File: D:/hMailServer/Data/showfile.com/admin/DD/{DD36961C-91E4-41C1-8FBD-2DB854089D15}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer087120.service.govdelivery.com (mailer087120.service.govdelivery.com [69.5.87.120])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.2 cipher=ECDHE-RSA-AES256-GCM-SHA384 bits=256)
; Thu, 5 Aug 2021 15:21:47 +0100
Received: from prod-smailer-eds4-2.as.gdi ([10.43.0.37])
by mailer087120.service.govdelivery.com (-); Thu, 05 Aug 2021 14:21:44 +0000
X-VirtualServer: VSG001, mailer087120.service.govdelivery.com, 172.25.30.120
X-VirtualServerGroup: VSG001
X-MailingID: 17018294::20210805.44145411::1001::MDB-PRD-BUL-20210805.44145411::vince@showfile.com::943798_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=FQsN
6pfq3ilMtprVA3z4OxInF8ZW0AJ+GhYwhZEACtg=; b=aDDVgXL7c4tyykVb++/D
FkYslMZa7ZgeyKwIXLFoJwjukqOyGc12Fz6ubeWBTpPP4oyPXyUZHtjabx7DhrGv
WaTlBqCZNoi5hNjIE/ewTIBchuSNj7dGb+9DXmrH5oJwwxdoXCTsfglRTYV1OWjQ
YJozF+Ug4fGLA7jNfZMgxLIdZYIqBvxDcml8w28TLtFvProYcO2taftIkoEYHHJE
xX/XMgvicVKZ95h8ZYsCskACGd7cyqQEygTWImfLrtJPYuNAU2p+2TVY1T7/BNM3
LKUTRUuYNSnK+PaYxX2VK4Flm2Ix2s8SEeBRi5g2EkwfeYyO4XEpjr7nsSBvVM/D
fg==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_93F_7A56_46B7EBDA.2425733B"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+hNDQBexUsKu3YhdEz1X8SYf6spd30hNzKR//xEHf6d+dptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <17018294.943798@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJK1G2FPJJ74B7UJJJ::vince@showfile.com::vince@showfile.com
Subject: =?Cp1252?Q?Action_required_=96_submit_your_July_claims_and_?= =?Cp1252?Q?prepare_for_changes_to_the_Job_Retention_Scheme?=
Date: Thu, 05 Aug 2021 14:21:43 +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>
------=_NextPart_93F_7A56_46B7EBDA.2425733B
Content-Type: text/plain;
charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2ea541c ]
=20
h m revenue and customs =20
COVID-19 Support
=20
=20
=20
=20
=20
Dear=C2=A0customer,
Plan for Jobs=20
I=E2=80=99m writing to you with the latest information about the financia=
l support schemes available to help you, as part of the UK Government=E2=80=
=99s Plan for Jobs.
This includes a reminder of the 16=E2=80=8C=E2=80=8C =E2=80=8CAugust dead=
line for submitting your July Coronavirus Job Retention Scheme (CJRS) cla=
ims, changes to the scheme from this month and claiming Statutory Sick Pa=
y for employees who are self-isolating.
To find out what other financial support may be available for you and you=
r business during this time, search 'find coronavirus financial support' =
on GOV=E2=80=8C=E2=80=8C.UK.
* *_Submit your CJRS claims for July [ #submit ]_*=20
* *_Changes to the CJRS from this month [ #changes ]_*=20
* *_Statutory Sick Pay Rebate Scheme [ #stats ]_*=20
* *_A word about scams [ #word ]_*=20
________________________________________________________________________
*1. Submit your CJRS claims for July*
Thank you if you have submitted your July furlough claims already. If you=
haven=E2=80=99t submitted them yet, you must do so by the deadline of=C2=
=A0*Monday=E2=80=8C=E2=80=8C =E2=80=8C16=E2=80=8C=E2=80=8C =E2=80=8CAugus=
t*.
For July, you can claim 70% of your furloughed employees' usual wages for=
the hours not worked, up to a cap of =C2=A32,187.50 per month. You=E2=80=
=99ll need to pay the difference, so that you continue to pay your furlou=
ghed employees at least 80% of their usual wages in total for the hours t=
hey do not work, up to a cap of =C2=A32,500 a month including your contri=
bution.
*What you need to do now*
* work out how much you can claim from the CJRS, and what you=E2=80=99l=
l need to pay to top up to 80%, using our CJRS calculator and examples by=
searching 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK=20
* submit any claims for July, no later than Monday=E2=80=8C=E2=80=8C =E2=
=80=8C16=E2=80=8C=E2=80=8C =E2=80=8CAugust=20
* keep records supporting grants you claim, in case we need to check th=
em=20
* make sure you=E2=80=99re paying CJRS-related employee tax and Nationa=
l Insurance contributions to HMRC, and contact us if you're struggling to=
pay.=20
*Back to the top [ #gd_top ]*
________________________________________________________________________
*2. Changes to the CJRS from this month*
From 1=E2=80=8C=E2=80=8C =E2=80=8CAugust to 30=E2=80=8C=E2=80=8C =E2=80=8C=
September (when the scheme closes), the UK Government will pay 60% of emp=
loyees' usual wages for hours not worked, up to a cap of =C2=A31,875. You=
=E2=80=99ll need to continue to pay the difference, so that you pay your =
furloughed employees at least 80% of their usual wages in total for the h=
ours they do not work, up to a cap of =C2=A32,500 a month including your =
contribution.
*Back to the top [ #gd_top ]*
________________________________________________________________________
*3. Statutory Sick Pay Rebate Scheme*
The UK Government=E2=80=99s Statutory Sick Pay Rebate Scheme continues to=
provide financial support to small and medium-sized employers.
If you=E2=80=99re an employer with fewer than 250 employees, and if you=E2=
=80=99ve paid Statutory Sick Pay (SSP) to employees for coronavirus-relat=
ed sickness absence or self-isolation, you could be eligible for support.=
You can also speak to your tax agent about making claims on your behalf.=
The repayment can cover up to two weeks of the applicable rate of SSP. Fo=
r more information on eligibility and how to make a claim search 'check i=
f you can claim back Statutory Sick Pay' on GOV=E2=80=8C=E2=80=8C.UK.
*Back to the top [ #gd_top ]*
________________________________________________________________________
*4. A word about scams*
We are urging customers to be careful if they are contacted out of the bl=
ue by someone asking for money or personal information. We continue to se=
e high numbers of fraudsters calling, emailing or texting customers claim=
ing to be from HMRC.
If in doubt, we advise you not to reply directly to anything suspicious, =
but to contact HMRC straight away and to search GOV=E2=80=8C=E2=80=8C.UK =
for 'HMRC scams'.
The National Cyber Security Centre has a helpful guide on how to stay sec=
ure online and protect yourself or your business against cyber crime, whi=
ch you can find by searching 'Cyber Aware'.
Yours faithfully
=20
jharra
Jim Harra
Chief Executive and First Permanent Secretary =E2=80=93 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 =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*
=20
=20
[ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-SocialBo=
x&utm_campaign=3DSB&utm_medium=3DEmail ] [ https://twitter.com/hm=
rcgovuk ] [ https://www.gov.uk/ ]share [ https://content.govdelivery.com/=
accounts/UKHMRCED/bulletins/2ea541c ]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 ]=C2=A0 |=C2=A0=C2=A0Contact Us =
[ https://www.gov.uk/contact-hmrc ]=C2=A0 |=C2=A0=C2=A0Help [ https://ins=
ights.govdelivery.com/Communications/Subscriber_Help_Center ]=C2=A0=C2=A0=
|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
806ef443d017&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_93F_7A56_46B7EBDA.2425733B
Content-Type: text/html;
charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://ww=
w.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>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3DUTF-8">=
<title> Action required =E2=80=93 submit your July claims and prepare =
for changes to the Job Retention Scheme
</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=
1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZWE1NDFjIn0.H=
mkUgM7Cy8_QSKM5Q6Pb-a70vo7VWGc6aHYC__647Ps/s/565344755/br/110428006274-l"=
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: 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=C2=A0customer,</p>
<table class=3D"gd_combo_table" width=3D"100%" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td>
<img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/04/4358353/3558928/plan-for=
-jobs-logo-blue_crop.png" style=3D"width: 179px; height: auto !important;=
float: right; max-height: auto !important; border: none;" alt=3D"Plan fo=
r Jobs" width=3D"179" height=3D"91" align=3D"right" hspace=3D"7">
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, h=
elvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px=
;" align=3D"left">I=E2=80=99m writing to you with the latest information =
about the financial support schemes available to help you, as part of the=
UK Government=E2=80=99s Plan for Jobs.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">This includes a reminder of the 16=E2=80=8C=E2=80=8C =E2=80=8C=
August deadline for submitting your July Coronavirus Job Retention Scheme=
(CJRS) claims, changes to the scheme from this month and claiming Statut=
ory Sick Pay for employees who are self-isolating.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">To find out what other financial support may be available for=
you and your business during this time, search 'find coronavirus financi=
al support' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<ol style=3D"list-style-position: inside;">
<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;"><s=
trong><u><a href=3D"#submit" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Submit your CJRS claims for=
July</a></u></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;"><s=
trong><u><a href=3D"#changes" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;">Changes to the CJRS from t=
his month</a></u></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;"><s=
trong><u><a href=3D"#stats" 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;">Statutory Sick Pay Rebate Sc=
heme</a></u></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;"><s=
trong><u><a href=3D"#word" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">A word about scams</a></u></s=
trong></li>
</ol>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"submit" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"submit"></a=
>1. Submit your CJRS claims for July</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: 0 0 15px;" ali=
gn=3D"left">Thank you if you have submitted your July furlough claims alr=
eady. If you haven=E2=80=99t submitted them yet, you must do so by the de=
adline of=C2=A0<strong>Monday=E2=80=8C=E2=80=8C =E2=80=8C16=E2=80=8C=E2=80=
=8C =E2=80=8CAugust</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: 0 0 15px;" ali=
gn=3D"left">For July, you can claim 70% of your furloughed employees' usu=
al wages for the hours not worked, up to a cap of =C2=A32,187.50 per mont=
h. You=E2=80=99ll need to pay the difference, so that you continue to pay=
your furloughed employees at least 80% of their usual wages in total for=
the hours they do not work, up to a cap of =C2=A32,500 a month including=
your contribution.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong>What you need to do now</strong></p>
<ul style=3D"list-style-position: inside;">
<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;">wo=
rk out how much you can claim from the CJRS, and what you=E2=80=99ll need=
to pay to top up to 80%, using our CJRS calculator and examples by searc=
hing '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;">su=
bmit any claims for July, no later than Monday=E2=80=8C=E2=80=8C =E2=80=8C=
16=E2=80=8C=E2=80=8C =E2=80=8CAugust</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 records supporting grants you claim, in case we need to check them</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;">ma=
ke sure you=E2=80=99re paying CJRS-related employee tax and National Insu=
rance contributions to HMRC, and contact us if you're struggling to pay.<=
/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: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top<=
/a></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"changes" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"changes"><=
/a>2. Changes to the CJRS from this month</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: 0 0 15px;" ali=
gn=3D"left">From 1=E2=80=8C=E2=80=8C =E2=80=8CAugust to 30=E2=80=8C=E2=80=
=8C =E2=80=8CSeptember (when the scheme closes), the UK Government will p=
ay 60% of employees' usual wages for hours not worked, up to a cap of =C2=
=A31,875. You=E2=80=99ll need to continue to pay the difference, so that =
you pay your furloughed employees at least 80% of their usual wages in to=
tal for the hours they do not work, up to a cap of =C2=A32,500 a month in=
cluding your contribution.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top<=
/a></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"stats" style=3D"color: #0000EE; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"stats"></a>3=
. Statutory Sick Pay Rebate 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: 0 0 15px;" ali=
gn=3D"left">The UK Government=E2=80=99s Statutory Sick Pay Rebate Scheme =
continues to provide financial support to small and medium-sized employer=
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: 0 0 15px;" ali=
gn=3D"left">If you=E2=80=99re an employer with fewer than 250 employees, =
and if you=E2=80=99ve paid Statutory Sick Pay (SSP) to employees for coro=
navirus-related sickness absence or self-isolation, you could be eligible=
for support. You can also speak to your tax agent about making claims on=
your behalf.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">The repayment can cover up to two weeks of the applicable rat=
e of SSP. For more information on eligibility and how to make a claim sea=
rch 'check if you can claim back Statutory Sick Pay' 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: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top<=
/a></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"word" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"word"></a>4. =
A word about scams</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">We are urging customers to be careful if they are contacted o=
ut of the blue by someone asking for money or personal information. We co=
ntinue to see high numbers of fraudsters calling, emailing or texting cus=
tomers claiming to be from HMRC.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">If in doubt, we advise you not to reply directly to anything =
suspicious, but to contact HMRC straight away and to search GOV=E2=80=8C=E2=
=80=8C.UK for 'HMRC scams'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">The National Cyber Security Centre has a helpful guide on how=
to stay secure online and protect yourself or your business against cybe=
r crime, which you can find by searching 'Cyber Aware'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">Yours faithfully</p>
</td>
</tr>
</table>
<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=
ImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.DWJp6s7W_dxPhETozt_eJVcUbLUeJEnqasJm-Fh9N5Y/s/=
565344755/br/110428006274-l" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: 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=
mJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.HX7gcSEUzBGNxz57sJrFkZ_0GQCYJCIcoOwGMiv6WfE/s/5=
65344755/br/110428006274-l" target=3D"_blank" rel=3D"noopener" style=3D"c=
olor: #0000EE; text-decoration: underline; -ms-word-break: break-all; wor=
d-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK =E2=80=93 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=
xsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.pwZJwOptLW0CFVtDZEqYWWGOTODz_P1wEuVPB=
sSvA9Q/s/565344755/br/110428006274-l" target=3D"_blank" rel=3D"noopener n=
oreferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"htt=
ps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2021/05/45=
12871/youtube_original.png" style=3D"width: 95px; height: auto !important=
; max-height: auto !important; border: none;" alt=3D"" width=3D"95" heigh=
t=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2h=
tcmNnb3Z1ayJ9.PbdDAR1abxydvNApRIFxZB_99lR-itcDselfdKn19TY/s/565344755/br/=
110428006274-l" target=3D"_blank" rel=3D"noopener noreferrer" 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;"><img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/05/4512874/twitter_original=
.png" style=3D"width: 95px; height: auto !important; max-height: auto !im=
portant; border: none;" alt=3D"" width=3D"95" height=3D"84"></a><a href=3D=
"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9s=
aW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuN=
DQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.TzVYU3YygkNIC52BDWpQYS=
Zgyru9SiC1Vu9S-V6-Hes/s/565344755/br/110428006274-l" target=3D"_blank" re=
l=3D"noopener noreferrer" style=3D"color: #0000EE; text-decoration: under=
line; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens:=
none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_im=
age" src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHM=
RCED/2021/05/4512970/visit_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"" width=
=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/e=
yJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGlja=
yIsImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL2Nvbn=
RlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZWE1NDF=
jIn0.XNTtL6FkGOY-3oBmiVCSvVmJip9evQ9JC2rmBUshXbs/s/565344755/br/110428006=
274-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #000=
0EE; text-decoration: underline; -ms-word-break: break-all; word-break: b=
reak-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><im=
g class=3D"govd_template_image" src=3D"https://content.govdelivery.com/at=
tachments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_origi=
nal.png" style=3D"width: 95px; height: auto !important; max-height: auto =
!important; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><=
a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWx=
sZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAy=
MTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.=
NdC6NRgRGvVAxEo_K4MaGNMrb4_1JFHx9gzfoS-XbT8/s/565344755/br/110428006274-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 cla=
ss=3D"govd_template_image" src=3D"https://content.govdelivery.com/attachm=
ents/fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=
=3D"width: 95px; height: auto !important; max-height: auto !important; bo=
rder: 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.lElL9rCB5cZB1hp8lyL-Rn0-eks7peF4Nvhhn-evmQ=
E/s/565344755/br/110428006274-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search '=
Avoid 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.33uVVOHhbH9Vag6ElnOz75SdB-ELR-g841TEqrMA4e=
c/s/565344755/br/110428006274-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences<=
/a>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.v7b3qkEqH_bcqow_fRx_0Wz86z_hB0DS00gghpHnrSs/s/=
565344755/br/110428006274-l" style=3D"color: #FFFFFF; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=
=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.=
eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI=
joiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
J5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.0_KuwOvCofu=
4xkoy8N8XA7qZA8kmyYUGomHfdfWCkiE/s/565344755/br/110428006274-l" style=3D"=
color: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; wo=
rd-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens:=
none;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a href=3D"https://links.advice.=
hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInF1ZX=
J5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2x=
pY2siLCJidWxsZXRpbl9pZCI6IjIwMjEwODA1LjQ0MTQ1NDExIiwidXJsIjoiaHR0cHM6Ly9w=
dWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX=
2NsaWNrX3Vuc3Vic2NyaWJlIn0.AIvW7cwJ-fP9CgpyuG8j6xxMEJ6LagRGSJ3l6t3trqk/s/=
565344755/br/110428006274-l?verification=3D5.a39fd195ee642e8b5d35806ef443=
d017&destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-de=
coration: 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.BZUxnhb4yVbQZOi8JtbcPxyCuRHagaJp_uXB_k9S31A/s/565344755/br/11042=
8006274-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: 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.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA4MDUuNDQxNDU0MTEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.QZxCmHgToZKbc9dV3mwJVpXtlLtR=
i6TQzb5oPlujzpo/s/565344755/br/110428006274-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=
aW5yZWNpcGllbnRpZD0xMTA0MjgwMDYyNzQtbCZzdWJzY3JpYmVyaWQ9NTY1MzQ0NzU1Jm1za=
WQ9JmF1aWQ9Jm1haWxpbmdpZD0yMDIxMDgwNS40NDE0NTQxMSZtZXNzYWdlaWQ9TURCLVBSRC=
1CVUwtMjAyMTA4MDUuNDQxNDU0MTEmZGF0YWJhc2VpZD0xMDAxJnR5cGU9b3BlbiZzZXJpYWw=
9MTcwMTgyOTQmZW1haWxpZD12aW5jZUBzaG93ZmlsZS5jb20mdXNlcmlkPXZpbmNlQHNob3dm=
aWxlLmNvbSZ0YXJnZXRpZD0mZmw9Jm12aWQ9JmV4dHJhPSYmJg=3D=3D" WIDTH=3D"1" HEI=
GHT=3D"1" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body=
>
</html>
=0A
------=_NextPart_93F_7A56_46B7EBDA.2425733B--