Welcome to this wet and wonderful Friday morning…
It's been a while since my last update, but I have been busy collating snippets of useful information to share with you, with a view to making your life easier. I have also added a recap of measures previously announced so that they dovetail nicely with the new announcements made last month. Please do take the time to read to the end - the update is full of useful information and if you want to discuss any of it do get in touch.
The Government have recently announced further support measures to assist us, whether we are self employed or employed.
Coronavirus Job Retention Scheme (CJRS) – help to pay furloughed employees’ salaries
The Coronavirus Job Retention Scheme (CJRS) was one of the Chancellor’s headline measures to help support businesses through the coronavirus outbreak.
If you have staff, including apprentices, you’d otherwise have to lay off due to the Covid-19 outbreak, the CJRS will pay a portion of an employee’s salary, up to a maximum of £2,500 a month but the CJRS closes on 31 October.
In October, the government will pay 60 per cent of wages up to a cap of £1,875 for the hours the employee is on furlough. This is down from 70% in September.
Employers need to top up their employee’s wages to make sure they receive 80 per cent of their wages, up to a cap of £2,500.
The government has also announced a Job Retention Bonus, which is a £1,000 one-off payment to employers for every employee they claimed for under the CJRS, who remains continuously employed until 31 January 2021. These payments will be made to employers from February 2021.
How do I get this support?
Identify your employees as ‘furloughed workers’, which means staff who have to take unpaid leave
Tell the affected employees they’re now ‘furloughed workers’
Work out how much you need to claim for using the Government calculator, or request this from me.
Once you know how much you need to claim for, you can apply through the Coronavirus Job Retention Scheme (CJRS)
Full refund on statutory sick pay due to Covid-19
SMEs with fewer than 250 employees as of 28 February 2020 will get a full refund from the government on 14 days of statutory sick pay per employee off sick with Covid-19. Any sickness you claim for needs to have started on or after 13 March 2020.
How do I get this support?
You don’t need a doctor’s note from your employee, but they do have to either:
have had coronavirus
be unable to work because they’re self-isolating
or be shielding in line with public health guidance
The online repayment system for coronavirus-related SSP is now available on the government website. Make sure you keep records of all absences and statutory sick pay payments due to Covid-19 (this is good practice for your business for any sickness, at any time).
Self-Employment Income Support Scheme (SEISS)
The Self-Employment Income Support Scheme (SEISS) is made up of a series of grants designed to support self-employed people whose business has been adversely affected by coronavirus.
The first grant paid 80 per cent of three months' average monthly trading profits over the last three years, capped at £7,500. The claims deadline for this grant was 13 July 2020.
The second grant pays 70 per cent of three months' average monthly trading profits, capped at £6,570. Applications close on 19 October 2020 and in September 2020, the government announced it is extending the scheme by two more grants, but at a much reduced level.
The next grant is for November 2020 to January 2021. It covers 20 per cent of average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £1,875 in total.
The final grant is for February 2021 to April 2021, but the government hasn’t announced what level this will be. Only those currently eligible for SEISS will be able to apply for the extension (see more about SEISS eligibility below).
For the purposes of SEISS, your average trading profit will be your total trading profits or losses for tax years 2016-17 + 2017-18 + 2018-19 divided by three.
You’ll need to take in trading profits of no more than £50,000, and make more than half of your income from being self-employed, to be eligible for the taxable grant.
While you’ll still owe Income Tax and National Insurance on any money you get through the SEISS, it’s a grant rather than a loan. This means you won’t need to pay it back.
How do I get this support?
You’ll need to have a tax return for 2018-19. You can’t be a limited company or operating a trade through a trust. Other eligibility criteria include:
you traded in tax year 2019-20
you’re trading when you apply, or you would be if the pandemic hadn’t stopped you
you plan to keep trading in tax year 2020-21
you’ve lost trading profits because of coronavirus
You can make a claim for the second grant payment on the gov.uk website. Applications close on 19 October 2020 and you don’t need to have made a claim for the first grant.
To be eligible for the third and fourth grant extensions, the government says you need to declare you’re actively trading and intend to continue to trade.
There isn’t currently any guidance on how to apply for the grant extensions.
If you’re not eligible, you can claim for Universal Credit (more below), which you should record as part of your income from self-employment. You may also consider applying for the Coronavirus Business Interruption Loan Scheme.
Income Tax and VAT deferred for the self-employed
In September 2020, the government announced that Self-Assessment taxpayers can defer their tax payments even further. You could already move the payment due on 31 July 2020 to 31 January 2021.
The new deferral means that anyone who needs to pay up to £30,000 in tax by 31 January 2021 can now delay making that payment in full until 31 January 2022.
Businesses will need to use HMRC’s Time to Pay service, but there aren’t currently any details about how this will work in practice. The government has previously recommended that businesses who can make their tax payments should do so.
The government also announced changes to its VAT deferral scheme. Businesses who chose to defer VAT payments between March and June 2020 will now be able to make interest-free payments over the 2021-22 tax year, rather than paying in full by March 2021.
How do I get this support?
We’re waiting on details about how businesses can use HMRC’s Time to Pay service to defer their 31 January 2021 tax bill. The previous 31 July 2020 deferral was applied automatically. If you’ve deferred your VAT payments, then you’ll need to opt-in to the scheme to make smaller payments over the 2021-22 tax year. There’ll be more details about this over the coming months. If you can make your VAT payments in March 2021 then you should do so.
More time to pay Corporation Tax
As of 25 March 2020, if your business is registered with Companies House, you can apply for a three-month extension to the deadline for filing your accounts. Businesses granted this extension won’t get the usual late payment penalty.
How do I get this support?
You need to apply for the extension using the fast-tracked application system. It takes 15 minutes, and any business giving Covid-19 (coronavirus) as the reason will get an automatic and immediate extension, according to the government website.
Time to Pay coronavirus helpline
HMRC’s Time to Pay service is available for all businesses with outstanding tax bills and who are in financial distress. If coronavirus has caused you difficulty with paying your tax bill that won’t be solved by the tax deferrals mentioned above, you can try the special coronavirus helpline.
How do I get this support?
You can call the dedicated HMRC helpline on 0800 024 1222, but be aware it may take longer than usual to speak to an adviser. Decisions about any extra time you get to pay your bill will be made on a case-by-case basis.
Benefits for self-employed workers during the coronavirus pandemic
If you’re not eligible for Statutory Sick Pay because you’re self-employed or earn below the Lower Earnings Limit of £118 a week, the government is making it easier to claim for Universal Credit or Contributory Employment and Support Allowance during the Covid-19 outbreak.
Universal Credit (UC)
You’ll be able to claim Universal Credit and get advance payments upfront with no need to go to a Jobcentre, if your work has reduced or stopped because of coronavirus.
How do I get this support?
Any payments you get will be based on your actual earnings, and you’ll need to declare any self-employed earnings and expenses at the end of each monthly assessment period.
The Treasury said, “self-employed people can now access Universal Credit in full.
“A self-employed person with a non-working partner and two children, living in the social rented sector, can receive welfare support of around £1,800 per month.”
The government website has details on eligibility and how to claim Universal Credit.
Employment and Support Allowance (ESA)
ESA is for people with a disability or health condition that affects how much they can work. During the coronavirus pandemic, you can apply for ‘new style’ ESA if you can’t get Statutory Sick Pay and you or your child are ill or self-isolating because of coronavirus.
Once you’ve been assessed, you’ll be placed into one of two groups. The amount you’ll get depends on whether you can get back into work:
up to £74.35 a week if you’re able to get back into work
up to £113.55 a week if you’re unable to get back into work
How do I get this support?
The government website has details on eligibility and how to claim ESA.
Relief from paying back loans and credit cards
The Financial Conduct Authority (FCA) has asked lenders to use flexibility built into their rules to support customers during the coronavirus outbreak, taking into account individual circumstances.
If you’re given a payment holiday, your lender should record it in a way that doesn’t impact your credit score.
The FCA’s current guidance on payment holidays ends on 31 October 2020. After that, they say lenders should give ‘tailored support’ for people still struggling – but any changes to payments will be recorded with credit reference agencies.
How do I get this support?
Lots of the major lenders have already made statements on this, so it’s worth speaking to yours if you’re now having difficulty keeping up with personal loan or credit card repayments.
Mortgage payment holidays
If you own your own home, there’s good news from mortgage lenders. They’ve agreed to offer payment holidays to customers in financial difficulty due to the Covid-19 outbreak. This could mean you don’t have to pay anything towards your mortgage for up to three months.
How do I get this support?
You can apply for mortgage payment holidays until 31 October 2020. You can apply online with your mortgage provider, but you need to make sure you keep them updated at the earliest opportunity.
It has to be agreed with your lender – don’t simply stop making payments.
The FCA has said that if borrowers are still struggling after 31 October, lenders should move to ‘tailored support’ based on individual circumstances. The FCA says this should be in the form of further payment deferrals, reduced payments or an extension to the repayment term.
Unlike the three-month payment holidays, lenders will need to report any changes to repayments after 31 October to credit reference agencies.
Look after your business’s greatest asset
If you’re self-employed, you undoubtedly, are your business’ most valuable asset – so please look after yourself. The Mental Health Foundation offers useful advice on looking after your mental health during the coronavirus outbreak. Equally, if you’re a small business owner with employees, you can share these tips with your staff.
Job Support Scheme for small businesses
Last month, the Government announced a new Job Support Scheme which will replace the Furlough Scheme at the end of this month. The Job Support Scheme starts on 1 November and will last six months. It’s designed to protect ‘viable’ jobs in businesses facing lower demand this winter because of Covid-19. Businesses will pay employees for time worked, with the cost of hours not worked split between the employer, the government (through wage support) and the employee (through wage reduction). The government’s contribution is capped at £697.92 a month. Employees must work at least a third of their normal hours. The government says this will ensure employees earn a minimum of 77 per cent of their normal wages. How do I get this support? You don’t need to have used the furlough scheme to take part. You need to have a UK bank account and UK PAYE schemes. Larger businesses will need to have a financial assessment test, but there’s no such requirement for Small and Medium Sized businesses. Employees need to have been on the payroll on, or before, 23 September 2020. The scheme will be open from 1 November 2020 to the end of April 2021. You can make a claim online through gov.uk from December 2020 and you’ll be paid on a monthly basis. Grants are paid in arrears. This means that a claim can only be submitted in respect of a given pay period, after payment to the employee has been made and that payment has been reported to HMRC via an RTI return. Find out more about the Job Support Scheme at gov.uk.
Bounce Back Loan Scheme for small businesses
The Bounce Back Loan Scheme (BBLS) provides loans between £2,000 and £50,000, with the government giving accredited lenders a 100 per cent guarantee for the loans they pay out. The government is also picking up the bill for any fees and interest for the first year, and small business owners won’t need to repay anything towards their Bounce Back Loan in the first 12 months. After the first year, borrowers will have to pay “2.5 per cent interest for the remaining period of the loan”, according to the government website. In September 2020, the government announced changes to the BBLS, designed to give businesses more flexibility in how they repay the loan. These include:
new and existing loans can be repaid over 10 years, rather than six
you can take one payment holiday lasting six months, but you have to have made six payments to use this option
you can choose to make interest-only repayments three times over the course of the loan, with each interest-only period lasting up to six months
The government is calling these changes a ‘pay as you grow’ scheme for businesses. But remember that any extensions to your loan, as well as payment holidays or interest-only payments, mean that you’ll end up paying more interest overall. How do I get this support? There are currently 11 lenders taking part in the scheme – you can apply for a Bounce Back Loan on the government website. In September 2020, the government extended the deadline for applying for a new Bounce Back Loan from 4 November 2020 to 30 November 2020.
£750 million for innovative small businesses
Small to medium-sized enterprises (SMEs) focused on research and development will have access to £750 million of grants and loans, according to the Treasury. That’s in addition to the Future Fund – £500 million of loans being set aside for high-growth firms. Rishi Sunak, Chancellor of the Exchequer, said: “Britain is a global leader when it comes to innovation. Our start-ups and businesses driving research and development are one of our great economic strengths, and will help power our growth out of the coronavirus crisis.” How do I get this support? The funding will be available through national innovation agency Innovate UK and its grants and loan scheme. If you’re one of the agency’s existing 2,500 customers, you’ll be able to opt in to a scheme fast-tracking up to £200 million of grant and loan payments. On top of this, £550 million of extra support is being made available for existing customers. If you’re a research and development intensive small business but not an existing Innovate UK customer, you may still benefit from £175,000 of support they’re setting aside for around 1,200 firms. The first payments started in mid-May, and there’s more information on the government website. Continuity grants were available until 29 May 2020, but continuity loans are available until all the money is allocated, or 31 December – whichever is earlier. Coronavirus business grants
The Chancellor made £25,000 cash grants available to retail, hospitality and leisure businesses with a rateable value between £15,001 and £51,000. He also provided one-off grants of £10,000 to smaller businesses. To qualify for the £10,000 grant your business needed to have a rateable value of £15,000 or less, or you needed to already be getting Small Business Rate Relief (SBBR), Rural Rate Relief (RRR) or tapered relief. How do I get this support? This scheme closed on 28 August 2020. Unclaimed money was returned to the government. If you have questions, the government’s advice says to contact your local authority. If you’re not sure how to get in touch with them, you can find your local authority on the government website.
Business rates holiday for tax year 2020-21
The government is temporarily cancelling business rates for all retail, leisure and hospitality businesses, in response to the Covid-19 outbreak. The business rates holiday applies in England for tax year 2020-21 for:
shops
restaurants, cafés, bars. pubs
cinemas, live music venues
assembly or leisure properties, like sports clubs, gyms, spas
hospitality properties, like hotels, guest houses, self-catering accommodation
How do I get this support?
You don’t need to do anything to get this support – it’ll be applied to your April 2020 Council Tax bill. Your local authority may need to reissue your bill to remove the business rate charge. They’ll do this automatically, as soon as possible.
You can use the government’s business rates calculator to find out the amount you’ll no longer have to pay this year.
Business rates holiday for nurseries
Nurseries in England will also get a year off paying business rates for tax year 2020-21.
To be eligible, the building needs to be occupied by providers on Ofsted’s Early Years Register, and completely or mainly used to provide the Early Years Foundation Stage (care and education for children up to age 5).
How do I get this support?
Like retail, leisure and hospitality businesses mentioned above, you don’t need to do anything to get this business rates holiday if you’re eligible. Your local council will automatically apply the discount if you’re eligible.
Protection if you can’t pay your commercial rent
The government announced that commercial tenants who can’t pay their rent as a result of the Covid-19 outbreak will be protected from eviction.
In June, the government extended its initial ban on evictions until the end of September 2020.
How do I get this support?
Commercial tenants and landlords are being encouraged to come to voluntary arrangements on repayment. The government introduced a new code of practice in June, designed to help struggling businesses and landlords work together on rent payment issues.
Gov.uk makes it clear that this is protection from eviction if you can’t pay your commercial rent right now, because of the pandemic. It’s not a rent holiday, and commercial tenants will still be liable for the rent.
Coronavirus Business Interruption Loan Scheme (CBILS)
Under a new coronavirus business loan scheme, if you have a turnover of up to £45 million you can apply for loans, overdrafts, invoice finance and asset finance of up to £5 million. The government will encourage lenders to part with their cash by guaranteeing up to 80 per cent of any losses, and there will be no upfront loan charges. On top of this, the government will cover the first 12 months of interest payments.
The government has extended the CBILS to all viable small businesses affected by the pandemic – not just businesses that can't get regular commercial financing. It has also banned lenders from requiring you to use your own property or savings to guarantee a loan under £250,000.
Besides making operational changes to speed up lending approvals, the Chancellor, along with the Governor of the Bank of England, Andrew Bailey, has written to banks 'asking them to support small and medium-sized enterprises in any way they can'. This support includes making sure interest rates are reasonable, and making sure the benefit of the government guarantee to those borrowing under the CBILS is passed on.
In September 2020, the government announced that lenders can now extend the loan term up to 10 years (previously it was six).
How do I get this support?
The scheme, delivered through the British Business Bank, is now available through participating lenders.
Your business needs to:
be based in the UK
have an annual turnover of up to £45 million
have a borrowing proposal the lender would consider viable, if it wasn’t for coronavirus
have been adversely impacted by coronavirus (you can self-certify for this)
All major banks will offer this scheme, according to the government website. It advises speaking to your own business banking provider now, to ensure you get any cash you’re eligible for as quickly as possible. In September 2020, the government announced that businesses will now have until the 30 November to apply for the CBILS.
NHS Covid-19 App
The new app has been launched for England and Wales. Last month, the UK Government made it mandatory for all businesses in the hospitality and leisure and tourism sectors, as well as close contact businesses, such as hairdressers and beauticians in England, to collect customer information for the test and trace programme. below is the guidance from the Information Commissioners Office (ICO) as part of Data Protection.
The ICO is advising organisations across the UK to follow five simple steps so they handle people’s information responsibly. Organisations must:
Only ask people for the specific information that has been set out in government guidance;
Be clear, open and honest with people about what is being done with their personal information;
Keep people’s data secure. Organisations should not use open log books, and should ensure their customers’ personal information is kept private;
Not use the personal information collected for contact tracing for other purposes, such as direct marketing, profiling or data analytics; and
Erase or dispose of the personal information collected after 21 days.
Organisations do not have to ask people for their information if individuals are using a contact tracing app to check into venues.
Organisations should not make the use of contact tracing apps mandatory, and should give people options to give their details for contact tracing purposes.
The ICO has developed clear examples and case studies that organisations can use to ensure they are collecting customer information securely and complying with data protection law.
Bounce Back Loans - Comment
In an interesting development, the Association of Accounting Technicians (AAT) has called on the chancellor to write-off Bounce Back Loans to help Britain’s economic recovery.
The Bounce Back Loan Scheme (BBLS) has so far provided £38bn of finance through more than a million loans to UK-based small businesses. Last Thursday, the chancellor also announced the Pay as You Grow scheme – extending the time BBLS repayments need to be made from six to ten years.
AAT has said while it agrees with the chancellor’s reasoning that now is not the time to be worried about repaying loans, it believes he should go further and write-off the multi-billion pound loans to SMEs.
The AAT’s proposal follows a similar call from former Conservative Chancellor George Osborne, who in June this year told the Treasury Select Committee that debt forgiveness would be unpopular with Treasury officials but was the “best way forward”.
The AAT added it comes as some banks predicted that up to 50% of BBLS borrowers will default. Although banks are responsible for any debt collection, the 100% Government guarantee means the taxpayer will pick up the bill for any failure to repay.
Phil Hall, AAT head of Public Affairs and Public Policy, said: “Extending the repayment period doesn’t solve anything, it just defers the problem. In contrast, writing the debt off for small businesses would provide a much-needed boost for the SME sector, enable a speedier recovery, more growth, more investment and in the long term benefit the taxpayer overall.
“AAT recognises that such a move would not prove popular with everyone, but economic reality needs to take precedence in situations like this.”
I am very doubtful that this will happen, though, but it is certainly an interesting comment.
Federation of Small Business (FSB) - Virtual Business Support - Government Kickstart Programme
On Wednesday 7th October, the FSB are holding a free online Zoom webinar. Find out more and register your place here. You will need to be paid up members of FSB.
Join for a supportive second Q&A session with the DWP, Adecco Working Ventures, and Sue Taylor from ALPS, to find out more about the government Kickstart Scheme.
On 29 July more than 100 SMEs joined our first virtual Education and Skills webinar focusing on the Government Kickstart Scheme. The Kickstart scheme is a £2billion fund designed to create hundreds of thousands of high quality, 6-month work placements for young people aged 16-24. The Government will fund 100% of the relevant National Minimum Wage for 25 hours per week, plus associated employer National Insurance contributions and employer minimum automatic enrolment contributions. £1,500 is also available per placement to support and train the young person.
The government scheme refers to companies needing to offer 30 placements but that smaller companies can group together to meet the minimum requirement. FSB has been appointed by the Government as Gateway with Adecco Working Ventures as Intermediary. Hosted by FSB Policy Director, Sonali Parekh, this webinar will explain how the Scheme works and how to apply.
When you register to attend you can submit questions for our speakers in advance on the booking form. FSB members and non-members are welcome to attend this free support session, and please share with your networks if you think they might be interested in attending.
Sessions are free but places are limited, so book here now to avoid disappointment.
PAYE Settlement Agreements
Customers who have a PAYE Settlement Agreement (PSA) in place may not have received a payslip from HMRC confirming the amount owed under their PSA arrangement for the 2019-20 tax year.
If you have not received your payslip confirmation letter, you should pay the tax and National Insurance amount they calculated and submitted for their PSA to HMRC. You should not wait until you receive your payslip confirmation from HMRC. Any electronic payments relating to the PSA must clear into the HMRC bank account by no later than 22 October 2020.
Further information can be found on GOV.UK.
When making payment, you should ensure you quote your PSA reference number, which is shown on your PSA confirmation letter. You should not use their PAYE Accounts Office reference to make your PSA payment. This is because payments received with the PAYE Accounts Office reference are allocated to your normal PAYE account and you will continue to receive reminders for the PSA payment even though you have paid.
If you do not have your PSA reference number or are unsure about the action to take, you should contact the PSA team on 0300 322 7077.
Grants for Businesses in Lockdown
Businesses in England that are required to shut because of local interventions will now be able to claim up to £1,500 per property every three weeks.
scheme provides a safety net to further protect jobs where a business is required to close
comes in addition to billions of pounds of existing loans, grants and tax breaks as well as the Chancellor’s Plan for Jobs
Ministers have announced new funding to support businesses impacted by Covid 19. Businesses in England required to close due to local lockdowns or targeted restrictions will now be able to receive grants worth up to £1,500 every three weeks, Chief Secretary to the Treasury Steve Barclay told MPs. To be eligible for the grant, a business must have been required to close due to local Covid 19 restrictions. The largest businesses will receive £1,500 every three weeks they are required to close. Smaller businesses will receive £1,000. Payments are triggered by a national decision to close businesses in a high incidence area. Each payment will be made for a 3 week lockdown period. Each new 3 week lockdown period triggers an additional payment. Chief Secretary to the Treasury Steve Barclay said: These grants provide businesses with a safety net as they temporarily close their doors to help save lives in their local areas. As local economies eventually and carefully re-open after local interventions, our Plan for Jobs is there waiting to help businesses get back on their feet, protect jobs and thrive in the future. Business Secretary Alok Sharma said: No business should be punished for doing the right thing, which is why today’s package will offer additional breathing space for businesses that have had to temporarily close to control the virus. Through our wider Plan for Jobs, we will continue to back our innovators and job creators across the country who are playing a critical role as we build back better from the pandemic. Responding to the announcement, The Federation of Small Businesses’ (FSB) National Chairman Mike Cherry said: Though a lot of firms have now been able to reopen, thousands are still impacted by local lockdowns. That’s why this intervention is so critical - throwing a much needed additional financial lifeline to those most harmed. We look forward to working together with local government to make sure there is a straightforward process for all firms affected. Speaking in the House of Commons, Barclay also reiterated the recent commitment to roll-out additional payments for people on low incomes who are required to self-isolate in areas with high levels of Covid-19. Currently these payments are available in Blackburn with Darwen, Pendle, and Oldham as part of an ongoing trial scheme. This targeted support is in addition to businesses eligibility for the government’s existing schemes of support to businesses which remain available to impacted companies. This includes the Coronavirus Job Retention Scheme, which has supported the wages of 9.6 million people so far, government backed loans and business grants worth up to £25,000 per property. This help will also support local jobs dependent on impacted businesses, complementing the Chancellor’s Plan for Jobs. Notes
any businesses still closed at a national level (e.g. nightclubs), will not be eligible
if a business occupies a premises with a rateable value less than £51,000 or occupies a property or part of a property subject to an annual rent or mortgage payment of less than £51,000, it will receive £1000
if a business occupies a premises with a rateable value of exactly £51,000 or above or occupies a property or part of a property subject to an annual rent or mortgage payment of exactly £51,000 or above, it will receive £1500
Local authorities will also receive an additional 5% top up amount of business support funding to enable them to help other businesses affected by closures which may not be on the business rates list. Payments made to businesses from this discretionary fund can be any amount up to £1500, and may be less than £1000 in some cases.
Local authorities will be responsible for distributing the grants to businesses in circumstances where they are closed due to local interventions
further eligibility criteria may be determined by Local authorities
as with other Covid business grants, local grants to closed businesses will be treated as taxable income
The UK Government has guaranteed that the devolved administrations will receive at least £12.7 billion on top of their March Budget settlements to help them with their response to Covid-19 this year, with £6.5 billion for the Scottish Government, £4.0 billion for the Welsh Government and £2.2 billion for the Northern Ireland Executive. The Barnett formula will apply in the usual way to any additional funding provided to departments in relation to this intervention.
read further information from DHSC on payments to individuals self-isolating
I know you've all read down to this point to see the Thought of the Day
"Let us always meet each other with a smile, for the smile is the beginning of love." - Mother Teresa.
Stay safe and well.
Matthew Hayne