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Subject: =?Cp1252?Q?Action_required_=96_upcoming_deadlines_fo?= =?Cp1252?Q?r_VAT_deferral_and_furloughing_employees?=
Date: Wed, 16 Jun 2021 18:21:26 +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/2e3db34 ]

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h m revenue and customs =20
COVID-19 Support
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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:


  * the 21=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for joining the onlin=
e VAT deferral new payment scheme=20
  * a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CJuly deadline for sub=
mitting your June Coronavirus Job Retention Scheme (CJRS) claims=20
  * details of changes to the CJRS from July.=20

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.


  * *_VAT deferral =E2=80=93 final chance to join online [ #VAT ]_*=20
  * *_Submit your CJRS claims for June [ #SUBMIT ] _*=20
  * *_Changes to the CJRS from July [ #CHANGES ] _*=20
  * *_Use our updated CJRS templates to make claiming for multiple employ=
ees easier [ #USE ]_*=20
  * *_Where can I get further support? [ #WERE ] _*=20
  * *_A word about scams [ #WORD ]_*=20
________________________________________________________________________

*1. VAT deferral =E2=80=93 final chance to join online*

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 were unable to pay in full by 31 Mar=
ch=E2=80=8C=E2=80=8C =E2=80=8C2021.

*The last day you can join this scheme online is 21=E2=80=8C=E2=80=8C =E2=
=80=8CJune*.=C2=A0If you join by this date you can spread your payments a=
cross up to eight instalments.

If you have deferred paying VAT and have not yet joined the VAT deferral =
new payment scheme, you may be charged a 5% penalty and/or interest if yo=
u do not join online by the deadline of 21=E2=80=8C=E2=80=8C =E2=80=8CJun=
e or pay in full by 30=E2=80=8C=E2=80=8C =E2=80=8CJune.

You can join quickly and simply online without needing to call us. To fin=
d out more, including what you need to join online, go to GOV=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 to ma=
ke an alternative arrangement by 30=E2=80=8C=E2=80=8C =E2=80=8CJune=E2=80=
=8C=E2=80=8C =E2=80=8C2021 =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'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*2. Submit your CJRS claims for June*

CJRS claims for periods in June can now be submitted and must be made by =
Wednesday=E2=80=8C=E2=80=8C =E2=80=8C1=E2=80=8C=E2=80=8C4 Ju=E2=80=8C=E2=80=
=8Cl=E2=80=8C=E2=80=8Cy.

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

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.

*Conditions of claiming CJRS grants*

*You must pay the associated employee tax and National Insurance contribu=
tions to HMRC*. This is a condition of claiming the grant, and not doing =
so will mean you=E2=80=99ll need to repay the whole of the CJRS grant and=
 you may not be able to claim future CJRS grants.

If you=E2=80=99re having difficulty paying any of your tax liabilities to=
 HMRC, we can work with you to explore affordable payment options =E2=80=93=
 for example, through a payment plan where you can pay in instalments. To=
 find out more, go to GOV=E2=80=8C=E2=80=8C.UK and search 'time to pay ar=
rangement=E2=80=99.

*Flexibly furloughing employees*

If your business continues to be affected by coronavirus, you don=E2=80=99=
t need to place all your employees on full furlough. You can also use the=
 CJRS flexibly if you bring your employees back to work for some of their=
 usual hours. You can claim a portion of your employees=E2=80=99 usual wa=
ge costs, but only for the hours spent on furlough.

You must not claim under the CJRS for any hours that your employees work.=
 We are carrying out compliance checks to identify error and fraud in cla=
ims.

*What you need to do now:*


  * If you haven=E2=80=99t submitted your claims for May but believe that=
 you have a reasonable excuse for missing the deadline (14 June), check i=
f you can make a late claim by searching 'claim for wages' on GOV=E2=80=8C=
=E2=80=8C.UK.=20
  * Submit any claims for June no later than Wednesday=E2=80=8C=E2=80=8C =
=E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CJuly.=20
  * Keep records that support any CJRS grant amounts you claim, in case H=
MRC needs to check them.=20
  * Make sure you=E2=80=99re paying employee tax and National Insurance c=
ontributions to HMRC and contact us if you're struggling to pay.=20

*Back to the top [ #gd_top ]*

________________________________________________________________________

*3. Changes to the CJRS from July*

In July, the UK Government will pay 70% of employees' usual wages for the=
 hours not worked, up to a cap of =C2=A32,187.50. In August and September=
, this will reduce to 60% of employees=E2=80=99 usual wages up to a cap o=
f =C2=A31,875.

You will need to pay the 10% difference in July, and 20% in August and Se=
ptember, so that you continue to pay your furloughed employees at least 8=
0% 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 can still choose to top up your employees=E2=80=99 wages above the 80=
% level or cap for each month if you wish, at your own expense.

To help you plan ahead for future claim periods, the CJRS calculator is a=
vailable to help you work out how much you can claim for employees up to =
the end of September. To find this and everything you need to know about =
the CJRS, search 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.

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

________________________________________________________________________

*4. Use our updated CJRS templates to make claiming for multiple employee=
s easier**

*We=E2=80=99ve updated our claims process for employers who have 16 or mo=
re employees, making it easier to add their details. Different templates =
are available if you are claiming for between 16-99 employees, or for 100=
 or more employees.

If you were already using our previous template to claim for 100 employee=
s or more, you can carry on using it. Third-party software incorporating =
this will still work.

You must enter all the information in the right format before uploading t=
he completed template so that your claim is processed quickly and success=
fully.

We=E2=80=99ve also updated the process to help you get your claim right f=
irst time and provide all the information needed so that your claims aren=
=E2=80=99t delayed or stopped. For example, if you can't provide a Nation=
al Insurance number for an employee, you can now select a reason for this=
.

If you make a mistake, the template will highlight it to help you put it =
right before you submit your claim. Please remember not to change the for=
mat of the template before you submit it, as that won=E2=80=99t be accept=
ed by our system.

You can find everything you need to help you make a claim, including our =
updated templates, by searching 'claim for wages' on GOV=E2=80=8C=E2=80=8C=
.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*5. Where can I get further support?*

Thousands of people have benefitted from our webinars, which offer inform=
ation 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=
.UK and search 'help and support if your business is affected by coronavi=
rus'.

If you=E2=80=99re booked on a webinar but can no longer attend, please ca=
ncel 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.UK, summarising the latest informatio=
n on the CJRS and the steps you need to take to make a claim =E2=80=93 yo=
u can find these by searching 'Job Retention Scheme step by step guide'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*6. A word about scams*

We are aware of recent increases in scams via phone calls, emails and tex=
ts. If someone contacts you or your employees unexpectedly claiming to be=
 from HMRC =E2=80=93 possibly saying that you owe tax and face arrest, ar=
e due a tax refund, that your National Insurance number has been compromi=
sed or asking you to transfer money or give bank details =E2=80=93 it=E2=80=
=99s likely to be a scam.

Search GOV=E2=80=8C=E2=80=8C.UK for our 'scams checklist' 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 your=
self or your business against cybercrime 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
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x&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ] [ https://twitter.com/hm=
rcgovuk ] [ https://www.gov.uk/ ]share [ https://content.govdelivery.com/=
accounts/UKHMRCED/bulletins/2e3db34 ]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 ]=C2=A0 |=C2=A0=C2=A0Contact Us =
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|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
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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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 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:</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;">th=
e 21=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for joining the online VAT =
deferral new payment scheme</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;">a =
reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CJuly deadline for submittin=
g your June Coronavirus Job Retention Scheme (CJRS) claims</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;">de=
tails of changes to the CJRS from July.</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">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"#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 final c=
hance to join online</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"#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=
 June</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 J=
uly</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"#USE" 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;">Use our updated CJRS templates=
 to make claiming for multiple employees easier</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"#WERE" 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;">Where can I get further suppo=
rt?</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"VAT" 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"VAT"></a>1. VA=
T deferral =E2=80=93 final chance to join online</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 VAT deferral new payment scheme is open for all businesse=
s who deferred paying VAT due between 20 March=E2=80=8C=E2=80=8C =E2=80=8C=
and 30=E2=80=8C=E2=80=8C =E2=80=8CJune 2020, and were unable to pay in fu=
ll 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: 0 0 15px;" ali=
gn=3D"left"><strong>The last day you can join this scheme online is 21=E2=
=80=8C=E2=80=8C =E2=80=8CJune</strong>.=C2=A0If you join by this date you=
 can spread your payments across up to eight instalments.</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 have deferred paying VAT and have not yet joined the V=
AT deferral new payment scheme, you may be charged a 5% penalty and/or in=
terest if you do not join online by the deadline of 21=E2=80=8C=E2=80=8C =
=E2=80=8CJune or pay in full by 30=E2=80=8C=E2=80=8C =E2=80=8CJune.</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">You can join quickly and simply online without needing to cal=
l us. To find out more, including what you need to join online, go to GOV=
=E2=80=8C=E2=80=8C.UK and search 'VAT deferral'.</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're still unable to pay and need more time, please cont=
act us to make an alternative arrangement by 30=E2=80=8C=E2=80=8C =E2=80=8C=
June=E2=80=8C=E2=80=8C =E2=80=8C2021 =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: 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"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=
>2. Submit your CJRS claims for June</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">CJRS claims for periods in June can now be submitted and must=
 be made by Wednesday=E2=80=8C=E2=80=8C =E2=80=8C1=E2=80=8C=E2=80=8C4 Ju=E2=
=80=8C=E2=80=8Cl=E2=80=8C=E2=80=8Cy.</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">You can 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 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: 0 0 15px;" ali=
gn=3D"left">You can claim before, during or after you process your payrol=
l. If you can, it=E2=80=99s best to make a claim once you=E2=80=99re sure=
 of the exact number of hours your employees will work so you don=E2=80=99=
t 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: 0 0 15px;" ali=
gn=3D"left"><strong>Conditions of claiming CJRS grants</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"><strong>You must pay the associated employee tax and National=
 Insurance contributions to HMRC</strong>. This is a condition of claimin=
g the grant, and not doing so will mean you=E2=80=99ll need to repay the =
whole of the CJRS grant and you may not be able to claim future CJRS gran=
ts.</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 having difficulty paying any of your tax li=
abilities to HMRC, we can work with you to explore affordable payment opt=
ions =E2=80=93 for example, through a payment plan where you can pay in i=
nstalments. To find out more, go to GOV=E2=80=8C=E2=80=8C.UK and search '=
time to pay arrangement=E2=80=99.</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>Flexibly furloughing employees</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">If your business continues to be affected by coronavirus, you=
 don=E2=80=99t need to place all your employees on full furlough. You can=
 also use the CJRS flexibly if you bring your employees back to work for =
some of their usual hours. You can claim a portion of your employees=E2=80=
=99 usual wage costs, but only for the hours spent on furlough.</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">You must not claim under the CJRS for any hours that your emp=
loyees work. We are carrying out compliance checks to identify error and =
fraud in claims.</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>
<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;">If=
 you haven=E2=80=99t submitted your claims for May but believe that you h=
ave a reasonable excuse for missing the deadline (14 June), check if you =
can make a late claim by searching 'claim for wages' 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 June no later than Wednesday=E2=80=8C=E2=80=8C =E2=80=
=8C14=E2=80=8C=E2=80=8C =E2=80=8CJuly.</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 any CJRS grant amounts you claim, in case HMRC ne=
eds 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 employee tax and National Insurance contrib=
utions to HMRC and contact us if you're struggling to pay.</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: 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>3. Changes to the CJRS from 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">In July, the UK Government will pay 70% of employees' usual w=
ages for the hours not worked, up to a cap of =C2=A32,187.50. In August a=
nd September, this will reduce to 60% of employees=E2=80=99 usual wages u=
p 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: 0 0 15px;" ali=
gn=3D"left">You will need to pay the 10% difference in July, and 20% in A=
ugust and September, so that you continue to pay your furloughed employee=
s 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.</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">You can still choose to top up your employees=E2=80=99 wages =
above the 80% level or cap for each month if you wish, at your own expens=
e.</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 help you plan ahead for future claim periods, the CJRS cal=
culator is available to help you work out how much you can claim for empl=
oyees up to the end of September. To find this and everything you need to=
 know about the CJRS, search '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: 0 0 15px;" ali=
gn=3D"left"><strong><strong><a href=3D"#gd_top" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-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: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"USE" 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"USE"></a>4. Us=
e our updated CJRS templates to make claiming for multiple employees easi=
er</strong><strong><br><br></strong>We=E2=80=99ve updated our claims proc=
ess for employers who have 16 or more employees, making it easier to add =
their details. Different templates are available if you are claiming for =
between 16-99 employees, or for 100 or more employees.</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 were already using our previous template to claim for =
100 employees or more, you can carry on using it. Third-party software in=
corporating this will still work.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">You must enter all the information in the right format before=
 uploading the completed template so that your claim is processed quickly=
 and successfully.</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=E2=80=99ve also updated the process to help you get your c=
laim right first time and provide all the information needed so that your=
 claims aren=E2=80=99t delayed or stopped. For example, if you can't prov=
ide a National Insurance number for an employee, you can now select a rea=
son for this.</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 make a mistake, the template will highlight it to help=
 you put it right before you submit your claim. Please remember not to ch=
ange the format of the template before you submit it, as that won=E2=80=99=
t be accepted by our system.</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">You can find everything you need to help you make a claim, in=
cluding our updated templates, by searching 'claim for 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: 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"WERE" 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"WERE"></a>5. =
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: 0 0 15px;" ali=
gn=3D"left">Thousands of people have benefitted from our webinars, which =
offer information 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.UK and search 'help and support if your business is affected=
 by coronavirus'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">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.</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">There=E2=80=99s a list of monthly claims deadlines and a help=
ful step-by-step guide on GOV=E2=80=8C=E2=80=8C.UK, summarising the lates=
t information 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 s=
tep 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: 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>6. =
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 aware of recent increases in scams via phone calls, em=
ails and texts. If someone contacts you or your employees unexpectedly cl=
aiming to be from HMRC =E2=80=93 possibly saying that you owe tax and fac=
e arrest, are due a tax refund, that your National Insurance number has b=
een compromised or asking you to transfer money or give bank details =E2=80=
=93 it=E2=80=99s likely to 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: 0 0 15px;" ali=
gn=3D"left">Search GOV=E2=80=8C=E2=80=8C.UK for our 'scams checklist' and=
 to find out how to report tax scams. You can also access the National Cy=
ber 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: 0 0 15px;" ali=
gn=3D"left">Yours faithfully</p>
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<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>
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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=
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565344755/br/108012148522-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=
mJ1bGxldGluX2lkIjoiMjAyMTA2MTYuNDIwMDQ3OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.4nrHHLkjkpom5_oPQ-5yvTgv-QAmpMJG0snW0qM-Y0E/s/5=
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olor: #0000EE; text-decoration: underline; -ms-word-break: break-all; wor=
d-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
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