HEX

File: D:/hMailServer/Data/showfile.com/admin/F8/{F85AC338-E912-4ABA-A534-4895654E1E05}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_AE2_B68E_2A4805D3.289FF481"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <17052766.911005@advice.hmrc.gov.uk>
Subject: =?Cp1252?Q?Actions_for_you_=96_prepare_for_the_?= =?Cp1252?Q?closure_of_the_Job_Retention_Scheme?=
Date: Fri, 17 Sep 2021 09:19:31 -0500
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_AE2_B68E_2A4805D3.289FF481
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/2f106f4 ]

=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 support =
schemes available as part of the UK Government=E2=80=99s Plan for Jobs.

This includes information to help you prepare for the Coronavirus Job Ret=
ention Scheme (CJRS) scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSept=
ember and a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8COctober deadlin=
e for submitting final claims.

To find out what other financial support may be available for you and you=
r business, search 'find coronavirus financial support' on GOV=E2=80=8C=E2=
=80=8C.UK.


  * *Submit your CJRS claims for September [ #submit ]*=20
  * *Preparing for the end of the CJRS =E2=80=93 frequently asked questio=
ns [ #prepare ]*=20
  * *Final claims for the Statutory Sick Pay Rebate Scheme [ #final ]*=20=

  * *A word about scams [ #a ]*=20
________________________________________________________________________

*1. Submit your CJRS claims for September*

Final CJRS claims for September can now be submitted and must be made by=C2=
=A0*Thursday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8COct=
ober*.

You can claim 60% of furloughed employees' usual wages for the hours not =
worked, up to a cap of =C2=A31,875 per month per employee. You'll need to=
 contribute 20% from your own funds so that your furloughed employees con=
tinue to be paid at least 80% of their usual wages in total, for the hour=
s they do not work (up to a cap of =C2=A32,500 a month).

*What you need to do now:*


  * prepare for the scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSepte=
mber=20
  * work out how much you can claim, and the contribution you=E2=80=99ll =
need to make to reach 80% of usual wages, by searching 'Job Retention Sch=
eme' on GOV=E2=80=8C=E2=80=8C.UK=20
  * submit any claims for September, no later than Thursday=E2=80=8C=E2=80=
=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8COctober=20
  * keep records supporting the grants you claim, in case we need to chec=
k them=20
  * make sure you continue paying CJRS-related employee tax and National =
Insurance contributions to HMRC, and contact us if you're struggling to p=
ay.=20

*Back to the top [ #gd_top ]*

________________________________________________________________________

*2. Preparing for the end of the CJRS=C2=A0=E2=80=93 [ #prepare ] frequen=
tly asked questions*

As the *CJRS closes on=E2=80=8C=E2=80=8C 30=E2=80=8C=E2=80=8C =E2=80=8CSe=
ptember*, you=E2=80=99ll be thinking about next steps for your employees =
and your business.

You can find everything you need to know about the CJRS on GOV=E2=80=8C=E2=
=80=8C.UK, and here are some answers to our most frequently asked questio=
ns:

*What should I do when the scheme closes?*

You=E2=80=99ll need to:


  * bring your employees back to work on their agreed terms and condition=
s=20
  * agree any changes to their terms and conditions with them=20
  * consider ending their employment.=20

When making decisions about how and when to end furlough arrangements, eq=
uality and discrimination laws will apply in the usual way. For more info=
rmation search 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.

*Can I claim CJRS for employees on notice periods?*

You cannot claim CJRS grants for any days your employee is serving a cont=
ractual or statutory notice period, including notice of retirement, resig=
nation or redundancy.=20

*What support is available for my employees if I=E2=80=99m unable to brin=
g them back to work?*

There=E2=80=99s UK Government support available for your employees throug=
h the JobHelp website, offering a range of support, training and advice, =
to help people find their next opportunity. This includes the Kickstart s=
cheme and other Plan for Jobs support measures, along with advice on lear=
ning new skills and finding who=E2=80=99s recruiting. Search GOV=E2=80=8C=
.UK for 'Plan for Jobs programmes' for more information.

Normal redundancy rules and protections apply to furloughed employees =E2=
=80=93 search 'redundancy rules' on GOV=E2=80=8C=E2=80=8C.UK for more inf=
ormation.

*What support is available to help my business grow after the CJRS has cl=
osed?*

If you=E2=80=99re looking to grow your business, the UK Government Help t=
o Grow scheme offers management and digital programmes to help you learn =
new skills and reach more customers. To register your interest, search 'H=
elp to Grow' on GOV=E2=80=8C=E2=80=8C.UK.

If you=E2=80=99re considering taking on new employees, there=E2=80=99s a =
range of UK Government support available to help your business, including=
 placements, apprenticeships and training opportunities. Search 'Plan for=
 Jobs programmes for employers' on GOV=E2=80=8C=E2=80=8C.UK to find out h=
ow your business could benefit.

*What if I=E2=80=99ve claimed too much in error?*

If you=E2=80=99ve claimed too much CJRS grant and have not already repaid=
 the overclaimed amount, you can repay as part of your next online claim =
without needing to call us. If you claimed too much but don=E2=80=99t pla=
n to submit further claims, you can let us know and make a repayment onli=
ne through our card payment service or by bank transfer =E2=80=93 go to '=
pay Coronavirus Job Retention Scheme grants back' on GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK.

You must tell us and repay the money by the latest of whichever date belo=
w applies:


  * 90 days from receiving the CJRS money you=E2=80=99re not entitled to=20=

  * 90 days from the point circumstances changed so that you were no long=
er entitled to keep the CJRS grant.=20

If you don=E2=80=99t, you may have to pay interest and a penalty as well =
as repaying the excess CJRS grant. Search 'interest rates for late and ea=
rly payments' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.

*What if I haven=E2=80=99t claimed enough? *

If you made a mistake in your claim that means you received too little mo=
ney, you=E2=80=99ll need to amend your claim *within 28=E2=80=8C=E2=80=8C=
 =E2=80=8Ccalendar days *after the month the claim relates to. The deadli=
ne to amend claims for August is Tuesday=E2=80=8C=E2=80=8C =E2=80=8C28=E2=
=80=8C=E2=80=8C =E2=80=8CSeptember. To find out how, search 'get help wit=
h the Coronavirus Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*3. Final claims for=C2=A0the=C2=A0Statutory Sick Pay Rebate Scheme*

The Statutory Sick Pay Rebate Scheme closes on 30=E2=80=8C=E2=80=8C =E2=80=
=8CSeptember=E2=80=8C=E2=80=8C =E2=80=8C2021. You have until 31=E2=80=8C=E2=
=80=8C =E2=80=8CDecember=E2=80=8C=E2=80=8C =E2=80=8C2021 to submit any fi=
nal claims, or to amend claims you have already submitted.

As a reminder, if you=E2=80=99re an employer with fewer than 250 employee=
s and if you=E2=80=99ve paid Statutory Sick Pay (SSP) to employees for si=
ckness absence or self-isolation that was coronavirus-related until 30=E2=
=80=8C=E2=80=8C =E2=80=8CSeptember, you could be eligible for support. Yo=
u can make claims yourself, or speak to your tax agent about making claim=
s on your behalf. The repayment can cover up to two weeks of the applicab=
le rate of SSP.

For more information on eligibility and how to make your final claims, se=
arch 'check if 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 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&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/2f106f4 ]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_AE2_B68E_2A4805D3.289FF481
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>    Actions for you =E2=80=93 prepare for the closure of the Job R=
etention 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=
1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZjEwNmY0In0.x=
d84JMVm4dK98lfDQKfnI2Pu_cBhA3Nn_xiqXfcQJi8/s/565344755/br/112526260317-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 support schemes available as part of the UK Government=E2=80=99=
s 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 information to help you prepare for the Coronav=
irus Job Retention Scheme (CJRS) scheme closing on 30=E2=80=8C=E2=80=8C =E2=
=80=8CSeptember and a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8COctob=
er deadline for submitting final 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">To find out what other financial support may be available for=
 you and your business, search 'find coronavirus financial support' on GO=
V=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><a href=3D"#submit" 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;">Submit your CJRS claims for Se=
ptember</a></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><a href=3D"#prepare" 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;">Preparing for the end of the =
CJRS =E2=80=93 frequently asked questions</a></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><a href=3D"#final" style=3D"color: #0000EE; text-decoration: underl=
ine; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: =
none; -moz-hyphens: none; hyphens: none;">Final claims for the Statutory =
Sick Pay Rebate Scheme</a></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><a href=3D"#a" style=3D"color: #0000EE; text-decoration: underline;=
 -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none=
; -moz-hyphens: none; hyphens: none;">A word about scams</a></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: 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 September</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">Final CJRS claims for September can now be submitted and must=
 be made by=C2=A0<strong>Thursday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=
=80=8C =E2=80=8COctober</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">You can claim 60% of furloughed employees' usual wages for th=
e hours not worked, up to a cap of =C2=A31,875 per month per employee. Yo=
u'll need to contribute 20% from your own funds so that your furloughed e=
mployees continue to be paid 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).</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;">pr=
epare for the scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSeptember</=
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;">wo=
rk out how much you can claim, and the contribution you=E2=80=99ll need t=
o make to reach 80% of usual wages, by searching 'Job Retention Scheme' o=
n 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 September, no later than Thursday=E2=80=8C=E2=80=8C =E2=
=80=8C14=E2=80=8C=E2=80=8C =E2=80=8COctober</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 the 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 continue paying CJRS-related employee tax and National Insura=
nce contributions to HMRC, and contact us if you're struggling to pay.</l=
i>
</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"prepare" 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"prepare"><=
/a>2. Preparing for the end of the CJRS=C2=A0=E2=80=93<a href=3D"#prepare=
" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: br=
eak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: non=
e; hyphens: none;"></a> frequently asked questions</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">As the <strong>CJRS closes on=E2=80=8C=E2=80=8C 30=E2=80=8C=E2=
=80=8C =E2=80=8CSeptember</strong>, you=E2=80=99ll be thinking about next=
 steps for your employees and your business.</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 know about the CJRS on GO=
V=E2=80=8C=E2=80=8C.UK, and here are some answers to our most frequently =
asked questions:<br><br><strong>What should I do when the scheme closes?<=
/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">You=E2=80=99ll need to:</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;">br=
ing your employees back to work on their agreed terms and conditions</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;">ag=
ree any changes to their terms and conditions with 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;">co=
nsider ending their employment.</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">When making decisions about how and when to end furlough arra=
ngements, equality and discrimination laws will apply in the usual way. F=
or more information 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>Can I claim CJRS for employees on notice periods?</st=
rong></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 cannot claim CJRS grants for any days your employee is se=
rving a contractual or statutory notice period, including notice of retir=
ement, resignation or redundancy. <br><br><strong>What support is availab=
le for my employees if I=E2=80=99m unable to bring them back to work?</st=
rong></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 UK Government support available for your empl=
oyees through the JobHelp website, offering a range of support, training =
and advice, to help people find their next opportunity. This includes the=
 Kickstart scheme and other Plan for Jobs support measures, along with ad=
vice on learning new skills and finding who=E2=80=99s recruiting. Search =
GOV=E2=80=8C.UK for 'Plan for Jobs programmes' for more information.</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">Normal redundancy rules and protections apply to furloughed e=
mployees =E2=80=93 search 'redundancy rules' on GOV=E2=80=8C=E2=80=8C.UK =
for more information.</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 support is available to help my business grow af=
ter the CJRS has closed?</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 you=E2=80=99re looking to grow your business, the UK Gover=
nment Help to Grow scheme offers management and digital programmes to hel=
p you learn new skills and reach more customers. To register your interes=
t, search 'Help to Grow' 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">If you=E2=80=99re considering taking on new employees, there=E2=
=80=99s a range of UK Government support available to help your business,=
 including placements, apprenticeships and training opportunities. Search=
 'Plan for Jobs programmes for employers' on GOV=E2=80=8C=E2=80=8C.UK to =
find out how your business could benefit.</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 if I=E2=80=99ve claimed too much in error?</stro=
ng></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=99ve claimed too much CJRS grant and have not al=
ready repaid the overclaimed amount, you can repay as part of your next o=
nline claim without needing to call us. If you claimed too much but don=E2=
=80=99t plan to submit further claims, you can let us know and make a rep=
ayment online through our card payment service or by bank transfer =E2=80=
=93 go to 'pay Coronavirus Job Retention Scheme grants back' on GOV=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: 0 0 15px;" ali=
gn=3D"left">You must tell us and repay the money by the latest of whichev=
er date below applies:</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;">90=
 days from receiving the CJRS money you=E2=80=99re not entitled to</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">90=
 days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">If you don=E2=80=99t, you may have to pay interest and a pena=
lty as well as repaying the excess CJRS grant. Search 'interest rates for=
 late and early payments' on GOV=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: 0 0 15px;" ali=
gn=3D"left"><strong>What if I haven=E2=80=99t claimed enough? </strong></=
p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">If you made a mistake in your claim that means you received t=
oo little money, you=E2=80=99ll need to amend your claim <strong>within 2=
8=E2=80=8C=E2=80=8C =E2=80=8Ccalendar days </strong>after the month the c=
laim relates to. The deadline to amend claims for August is Tuesday=E2=80=
=8C=E2=80=8C =E2=80=8C28=E2=80=8C=E2=80=8C =E2=80=8CSeptember. To find ou=
t how, search 'get help with the Coronavirus Job Retention Scheme' on GOV=
=E2=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 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"final" 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"final"></a>3=
. Final claims for=C2=A0the=C2=A0Statutory 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 Statutory Sick Pay Rebate Scheme closes on 30=E2=80=8C=E2=
=80=8C =E2=80=8CSeptember=E2=80=8C=E2=80=8C =E2=80=8C2021. You have until=
 31=E2=80=8C=E2=80=8C =E2=80=8CDecember=E2=80=8C=E2=80=8C =E2=80=8C2021 t=
o submit any final claims, or to amend claims you have already submitted.=
</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">As a reminder, if you=E2=80=99re an employer with fewer than =
250 employees and if you=E2=80=99ve paid Statutory Sick Pay (SSP) to empl=
oyees for sickness absence or self-isolation that was coronavirus-related=
 until 30=E2=80=8C=E2=80=8C =E2=80=8CSeptember, you could be eligible for=
 support. You can make claims yourself, or 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.</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 more information on eligibility and how to make your fina=
l claims, search '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"a" 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"a"></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 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=
ImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.-0U-kpc0tegsMiLEdY7dcowv-0o8eqW4BpQtsv0SOVI/s/=
565344755/br/112526260317-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=
mJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.ns8A18VIRK_jo6ugXFQEKSL37RxV6sNTeuAO5N4gyFY/s/5=
65344755/br/112526260317-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=
yMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.JQLGQRU9eXKQXkVHLmXc55gbDxf7hIXdxn-yN=
xSyNIs/s/565344755/br/112526260317-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=
luX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2h=
tcmNnb3Z1ayJ9.hxmA31tGzqPb-KPZ5y8zxs6k3uF5pAQJy4M8xY9tMaI/s/565344755/br/=
112526260317-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=
aW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuN=
DYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.LoYUa171Rqn_zkbhNeUCom=
ru11Gr8eZtjwzr5LGP56w/s/565344755/br/112526260317-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=
yIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL2Nvbn=
RlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZjEwNmY=
0In0.hw7epKMISN9Mjt-M9qvh52tqNHe9wssjf8zuwbzbjYg/s/565344755/br/112526260=
317-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=
MTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.=
DaMKDutR7zaWHD2cjm-3KkU_Et6lj08vBQEa6FYOY_8/s/565344755/br/112526260317-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=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.mjuViUW1HsG6TM3iPdiUgX88KuWDADxTyW2oBq5jE3=
0/s/565344755/br/112526260317-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=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.lMnmUTrKQ8q8SPhL2oYvLr7JnyNZ5-Us8DQKQLixnu=
s/s/565344755/br/112526260317-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=
ImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.hKxeHBXLs6t39wK0dffqfThpngjZrPFHrMv3zJODscU/s/=
565344755/br/112526260317-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=
joiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
J5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.umUk3-KFIWe=
jxnM0JpHvZkOaoNieoVro-6g7ZMuxx_Q/s/565344755/br/112526260317-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=
pY2siLCJidWxsZXRpbl9pZCI6IjIwMjEwOTE3LjQ2MDc4OTAxIiwidXJsIjoiaHR0cHM6Ly9w=
dWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX=
2NsaWNrX3Vuc3Vic2NyaWJlIn0.zib2cltvsSKr6NHFJzmxeuoKPx4f-WDiPJbwa22FRTc/s/=
565344755/br/112526260317-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=
GluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.SIkEPDKGRnS0VKRF3jl9Jm-s5ghaidS5m01PDAqUmZs/s/565344755/br/11252=
6260317-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=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MTcuNDYwNzg5MDEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.oB9bn0dNMNPUAj27N4h0ap2ynLRB=
b9lUNZqc8oJHmrs/s/565344755/br/112526260317-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=
aW5yZWNpcGllbnRpZD0xMTI1MjYyNjAzMTctbCZzdWJzY3JpYmVyaWQ9NTY1MzQ0NzU1Jm1za=
WQ9JmF1aWQ9Jm1haWxpbmdpZD0yMDIxMDkxNy40NjA3ODkwMSZtZXNzYWdlaWQ9TURCLVBSRC=
1CVUwtMjAyMTA5MTcuNDYwNzg5MDEmZGF0YWJhc2VpZD0xMDAxJnR5cGU9b3BlbiZzZXJpYWw=
9MTcwNTI3NjYmZW1haWxpZD12aW5jZUBzaG93ZmlsZS5jb20mdXNlcmlkPXZpbmNlQHNob3dm=
aWxlLmNvbSZ0YXJnZXRpZD0mZmw9Jm12aWQ9JmV4dHJhPSYmJg=3D=3D" WIDTH=3D"1" HEI=
GHT=3D"1" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body=
>
</html>
=0A
------=_NextPart_AE2_B68E_2A4805D3.289FF481--