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Subject: =?Cp1252?Q?Actions_for_you_=96_submit_your_August_claims_and?= =?Cp1252?Q?_prepare_for_closure_of_the_Job_Retention_Scheme?=
Date: Thu, 19 Aug 2021 16:05:24 +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/2ed1547 ]

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

This includes a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8CSeptember d=
eadline for submitting your August Coronavirus Job Retention Scheme (CJRS=
) claims and some frequently asked questions to help you.

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


  * *_Submit your CJRS claims for August [ #submit ]_*=20
  * *_Frequently asked questions about the CJRS [ #freq ]_*=20
  * *_A word about scams [ #word ]_*=20
________________________________________________________________________

*1. Submit your CJRS claims for August*

CJRS claims for August can now be submitted and must be made by=C2=A0*Tue=
sday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8C September*=
.

For August and September, you can claim 60% of furloughed employees' usua=
l wages for the hours not worked, up to a cap of =C2=A31,875 per month. Y=
ou'll need to contribute 20% from your own funds so that your furloughed =
employees' are paid at least 80% of their usual wages in total for the ho=
urs they do not work (up to a cap of =C2=A32,500 a month).

September will be the last month of the CJRS.

*What you need to do now*=E2=80=AF


  * 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 August, no later than Tuesday=E2=80=8C=E2=80=8C=
 =E2=80=8C14=E2=80=8C=E2=80=8C =E2=80=8CSeptember=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
  * prepare for the scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSepte=
mber.=20

*Back to the top [ #gd_top ]*

________________________________________________________________________

*2. 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=E2=80=8C.UK, but here are some answers to the questions that emplo=
yers have been asking us recently:

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

If you have claimed too much CJRS grant and have not already repaid the o=
verclaimed amount, you can repay as part of your next online claim withou=
t needing to call us. If you claimed too much but do not plan to submit f=
urther claims, you can let us know and make a repayment online through ou=
r card payment service or by bank transfer =E2=80=93 go to 'pay Coronavir=
us Job Retention Scheme grants back' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C.UK.

You must notify us and repay the money by the latest of whichever date ap=
plies below:


  * 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 do not do this, you may have to pay interest and a penalty, as wel=
l 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.

*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 =E2=80=93 u=
nless this falls on a weekend or bank holiday, where the deadline is the =
next weekday. The deadline to amend claims for Ju=E2=80=8C=E2=80=8Cly is =
Tuesday=E2=80=8C=E2=80=8C =E2=80=8C31 =E2=80=8CAugust.

To find out how to amend your claim, search 'get help with the Coronaviru=
s Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C.UK.

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

________________________________________________________________________

*3. A word about scams*

We are urging customers to be careful if they are contacted out of the bl=
ue by someone asking for money or personal information. We continue to se=
e high numbers of fraudsters calling, emailing or texting customers claim=
ing to be from HMRC.

If in doubt, we advise you not to reply directly to anything suspicious, =
but to contact HMRC straight away and to search GOV=E2=80=8C=E2=80=8C.UK =
for 'HMRC scams'.

The National Cyber Security Centre has a helpful guide on how to stay sec=
ure online and protect yourself or your business against cyber crime, whi=
ch you can find by searching 'Cyber Aware'.

Yours faithfully

=20
jharra

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

=20

*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
=20
 [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-SocialBo=
x&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/2ed1547 ]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
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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
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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>
</td>
</tr>
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<table class=3D"gd_combo_table" width=3D"100%" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
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    <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 a reminder of the 14=E2=80=8C=E2=80=8C =E2=80=8C=
September deadline for submitting your August Coronavirus Job Retention S=
cheme (CJRS) claims and some frequently asked questions to help you.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">To find out what other financial support may be available for=
 you and your business during this time, search 'find coronavirus financi=
al support' on GOV=E2=80=8C=E2=80=8C.UK.</p>
<ol style=3D"list-style-position: inside;">
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><u><a href=3D"#submit" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">Submit your CJRS claims for=
 August</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"#freq" 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;">Frequently asked questions ab=
out 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"#word" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">A word about scams</a></u></s=
trong></li>
</ol>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"submit" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"submit"></a=
>1. Submit your CJRS claims for August</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 August can now be submitted and must be made =
by=C2=A0<strong>Tuesday=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C =E2=
=80=8C 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">For August and September, you can claim 60% of furloughed emp=
loyees' usual wages for the hours not worked, up to a cap of =C2=A31,875 =
per month. You'll need to contribute 20% from your own funds so that your=
 furloughed employees' are paid at least 80% of their usual wages in tota=
l 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">September will be the last month of the CJRS.</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>=E2=80=AF</p>
<ul style=3D"list-style-position: inside;">
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">wo=
rk out how much you can claim, 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 August, no later than Tuesday=E2=80=8C=E2=80=8C =E2=80=
=8C14=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;">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</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;">pr=
epare for the scheme closing on 30=E2=80=8C=E2=80=8C =E2=80=8CSeptember.<=
/li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top<=
/a></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left"><strong><a id=3D"freq" 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"freq"></a>2. =
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: 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=E2=80=8C.UK, but here are some answers to the questio=
ns 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: 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 have 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 do not plan=
 to submit further claims, you can let us know and make a repayment onlin=
e through our card payment service or by bank transfer =E2=80=93 go to 'p=
ay Coronavirus Job Retention Scheme grants back' 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: 0 0 15px;" ali=
gn=3D"left">You must notify us and repay the money by the latest of which=
ever date applies below:</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 do not do this, you may have to pay interest and a pen=
alty, as well as repaying the excess CJRS grant. Search 'interest rates f=
or 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 =E2=80=93 unless this falls on a weekend or bank holiday,=
 where the deadline is the next weekday. The deadline to amend claims for=
 Ju=E2=80=8C=E2=80=8Cly is Tuesday=E2=80=8C=E2=80=8C =E2=80=8C31 =E2=80=8C=
August.</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 how to amend your claim, search 'get help with th=
e 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><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"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>3. =
A word about scams</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">We are urging customers to be careful if they are contacted o=
ut of the blue by someone asking for money or personal information. We co=
ntinue to see high numbers of fraudsters calling, emailing or texting cus=
tomers claiming to be from HMRC.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">If in doubt, we advise you not to reply directly to anything =
suspicious, but to contact HMRC straight away and to search GOV=E2=80=8C=E2=
=80=8C.UK for 'HMRC scams'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">The National Cyber Security Centre has a helpful guide on how=
 to stay secure online and protect yourself or your business against cybe=
r crime, which you can find by searching 'Cyber Aware'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">Yours faithfully</p>
    </td>
  </tr>
</table>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and First Permanent Secretary =E2=
=80=93 HMRC</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
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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=
ImJ1bGxldGluX2lkIjoiMjAyMTA4MTkuNDQ3NzE2NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.F1uivKCleL7c2Ve0xBhutglUrZhAhQ7MWWixVEOUpdQ/s/=
565344755/br/111150375304-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=
mJ1bGxldGluX2lkIjoiMjAyMTA4MTkuNDQ3NzE2NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.Ss4bHkkAPxRUq2RekOt-ra2oeG-50YbovCI2OituZNY/s/5=
65344755/br/111150375304-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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Q/s/565344755/br/111150375304-l" style=3D"color: #FFFFFF; text-decoration=
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yphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search '=
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<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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eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA4MTkuNDQ3NzE2NjEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
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E/s/565344755/br/111150375304-l" style=3D"color: #FFFFFF; text-decoration=
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ImJ1bGxldGluX2lkIjoiMjAyMTA4MTkuNDQ3NzE2NjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.nHB_2ytahW0SgMtsiM15TTnVTmBImxSDAYAKN5-9xyc/s/=
565344755/br/111150375304-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=
joiMjAyMTA4MTkuNDQ3NzE2NjEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
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wRTUORqtVz9-9yI-N7AvF8KFZW-emIBs/s/565344755/br/111150375304-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:=
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J5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2x=
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565344755/br/111150375304-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; -=
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