CJRS) will remain at the current =
level of 80% of usual wages for the hours not worked, and will be extende=
d *until the end of April 2021*.

*Reminder of monthly deadlines*

Thank you if you submitted your November furlough claim by the deadline o=
f 14 December.

If you did not submit your claim by this date, we may still accept it if =
you have a reasonable excuse for not claiming by the deadline. Go to GOV.=
UK and search claim for wages for more support.

Please note that reasonable excuses do not apply to late claims for perio=
ds before November, which should have been submitted already.

*What you need to do now*


  * If you havent submitted your claim for November but still need to, ch=
eck if you have a reasonable excuse by searching 'claim for wages'  if yo=
ur reason means you can claim late, please do so as soon as youre able to=
.=20
  * Check you have not made any errors on your November claims, by lookin=
g at the eligibility criteria and calculating how much you can claim  sea=
rch 'Job Retention Scheme' on GOV.UK.=20
  * *Submit any claims for December no later than 14 January*.=20
  * Keep any records that support the amount of CJRS grants you claim, in=
 case HMRC needs to check them. =20

*You can now make December claims*

You can now submit your claims for periods in December. These must be mad=
e by *14 January*.

To help you plan ahead to meet the monthly deadlines, heres a list of the=
 key dates you need to know:


  * *14January2021 *final date to submit claims for December2020 by 11:59=
pm=20
  * *15February2021*  final date to submit claims for January2021 by 11:5=
9pm=20
  * *15March2021 *final date to submit claims for February2021 by 11:59pm=
=20
  * *14April2021 *final date to submit claims for March2021 by 11:59pm=20=

  * *14May2021 *final date to submit claims for April2021 by 11:59pm.=20

*Frequently asked questions about CJRS*

You can find everything you need to know about the CJRS on GOV.UK by sear=
ching 'Job Retention Scheme', but here are some answers to the most frequ=
ently asked questions.

*What if Ive claimed too much in error?*

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.

You can repay as part of your next online claim without needing to call u=
s. 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 payment serv=
ice or by bank transfer  go to 'Pay Coronavirus Job Retention Scheme gran=
ts back' on GOV.UK.

*What if I havent claimed enough? *

If you made a mistake in your claim that means you received too little mo=
ney, youll need to amend it *within 28 calendar days *after the month the=
 claim relates to  unless this falls on a weekend or bank holiday, in whi=
ch case the deadline is the next weekday. The deadline to amend claims fo=
r November is*Tuesday 29 December*.

To find out how to amend your claim, search 'Get help with the Coronaviru=
s Job Retention Scheme' on GOV.UK.

*Why have monthly deadlines been introduced?*

Introducing a14-daydeadline ensures that we can more regularly and accura=
tely see and react to the impact of coronavirus on businesses and individ=
uals.

Our data suggests that most employers have made their claim within 14 day=
s each month. You can go to GOV.UK and search claim for wages if you were=
 unable to meet a deadline.

*Can I use CJRS grants to pay for holiday leave?*

If you have furloughed employees because of the effect of coronavirus on =
your business, you can claim under the CJRS for periods of paid leave the=
y take while on furlough, including for bank holidays such as Christmas D=
ay or Boxing Day.

If your employee is flexibly furloughed, you can count any time taken as =
holiday as furloughed hours rather than working hours. This means you can=
 claim 80% of their usual wages for these hours. You should not place emp=
loyees on furlough just because they are going to be on paid leave.

If a furloughed employee takes holiday, you should top up their pay to th=
eir normal rate in line with the Working Time Regulations. For more infor=
mation search 'check if you can claim for your employees' wages' on GOV.U=
K.

*Can I include a Christmas bonus in my calculation for the grant? *

You can claim for regular payments that you are contractually obliged to =
pay your employees, including compulsory commission, fees and overtime. H=
owever, you cannot claim for discretionary commission, non-contractual bo=
nuses (including tips) and non-cash payments. For more information search=
 'steps to take before calculating your claim' on GOV.UK.

*How do I calculate the grant amount for employees?*

A CJRS calculator can work out most fixed or variable pay calculations  y=
ou can find our CJRS calculator on GOV.UK by searching 'calculate how muc=
h you can claim'. However, the CJRS calculator cannot be used for some em=
ployees, including those who:


  * were variably paid, and have been on more than one period of furlough=
 where any part of any of the periods of furlough was in the 2019/20 tax =
year=20
  * have variable pay, started employment before 6 April 2020 and were no=
t on their employers payroll on or before 19 March 2020=20
  * started employment with their employer during a calendar period in th=
e 2019-20 tax year which corresponds with part or all of the period being=
 claimed for.=20

For a complete list of circumstances, search 'calculate how much you can =
claim' on GOV.UK.

If you cannot use the calculator, you will need to work out what you can =
claim manually using the calculation guidance or by seeking professional =
advice from an accountant or tax adviser. Its your responsibility to chec=
k that the amount you are claiming for is correct.

*Where can I get further support?*

Thousands of people have joined and benefited from our live webinars whic=
h now offer more support on changes to CJRS, and how they affect you. To =
book online, or to view updated guidance, go to GOV.UK and search 'help a=
nd support if your business is affected by coronavirus'.

Our phone lines and webchat remain very busy, so the quickest way to find=
 the support you need is on GOV.UK. This will leave our phone lines and w=
ebchat service open for those who need them most.

*Protect yourself from scams*

Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' onGOV.UKfor information on how to r=
ecognise genuine HMRC contact. You can forward suspicious emails claiming=
 to be from HMRC to *phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk>and text=
s to 60599.

Access the National Cyber Security Centres new guide on how to stay secur=
e online and protect yourself or your business against cyber crime by sea=
rching 'Cyber Aware'onGOV.UK.

I hope this information helps you and your business, and well continue to=
 keep you updated.

Yours faithfully

jharra

Jim Harra

Chief Executive and First 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 ]*

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youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2b1247d ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
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Stay safe online

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

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
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
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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">The UK Government has reviewed the terms of the scheme, and ann=
ounced that the Coronavirus Job Retention Scheme (CJRS) will remain at th=
e current level of 80% of usual wages for the hours not worked, and will =
be extended <strong>until the end of April=E2=80=8C =E2=80=8C2021</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>Reminder of monthly deadlines</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">Thank you if you submitted your November furlough claim by the =
deadline of 14=E2=80=8C =E2=80=8CDecember.</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 did not submit your claim by this date, we may still acc=
ept it if you have a reasonable excuse for not claiming by the deadline. =
Go to GOV=E2=80=8C.UK and search =E2=80=99claim for wages=E2=80=99 for mo=
re support.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Please note that reasonable excuses do not apply to late claims=
 for periods before November, which should have been submitted already.</=
p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do now</strong></p>
<ol>
<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;">If=
 you haven=E2=80=99t submitted your claim for November but still need to,=
 check if you have a reasonable excuse by searching 'claim for wages' =E2=
=80=93 if your reason means you can claim late, please do so as soon as y=
ou=E2=80=99re able 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;">Ch=
eck you have not made any errors on your November claims, by looking at t=
he eligibility criteria and calculating how much you can claim =E2=80=93 =
search 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.</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;">
<strong>Submit any claims for December no later than 14=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C =E2=80=8CJanuary</strong>.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ke=
ep any records that support the amount of CJRS grants you claim, in case =
HMRC needs to check them. =E2=80=8C</li>
</ol>
<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>You can now make December claims</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 now submit your claims for periods in December. These m=
ust be made by <strong>14 January</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">To help you plan ahead to meet the monthly deadlines, here=E2=80=
=99s a list of the key dates you need to know:</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;">
<strong>14=E2=80=8C=E2=80=8C=C2=A0January=E2=80=8C=E2=80=8C=C2=A02021 </s=
trong>=E2=80=93=C2=A0final date to submit claims for December=E2=80=8C=E2=
=80=8C=C2=A02020 by 11=E2=80=8C=E2=80=8C:59pm</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;">
<strong>15=E2=80=8C=E2=80=8C=C2=A0February=E2=80=8C=E2=80=8C=C2=A02021</s=
trong> =E2=80=93 final date to submit claims for January=E2=80=8C=E2=80=8C=
=C2=A02021 by 11=E2=80=8C=E2=80=8C:59pm</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;">
<strong>15=E2=80=8C=E2=80=8C=C2=A0March=E2=80=8C=E2=80=8C=C2=A02021 </str=
ong>=E2=80=93=C2=A0final date to submit claims for February=E2=80=8C=E2=80=
=8C=C2=A02021 by 11=E2=80=8C=E2=80=8C:59pm</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;">
<strong>14=E2=80=8C=E2=80=8C=C2=A0April=E2=80=8C=E2=80=8C=C2=A02021 </str=
ong>=E2=80=93=C2=A0final date to submit claims for March=E2=80=8C=E2=80=8C=
=C2=A02021 by 11=E2=80=8C=E2=80=8C:59pm</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;">
<strong>14=E2=80=8C=E2=80=8C=C2=A0May=E2=80=8C=E2=80=8C=C2=A02021 </stron=
g>=E2=80=93=C2=A0final date to submit claims for April=E2=80=8C=E2=80=8C=C2=
=A02021 by 11=E2=80=8C=E2=80=8C:59pm.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Frequently asked questions about CJRS</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 find everything you need to know about the CJRS on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK by searching 'Job Retention=
 Scheme', but here are some answers to the most frequently asked question=
s.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What if I=E2=80=99ve 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">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=E2=80=8C=
=E2=80=8C=E2=80=8C=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">You can repay as part of your next online claim without needing=
 to call us. If you claimed too much but do not plan to submit further cl=
aims, you can let us know and make a repayment online through our card pa=
yment service or by bank transfer =E2=80=93 go to 'Pay Coronavirus Job Re=
tention Scheme grants back' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=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>What if I haven=E2=80=99t claimed enough? </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">If you made a mistake in your claim that means you received too=
 little money, you=E2=80=99ll need to amend it <strong>within 28 calendar=
 days </strong>after the month the claim relates to =E2=80=93 unless this=
 falls on a weekend or bank holiday, in which case the deadline is the ne=
xt weekday. The deadline to amend claims for November is=C2=A0<strong>Tue=
sday=E2=80=8C =E2=80=8C29=E2=80=8C =E2=80=8CDecember</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">To find out how to amend your claim, search 'Get help with the =
Coronavirus Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Why have monthly deadlines been introduced?</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">Introducing a=C2=A014-day=C2=A0deadline ensures that we can mor=
e regularly and accurately see and react to the impact of coronavirus on =
businesses and individuals.</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 data suggests that most employers have made their claim wit=
hin 14 days each month. You can go to GOV=E2=80=8C=E2=80=8C.UK and search=
 =E2=80=99claim for wages=E2=80=99 if you were unable to meet a deadline.=
</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>Can I use CJRS grants to pay for holiday leave?</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">If you have furloughed employees because of the effect of coron=
avirus on your business, you can claim under the CJRS for periods of paid=
 leave they take while on furlough, including for bank holidays such as C=
hristmas Day or Boxing Day.</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 your employee is flexibly furloughed, you can count any time=
 taken as holiday as furloughed hours rather than working hours. This mea=
ns you can claim 80% of their usual wages for these hours. You should not=
 place employees on furlough just because they are going to be on paid le=
ave.</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 a furloughed employee takes holiday, you should top up their=
 pay to their normal rate in line with the Working Time Regulations. For =
more information search 'check if you can claim for your employees' wages=
' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Can I include a Christmas bonus in my calculation for t=
he grant?=C2=A0 </strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim for regular payments that you are contractually o=
bliged to pay your employees, including compulsory commission, fees and o=
vertime. However, you cannot claim for discretionary commission, non-cont=
ractual bonuses (including tips) and non-cash payments. For more informat=
ion search 'steps to take before calculating your claim' on GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>How do I calculate the grant amount for employees?</str=
ong></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">A CJRS calculator can work out most fixed or variable pay calcu=
lations =E2=80=93 you can find our CJRS calculator on GOV=E2=80=8C=E2=80=8C=
.UK by searching 'calculate how much you can claim'. However, the CJRS ca=
lculator cannot be used for some employees, including those who:</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;">we=
re variably paid, and have been on more than one period of furlough where=
 any part of any of the periods of furlough was in the 2019/20 tax year</=
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;">ha=
ve variable pay, started employment before 6 April 2020 and were not on t=
heir employer=E2=80=99s payroll on or before 19=E2=80=8C=E2=80=8C =E2=80=8C=
March=E2=80=8C=E2=80=8C =E2=80=8C2020</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;">st=
arted employment with their employer during a calendar period in the 2019=
-20 tax year which corresponds with part or all of the period being claim=
ed for.</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">For a complete list of circumstances, search 'calculate how muc=
h you can claim' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you cannot use the calculator, you will need to work out wha=
t you can claim manually using the calculation guidance or by seeking pro=
fessional advice from an accountant or tax adviser. It=E2=80=99s your res=
ponsibility to check that the amount you are claiming for is correct.</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>Where can I get 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">Thousands of people have joined and benefited from our live web=
inars which now offer more support on changes to CJRS, and how they affec=
t you. To book online, or to view updated guidance, go to GOV=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'help and suppor=
t 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 phone lines and webchat remain very busy, so the quickest w=
ay to find the support you need is on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK. =
This will leave our phone lines and webchat service open for those who ne=
ed 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=C2=A0=C2=A0=C2=A0</strong><=
/p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic. Search 'scams' on=C2=A0GOV=E2=80=8C.UK=C2=
=A0for information on how to recognise genuine HMRC contact. You can forw=
ard suspicious emails claiming to be from HMRC to <a href=3D"mailto:phish=
ing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong></=
a>=C2=A0and 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">Access the National Cyber Security Centre=E2=80=99s new guide o=
n how to stay secure online and protect yourself or your business against=
 cyber crime by searching 'Cyber Aware'=C2=A0on=C2=A0GOV=E2=80=8C.UK.</p>=

<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I hope this information helps you and your business, and we=E2=80=
=99ll continue to keep you updated.</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 First 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=
ImJ1bGxldGluX2lkIjoiMjAyMDEyMTcuMzIxODQ3OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.9NDNILWvQb7smMnMVKBe71iia2yt2I1rAkjEhqs7TYc/s/=
565344755/br/92048680303-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDEyMTcuMzIxODQ3OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.VZjbTCnMIu_Der-nWKs-vDvyq6EIwSyP0WkpXKzuNds/s/5=
65344755/br/92048680303-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
 =20
<tr>
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<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
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referrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-b=
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ens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"http=
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