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Subject: =?Cp1252?Q?Action_required_=96_submit_your_April_claim?= =?Cp1252?Q?s_for_the_Coronavirus_Job_Retention_Scheme?=
Date: Wed, 05 May 2021 13:33:43 +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>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2d784b7 ]

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h m revenue and customs =20
COVID-19 Support
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Dear=C2=A0customer,

I=E2=80=99m writing to you with the latest information about financial su=
pport schemes available to help you during the pandemic. This includes a =
reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CMay deadline for submitting=
 your April Coronavirus Job Retention Scheme (CJRS) claims, information o=
n CJRS eligibility and the latest on VAT deferral.


  * *_April CJRS claims [ #April ] _*=20
  * *_CJRS eligibility for claim periods from May [ #CJRS ]_*=20
  * *_Frequently asked questions about the CJRS [ #Frequent ]_*=20
  * *_VAT deferral =E2=80=93 apply now to spread your payments [ #vat ]_*=
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  * *_Where can I get further support? [ #SUPPORT ] _*=20
  * *_A word about scams [ #SCAMS ]_*=20
________________________________________________________________________

*April CJRS claims *

Thank you if you have submitted your April furlough claims already. If yo=
u haven=E2=80=99t submitted them yet, you must do so by the deadline of F=
riday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CMay.

You can currently claim 80% of your furloughed employees=E2=80=99 usual w=
ages for the hours not worked, up to a cap of =C2=A32,500 per month, to t=
he end of June.

You can claim before, during or after you process your payroll. If you ca=
n, it=E2=80=99s best to make a claim once you=E2=80=99re sure of the exac=
t number of hours your employees will work so you don=E2=80=99t have to a=
mend your claim later.

*What you need to do now*


  * Check if you=E2=80=99re eligible and work out how much you can claim =
using our CJRS calculator and examples, by searching 'Job Retention Schem=
e' on GOV=E2=80=8C=E2=80=8C.UK.=20
  * Submit any claims for April no later than Friday=E2=80=8C=E2=80=8C =E2=
=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CMay.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them.=20

*You must pay the associated employee tax and National Insurance contribu=
tions to HMRC*. If you don=E2=80=99t do that, you=E2=80=99ll need to repa=
y the whole of the CJRS grant, as this is a condition of applying for the=
 grant.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*CJRS eligibility for claim periods from May*

If you have employees who have previously been ineligible for the CJRS, a=
s they were not on your payroll on 30 October 2020, they may be eligible =
for periods from 1 May 2021 onwards.

For claim periods from May, you can now claim for eligible employees who =
were on your PAYE payroll on 2 March 2021. This means you must have made =
a PAYE Real Time Information (RTI) submission between 20 March 2020 and 2=
 March 2021, notifying HMRC of earnings for that employee.

You and your employees do not need to have benefitted from the scheme bef=
ore to make a claim, as long as you meet the eligibility criteria. For mo=
re information on eligibility, search 'check if you can claim for your em=
ployees=E2=80=99 wages' on GOV=E2=80=8C=E2=80=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Frequently asked questions about the CJRS*

You can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=
=80=8C.UK by searching 'Job Retention Scheme', and here are some answers =
to the most common questions that employers have been asking us recently:=


*How much can I claim through the CJRS?*

The UK Government will continue to pay 80% of your furloughed employees=E2=
=80=99 usual wages for the hours not worked, up to a cap of =C2=A32,500 p=
er month, to the end of June.

In July, CJRS grants will cover 70% of employees' usual wages for the hou=
rs not worked, up to a cap of =C2=A32,187.50. In August and September, th=
is will then reduce to 60% of employees=E2=80=99 usual wages up to a cap =
of =C2=A31,875.

You will need to pay the difference from Ju=E2=80=8C=E2=80=8Cly, so that =
you continue to pay your furloughed employees at least 80% of their usual=
 wages for the hours they do not work during this time, up to a cap of =C2=
=A32,500 per month.

You must also pay the associated employee tax and National Insurance cont=
ributions to HMRC. If you don=E2=80=99t do that, you=E2=80=99ll need to r=
epay the whole of the CJRS grant to us.

*Can I claim a CJRS grant to pay for holiday leave?*

If you have furloughed employees because of the impact of the pandemic on=
 your business, you can claim under the CJRS for periods of paid leave th=
ey take while on furlough, including for bank holidays. You should not pl=
ace employees on furlough just because they are going to be on leave.

If your employee is furloughed for only some of their hours, you can coun=
t time taken as holiday as furloughed hours, rather than working hours. T=
his means you can currently claim for 80% of your employee=E2=80=99s usua=
l wages when they=E2=80=99re on leave.

In line with the Working Time Regulations, if a furloughed employee takes=
 holiday you should make sure you are calculating the correct holiday pay=
, and not simply continuing to pay the 80% you receive through the CJRS. =
You may need to top up your employees=E2=80=99 pay to 100% of their norma=
l hourly rate or salary. For more information search 'check if you can cl=
aim for your employees' wages' and 'holiday entitlement and pay during co=
ronavirus' on GOV=E2=80=8C=E2=80=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*VAT deferral =E2=80=93 apply now to spread your=E2=80=AFpayments*

The VAT deferral new payment scheme is open for all businesses who deferr=
ed paying VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8Cand 30=E2=80=
=8C=E2=80=8C =E2=80=8CJune 2020 and have been unable to pay in full by 31=
 March=E2=80=8C=E2=80=8C =E2=80=8C2021.

Apply now to spread these payments =E2=80=93=E2=80=AF*businesses that joi=
n by=E2=80=AF19=E2=80=8C=E2=80=8C =E2=80=8CMay=E2=80=8C=E2=80=8C=E2=80=8C=
 =E2=80=8C2021 can pay in up to nine monthly instalments*. The later busi=
nesses join, the fewer instalments will be available to them.

You can join the=C2=A0easy-to-use=C2=A0scheme quickly and simply online=E2=
=80=AFby 21=E2=80=8C=E2=80=8C =E2=80=8CJune,=E2=80=AFwithout needing to c=
all=C2=A0us.=E2=80=AFTo find out more, including=C2=A0what=C2=A0you need =
to=C2=A0join=C2=A0online, go to 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.UK and search 'VAT deferral'.

If you're still unable to pay and need more time, please contact us =E2=80=
=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'if you cannot pay=
 your tax bill on time'.

You may be charged a 5% penalty and/or interest if you do not pay in full=
, sign up to the scheme or get in touch with us to make an arrangement=C2=
=A0to pay by 30=E2=80=8C=E2=80=8C =E2=80=8CJune=E2=80=8C=E2=80=8C =E2=80=8C=
2021.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Where can I get further support?*

Thousands of people have benefitted from our webinars which offer informa=
tion on the CJRS and other government support, and how they apply to 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=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C and search 'help and support if your business is affected by co=
ronavirus'. If you=E2=80=99re booked on a webinar but can no longer atten=
d, please cancel your place to allow space for others to register.

There=E2=80=99s a list of monthly claims deadlines and a helpful step-by-=
step guide 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.UK, summarising the latest inf=
ormation on the CJRS and the steps you need to take to make a claim =E2=80=
=93 you can find these by searching 'Job Retention Scheme step by step gu=
ide'.

To find out what other financial support may be available for you and you=
r business as part of the UK Government=E2=80=99s Plan for Jobs, search =E2=
=80=98find coronavirus financial support=E2=80=99 on GOV=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C.UK.

* [ #gd_top ]*Back to the top [ #gd_top ]**

________________________________________________________________________

*A word about scams*

We are aware of recent increases in scam phone calls, emails and texts. I=
f someone contacts you claiming to be from HMRC saying that you owe tax a=
nd face arrest, are due a tax refund, that your National Insurance number=
 has been compromised, or asking you to transfer money, or for bank or ot=
her personal details, it might be a scam.

Search GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK for our =E2=80=98scams =
checklist=E2=80=99 and to find out how to report tax scams. You can also =
access the National Cyber Security Centre=E2=80=99s new guide on how to s=
tay secure online and protect yourself or your business against cybercrim=
e by searching 'Cyber Aware'.

I hope this information helps you and your business, and we=E2=80=99ll co=
ntinue to keep you updated.

Yours faithfully

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 ]*

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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 ]=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.

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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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or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">COVID-19 Support</h1>
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 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">I=E2=80=99m writing to you with the latest information about fi=
nancial support schemes available to help you during the pandemic. This i=
ncludes a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CMay deadline for =
submitting your April Coronavirus Job Retention Scheme (CJRS) claims, inf=
ormation on CJRS eligibility and the latest on VAT deferral.</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;"><s=
trong><u><a href=3D"#April" 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;">April CJRS claims</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"#CJRS" 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;">CJRS eligibility for claim pe=
riods from May</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"#Frequent" style=3D"color: #0000EE; text-decoration: =
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyp=
hens: none; -moz-hyphens: none; hyphens: none;">Frequently asked question=
s about the CJRS</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"#vat" 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;">VAT deferral =E2=80=93 apply n=
ow to spread your payments</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"#SUPPORT" 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;">Where can I get further su=
pport?</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"#SCAMS" 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 word about scams</a></u></=
strong></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: 15px 0;" align=
=3D"left"><strong><a id=3D"April" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-=
hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"April"></a>Apr=
il CJRS 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">Thank you if you have submitted your April furlough claims alre=
ady. If you haven=E2=80=99t submitted them yet, you must do so by the dea=
dline of Friday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8C=
May.</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 currently claim 80% of your furloughed employees=E2=80=99=
 usual wages for the hours not worked, up to a cap of =C2=A32,500 per mon=
th, to the end of June.</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 before, during or after you process your payroll.=
 If you can, it=E2=80=99s best to make a claim once you=E2=80=99re sure o=
f the exact number of hours your employees will work so you don=E2=80=99t=
 have to amend your claim later.</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;">Ch=
eck if you=E2=80=99re eligible and work out how much you can claim using =
our CJRS calculator and examples, by searching '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 April no later than Friday=E2=80=8C=E2=80=8C =E2=80=8C=
14=E2=80=8C=E2=80=8C =E2=80=8CMay.</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 that support the amount of CJRS grants you claim, in case HMRC=
 needs to check them.</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 must pay the associated employee tax and National I=
nsurance contributions to HMRC</strong>. If you don=E2=80=99t do that, yo=
u=E2=80=99ll need to repay the whole of the CJRS grant, as this is a cond=
ition of applying for the grant.</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><a href=3D"#gd_top" 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;">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: 15px 0;" align=
=3D"left"><strong><a id=3D"CJRS" style=3D"color: #0000EE; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;" name=3D"CJRS"></a>CJRS =
eligibility for claim periods from May</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 employees who have previously been ineligible for t=
he CJRS, as they were not on your payroll on 30 October 2020, they may be=
 eligible for periods from 1 May 2021 onwards.</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 claim periods from May, you can now claim for eligible empl=
oyees who were on your PAYE payroll on 2 March 2021. This means you must =
have made a PAYE Real Time Information (RTI) submission between 20 March =
2020 and 2 March 2021, notifying HMRC of earnings for that 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 and your employees do not need to have benefitted from the =
scheme before to make a claim, as long as you meet the eligibility criter=
ia. For more information on eligibility, search 'check if you can claim f=
or your employees=E2=80=99 wages' 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><a href=3D"#gd_top" 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;">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: 15px 0;" align=
=3D"left"><strong><a id=3D"Frequent" 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"Frequent"><=
/a>Frequently asked questions about the 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.UK by searching 'Job Retention Scheme', and here are some=
 answers to the most common questions that employers have been asking us =
recently:</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 much can I claim through the 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">The UK Government will continue to pay 80% of your furloughed e=
mployees=E2=80=99 usual wages for the hours not worked, up to a cap of =C2=
=A32,500 per month, to the end of June.</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 July, CJRS grants will cover 70% of employees' usual wages f=
or the hours not worked, up to a cap of =C2=A32,187.50. In August and Sep=
tember, this will then reduce to 60% of employees=E2=80=99 usual wages up=
 to a cap of =C2=A31,875.</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 pay the difference from Ju=E2=80=8C=E2=80=8Cly=
, so that you continue to pay your furloughed employees at least 80% of t=
heir usual wages for the hours they do not work during this time, up to a=
 cap of =C2=A32,500 per 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">You must also pay the associated employee tax and National Insu=
rance contributions to HMRC. If you don=E2=80=99t do that, you=E2=80=99ll=
 need to repay the whole of the CJRS grant to us.</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 claim a CJRS grant to pay for holiday leave?</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">If you have furloughed employees because of the impact of the p=
andemic on your business, you can claim under the CJRS for periods of pai=
d leave they take while on furlough, including for bank holidays. You sho=
uld not place employees on furlough just because they are going to be on =
leave.</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 furloughed for only some of their hours, yo=
u can count time taken as holiday as furloughed hours, rather than workin=
g hours. This means you can currently claim for 80% of your employee=E2=80=
=99s usual wages when they=E2=80=99re on leave.</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 line with the Working Time Regulations, if a furloughed empl=
oyee takes holiday you should make sure you are calculating the correct h=
oliday pay, and not simply continuing to pay the 80% you receive through =
the CJRS. You may need to top up your employees=E2=80=99 pay to 100% of t=
heir normal hourly rate or salary. For more information search 'check if =
you can claim for your employees' wages' and 'holiday entitlement and pay=
 during coronavirus' 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><a href=3D"#gd_top" 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;">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: 15px 0;" align=
=3D"left"><strong><a id=3D"vat" style=3D"color: #0000EE; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;" name=3D"vat"></a>VAT def=
erral =E2=80=93 apply now to spread your=E2=80=AFpayments</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 VAT deferral new payment scheme is open for all businesses =
who deferred paying VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8Ca=
nd 30=E2=80=8C=E2=80=8C =E2=80=8CJune 2020 and have been unable to pay in=
 full by 31 March=E2=80=8C=E2=80=8C =E2=80=8C2021.</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">Apply now to spread these payments =E2=80=93=E2=80=AF<strong>bu=
sinesses that join by=E2=80=AF19=E2=80=8C=E2=80=8C =E2=80=8CMay=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C2021 can pay in up to nine monthly instalments</=
strong>. The later businesses join, the fewer instalments will be availab=
le to them.</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 join the=C2=A0easy-to-use=C2=A0scheme quickly and simpl=
y online=E2=80=AFby 21=E2=80=8C=E2=80=8C =E2=80=8CJune,=E2=80=AFwithout n=
eeding to call=C2=A0us.=E2=80=AFTo find out more, including=C2=A0what=C2=A0=
you need to=C2=A0join=C2=A0online, go to 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.UK and search 'VAT de=
ferral'.</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're still unable to pay and need more time, please contac=
t us =E2=80=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'if you=
 cannot pay your tax bill 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">You may be charged a 5% penalty and/or interest if you do not p=
ay in full, sign up to the scheme or get in touch with us to make an arra=
ngement=C2=A0to pay by 30=E2=80=8C=E2=80=8C =E2=80=8CJune=E2=80=8C=E2=80=8C=
 =E2=80=8C2021.</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><a href=3D"#gd_top" 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;">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: 15px 0;" align=
=3D"left"><a id=3D"SUPPORT" 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;" name=3D"SUPPORT"></a><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 benefitted from our webinars which off=
er information on the CJRS and other government support, and how they app=
ly to 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=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C and search 'help and support if your business is affec=
ted by coronavirus'. If you=E2=80=99re booked on a webinar but can no lon=
ger attend, please cancel your place to allow space for others to registe=
r.</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">There=E2=80=99s a list of monthly claims deadlines and a helpfu=
l step-by-step guide 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.UK, summarising the l=
atest information on the CJRS and the steps you need to take to make a cl=
aim =E2=80=93 you can find these by searching 'Job Retention Scheme step =
by step guide'.</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 what other financial support may be available for y=
ou and your business as part of the UK Government=E2=80=99s Plan for Jobs=
, search =E2=80=98find coronavirus financial support=E2=80=99 on GOV=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><a href=3D"#gd_top" 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;"></a><strong><a hre=
f=3D"#gd_top" style=3D"color: #0000EE; text-decoration: underline; -ms-wo=
rd-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-=
hyphens: none; hyphens: none;">Back to the top</a></strong></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: 15px 0;" align=
=3D"left"><strong><a id=3D"SCAMS" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-=
hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"SCAMS"></a>A w=
ord 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: 15px 0;" align=
=3D"left">We are aware of recent increases in scam phone calls, emails an=
d texts. If someone contacts you claiming to be from HMRC saying that you=
 owe tax and face arrest, are due a tax refund, that your National Insura=
nce number has been compromised, or asking you to transfer money, or for =
bank or other personal details, it might be a scam.</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">Search GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK for our =E2=80=
=98scams checklist=E2=80=99 and to find out how to report tax scams. You =
can also access the National Cyber Security Centre=E2=80=99s new guide on=
 how to stay secure online and protect yourself or your business against =
cybercrime 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: 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>
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<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=
ImJ1bGxldGluX2lkIjoiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.mkJfjSfq2bllLJXsODawrNul4D2LRpKIus24vVKkv2w/s/=
565344755/br/105878507749-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=
mJ1bGxldGluX2lkIjoiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.vjWmhMnR1z8Fy4DUB8_xPcFJ4j4YUUHwEDHh6f9T4ds/s/5=
65344755/br/105878507749-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>
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itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"padding: =
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ng: 0px;">

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ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
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<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
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<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
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der-right-style: solid;">

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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=
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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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.XBNkqRKlAt9IA8S6jeK1qEG_9xgiTccistHd3qoE01=
Y/s/565344755/br/105878507749-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.EYbEhR2uVB_2RJsfdLslGYJ_XgtKVtpYAPVs6hvHXU=
8/s/565344755/br/105878507749-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.LO0_cm41r668Dnwm7bJEr_nzPr3I7c5_jaueuVN6M4M/s/=
565344755/br/105878507749-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.=
eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI=
joiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
J5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.zSz0E2WhTnE=
owEbblJeop0sRTKMUPNfc3JZItMN_6Os/s/565344755/br/105878507749-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInF1ZX=
J5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2x=
pY2siLCJidWxsZXRpbl9pZCI6IjIwMjEwNTA1LjM5OTUyNTcxIiwidXJsIjoiaHR0cHM6Ly9w=
dWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX=
2NsaWNrX3Vuc3Vic2NyaWJlIn0.bLeu_mDyIbP1Ax2YmbIGi1ecMHdvqxiFwsbmz4EoDdI/s/=
565344755/br/105878507749-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>
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</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
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<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
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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:=
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ase visit our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTA1MDUuMzk5NTI1NzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
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8507749-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>
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