File: D:/hMailServer/Data/sarahharvey.com/bob/1F/{1F8AC400-ED77-488D-BAEC-DBCB25428FA9}.eml
Received: from d219-212.smtp-out.eu-west-2.amazonses.com (d219-212.smtp-out.eu-west-2.amazonses.com [23.249.219.212])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.3 cipher=TLS_AES_128_GCM_SHA256 bits=128)
; Fri, 20 Feb 2026 12:32:49 +0000
Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Find the VAT scheme that fits your business
Date: Fri, 20 Feb 2026 12:32:48 -0000
Message-ID: <010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000@eu-west-2.amazonses.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
boundary="----=_NextPart_000_2164_01DCACB1.DA1FFAB0"
X-Mailer: Microsoft Outlook 16.0
List-Unsubscribe: https://hmrc.imicampaign.uk/externalaccessweb/listunsubscribe?campaignkw=notrack&tid=cc-0_1771590767372723201&unsub_type=8&store=$(store)&operation=unsubscribe&remarks=list_unsubscribe&signature=B9E57B5761377AD44DE85750ABCDA54B
X-SES-Outgoing: 2026.02.20-23.249.219.212
Thread-Index: AQIepLzNHWHbhu7A+IrY/ibtr/OQGw==
X-OlkEid: 00000000CC09373165EA424894A88D7C135300090700C3B68E10F77511CEB4CD00AA00BBB6E600000000000B0000F3CAA7D39DC9FE498D8F5D237175EB7800000000B45E0000AD173F83A175A1458F5C0A3BF3FCFE22
This is a multipart message in MIME format.
------=_NextPart_000_2164_01DCACB1.DA1FFAB0
Content-Type: text/plain;
charset="utf-8"
Content-Transfer-Encoding: 8bit
<https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1771590767372723201>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fseeemailinfull%2FEmailServlet%3Fcampaignkw=notrack%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/g2OjZm4EgjWHg--oAJsUBeql0Rs=251>
View in browser
<https://content.webexcampaign.uk/assets/image/1713531756154/Help_and_Support_header_v2_17476348694711.jpeg>
<https://content.webexcampaign.uk/assets/image/1713531756154/Help_and_Support_header_v2_17476348694711.jpeg>
Dear customer,
VAT can be confusing, but choosing the right accounting scheme can make it
much easier to manage and simplify how you handle VAT.
To find out which scheme works best for your business, join our live
webinars – throughout which you can ask questions by using the on-screen
text box:
VAT – the basics and the VAT return
Why not
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812094086%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/H4a3Tz3An8LwFsJFEMaL_P53IjQ=251>
register for our webinar covering the VAT basics and your VAT return. We’ll
be discussing:
• what VAT is and charging VAT
• standard VAT accounting
• paying your VAT bill
• what to do if you make a mistake
• cancelling your VAT registration
VAT – using the Flat Rate Scheme
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104095%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/r0LYzuQ23Ko1QQhXLonQoz2AR4M=251>
Register for our webinar about using the Flat Rate Scheme and find out
about:
• what the Flat Rate Scheme is and how you can use the scheme
• when you can reclaim VAT for capital expenditure
• what to do if you have more than one business
• how to fill in your VAT return
• record keeping
VAT accounting schemes
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104092%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/wH3jAiKZuceOUBymZmtYX8bltKw=251>
For an overview of the VAT accounting schemes, register for this webinar,
during which we’ll be covering:
• the Cash Accounting Scheme
• the Flat Rate Scheme
• the Annual Accounting Scheme
Please note that the webinars above won’t be covering other VAT accounting
schemes, or how to deal with VAT when trading with other countries.
You’ll also find short videos in our tailored playlists, including '
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104089%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/XwguzODkOz3uBOUXgNqFXRirEv8=251>
Registering for and paying VAT' on HMRC’s YouTube channel.
Don’t miss out! Subscribe to
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104094%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/kJQKijObmLkY4aTjaophiZZQryM=251>
HMRC’s YouTube channel and you’ll be the first to know about our new videos.
Yours faithfully
HM Revenue and Customs
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812094085%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/0Q4u8C7YYH_H6a-lp73XVwSwbWA=251>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812094085%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/2/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/YqIptCz51ftR8vD7cpyl-37Uye0=251>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104094%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/2/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/rXfHEs1KtfF965IlSV5q_gzBbGM=251>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104094%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/3/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/Iol6EheFvZUCP65wTx0od3q06I4=251>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104090%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/cW1mjFdPIY2Gpog0R_tckZyXQDs=251>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104090%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/2/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/bp_ABgYcJcDdL3zNkoWN8L7sORU=251>
HMRC’s help and support email service
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104096%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/rRVWi2nXN7E5eVsSbri2nsmMXEA=251>
Manage help and support emails in our email portal.
<http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=notrack%26tid=cc-0_1771590767372723201%26unsub_type=1%26store=email%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/kWpQTT0hpB4pY9coJc4-WSYwuXo=251>
Unsubscribe from all help and support emails.
HMRC app – you can
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104091%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/-MRlnAg7eyBTv8Vxx2oUQhEwV5s=251>
download the HMRC app on your mobile to get information about your tax,
income, tax codes, National Insurance and any benefits paid by HMRC. Find
out what the app can do and how to download it on GOV.UK.
Stay safe online – for more information, please search 'avoid and report
internet scams and phishing' on GOV.UK.
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104087%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/bQ3jin0FDeQda3d3hcULd4x0dEg=251>
HMRC Privacy Notice |
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104093%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/jn6n_v_zRYUx2cliIigxefWQPvA=251>
Contact HMRC |
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17715812104088%26tid=cc-0_1771590767372723201%26signature=B9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/94wGe56pLX_bCPJZcG7dZn6qw7M=251>
Further support
<https://cdn.imicampaign.io/images/spacer.gif>
<https://pp5ig393.r.eu-west-2.awstrack.me/I0/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/M-egJTY5r5R08C6OGzJNAeymzAQ=251>
------=_NextPart_000_2164_01DCACB1.DA1FFAB0
Content-Type: text/html;
boundary="----=_Part_547415_1773582091.1771590768538";
charset="utf-8"
Content-Transfer-Encoding: quoted-printable
<!doctype html><html lang=3D"en" =
xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:o=3D"urn:schemas-microsoft-com:office:office"><head>
<!--[if gte mso =
9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:Pix=
elsPerInch></o:OfficeDocumentSettings></xml><![endif]-->
<meta name=3D"viewport" content=3D"width=3Ddevice-width, =
initial-scale=3D1.0">
<meta name=3D"HandheldFriendly" content=3D"true">
<title>View in browser</title>
<meta http-equiv=3D"Content-Type" content=3D"text/html; =
charset=3Dutf-8">
<meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3D9; IE=3D8; IE=3D7; =
IE=3DEDGE">
<style type=3D"text/css">
.cta-hide {
display: none !important;
}
.st-hidden{
max-height: 0px;
font-size: 0;
display: none;
}
.show_mob{
mso-hide:all;
visibility:collapse;
}
.show_mob table{
mso-hide:all;
}
.show_mob td{
display:none;
mso-hide:all;
}
.show_mob span{
display:none;
mso-hide:all;
}
.show_div{
display:none;
}
.show_divcont{
display:none;
}
.button-on-mobile{
display:none;
}
.ExternalClass{
width:100%;
}
.ExternalClass,
.ExternalClass p,
.ExternalClass span,
.ExternalClass font,
.ExternalClass td,
.ExternalClass div {
line-height:100%;
}
@media only screen and (max-width: 480px) {
.devicewidthinner{
width:100% !important;
height:auto !important;
min-width:100% !important;
text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.hide {
display: none!important;
width: 0px!important;
height: 0px!important;
visibility: hidden!important;
overflow: hidden!important;
font-size: 0px!important;
line-height: 0px!important;
}
}
@media only screen and (max-width: 480px) {
.tb_social_tr{
line-height:9px;
}
}
@media only screen and (max-width: 480px) {
.display-table-cell{
display:table-cell;
}
}
@media only screen and (max-width: 480px) {
.display-table-row{
display:table-row;
}
}
@media only screen and (max-width: 480px) {
.content {
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.main_content{
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.content-inner{
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.table {
width: 343px !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.cell{
width: 343px !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.set_images{
width: 100% !important;
height: auto !important;
}
}
@media only screen and (max-width: 480px) {
.show_div {
display: block !important;
width: auto !important;
height: auto !important;
overflow: visible !important;
position: static !important;
min-height: 0px !important;
line-height: normal !important;
font-size: medium !important;
}
}
@media only screen and (max-width: 480px) {
.mobilecontent{
display: block !important;
max-height: none !important;
}
}
@media only screen and (max-width: 480px) {
.show_divcont {
display: block !important;
width: auto !important;
height: auto !important;
overflow: visible !important;
position: static !important;
min-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.st-hide{
display: none !important;
width: 0px !important;
height: 0px !important;
visibility: hidden !important;
overflow: hidden !important;
font-size: 0px !important;
line-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.mobile_width {
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.logo {
width: 57px !important;
height: 94px !important;
padding-right: 16px !important;
padding-top: 17px !important;
padding-bottom: 10px !important;
}
}
@media only screen and (max-width: 480px) {
#wrapper + table{
min-width: 0 !important;
-moz-text-size-adjust: none;
-ms-text-size-adjust: none;
-webkit-text-size-adjust: none;
width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.container{
min-width: 0 !important;
-moz-text-size-adjust: none;
-ms-text-size-adjust: none;
-webkit-text-size-adjust: none;
width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.menu {
min-width: 0 !important;
-moz-text-size-adjust: none;
-ms-text-size-adjust: none;
-webkit-text-size-adjust: none;
width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-label {
background-color: transparent;
cursor: pointer;
display: block !important;
float: left;
padding: 40px 16px;
-webkit-tap-highlight-color: transparent;
width: 26px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label:hover {
background-color: transparent;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b {
background-color: #000000;
display: block;
height: 4px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b + b {
margin-top: 5px;
}
}
@media only screen and (max-width: 480px) {
.menu td {
padding: 0 !important;
background-color: #f7f7f7;
}
}
@media only screen and (max-width: 480px) {
#menu-wrapper {
display:block!important;
background-color: #f7f7f7;
max-height: 0;
overflow: hidden;
-moz-transition: max-height .25s linear;
-ms-transition: max-height .25s linear;
-o-transition: max-height .25s linear;
-webkit-transition: max-height .25s linear;
transition: max-height .25s linear;
padding: 0 !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-checkbox:checked + table #menu-wrapper {
max-height: 180px;
}
}
@media only screen and (max-width: 480px) {
.menu + .menu {
border-top: 1px solid #e2e2e2;
}
}
@media only screen and (max-width: 480px) {
.menu-item {
color: #000000 !important;
display: block;
padding: 12px;
text-align: left;
}
}
@media only screen and (max-width: 480px) {
.menu-item:hover {
background-color: #CECFCF;
}
}
@media only screen and (max-width: 480px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
text-decoration: none;
cursor: default;
}
}
@media only screen and (max-width: 480px) {
.devicewidth {
width: 94%!important;
text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.devicewidth100pc {
width: 100%!important;
text-align: center !important;
}
}
@media screen and (max-width: 600px) {
.container-table {
width:100%!important;
}
}
@media screen and (max-width: 480px) {
.separator-table {
width:100%!important;
}
}
@media only screen and (max-width: 480px) {
.col2img {
width: 260px !important;
height: 160px !important;
}
}
@media only screen and (max-width: 480px) {
.image-banner {
width: 280px !important;
height: 68px !important;
}
}
@media only screen and (max-width: 480px) {
.tablet-button.A-left {
float: left!important;
} .imgmobalign.A-left {
float: left!important;
} .tb_social.A-left {
float:left!important;text-align: left!important;
}
.A-left{
text-align: left!important;
}
.A-left div{
text-align: left!important;
}
.tablet-button.A-right {
float: right!important;
} .imgmobalign.A-right {
float: right!important;
} .tb_social.A-right {
float:right!important; text-align: right!important;
}
.A-right{
text-align: right!important;
}
.A-right div{
text-align: right!important;
}
.tablet-button.A-center {
float: none!important;
} .imgmobalign.A-center {
float:none!important; margin: 0 auto;
} .tb_social.A-center {
float:none!important; margin: 0 auto;
}
.A-center{
text-align: center!important;
}
.A-center div{
text-align: center!important;
}
}
@media only screen and (max-width: 480px) {
.show_desk {
display: none!important;
}
.show_mob{
visibility: visible !important;
}
.show_mob td{
display: inline !important;
visibility: visible !important;
}
.show_mob span{
display: inline !important;
visibility: visible !important;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res {
width: auto!important;
}
table.social_block_res td{
display:inline-block;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res_mob {
width: auto!important;
}
table.social_block_res_mob td{
display:inline-block!important;
}
}
.nav-tabs > LI {
float: left;
margin-bottom: -1px;
}
.nav > LI {
position: relative;
display: block;
}
@media only screen and (max-width: 374px) {
.tb_social_tr{
line-height:9px;
}
.content {
width: 100%!important;
}
.table td[class=3D"cell"] {
width: 288px !important;
}
.cell {
width: 288px !important;
}
}
body[data-outlook-cycle] a {color: inherit!important;text-decoration: =
none !important;}@media only screen and (max-width: 480px) {
[data-outlook-cycle] [x-apple-data-detectors-type=3D"calendar-event"] =
{color: inherit !important;-webkit-text-decoration-color: inherit =
!important;text-decoration: none !important;}}
#outlook a {
padding: 0;
}
body {
width: 100% !important;
-webkit-text-size-adjust: 100%;
-ms-text-size-adjust: 100%;
margin: 0;
padding: 0;
}
img {
outline: none;
text-decoration: none;
border: none;
-ms-interpolation-mode: bicubic;
}
a img {
border: none;
}
table td {
border-collapse: collapse;
}
table {
border-collapse: collapse;
mso-table-lspace: 0pt;
mso-table-rspace: 0pt;
}
a {
text-underline: none !important;
text-decoration: none;
text-decoration: none !important;
}
.full{
width: 100%;
clear: both;
}
u + #body a {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}
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;
}
@media only screen and (min-device-width: 320px) and (max-device-width: =
374px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: =
413px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
<!--[if mso]><style>
h1{Margin-top: 0.67em; Margin-bottom: 0.67em;}
h2{Margin-top: 0.83em; Margin-bottom: 0.83em;}
h3{Margin-top: 1em; Margin-bottom: 1em;}
h4{Margin-top: 1.33em; Margin-bottom: 1.33em;}
h5{Margin-top: 1.67em; Margin-bottom: 1.67em;}
h6{Margin-top: 2.33em; Margin-bottom: 2.33em;}
p{Margin-top: 1em; Margin-bottom: 1em;}
</style><![endif]-->
</head>
<body id=3D"body" style=3D"width: 100% !important; =
-webkit-text-size-adjust: none; -ms-text-size-adjust: none; margin: 0; =
padding: 0; background-color:#FFFFFF;"><img =
src=3D"https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=3D=
cc-0_1771590767372723201" width=3D"1" height=3D"1" alt=3D"" =
style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto =
!important;" class=3D"emailmaincontentios">=20
<table role=3D"presentation" width=3D"100%" border=3D"0" =
cellspacing=3D"0" cellpadding=3D"0" style=3D"table-layout:fixed;">=20
<tbody>
<tr>
<td align=3D"center" valign=3D"top" width=3D"100%">=20
<table role=3D"presentation" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" class=3D"devicewidthinner content main_content" =
width=3D"600">
<tbody>
<tr>=20
<td align=3D"left" valign=3D"top">
<!-- start of main content -->
<!-- Pre-header starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td align=3D"left" valign=3D"middle" style=3D"vertical-align:middle">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td style=3D"background-color: rgb(255, 255, 255);">
<table width=3D"94%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidth" =
style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"right" valign=3D"middle" style=3D"font-family: Arial, =
Helvetica, sans-serif; color: rgb(198, 198, 198); font-size: 0.625rem; =
padding-top: 10px; padding-bottom: 10px; text-align: left; padding-left: =
0px;">
<span style=3D"color: rgb(0, 0, 0);"><span style=3D"font-size: =
0.9375rem; font-family: arial, helvetica, sans-serif;"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fseeemailinfull%2FEmailServlet%3Fcampaignkw=3Dnotrack%26tid=3D=
cc-0_1771590767372723201%26signature=3DB9E57B5761377AD44DE85750ABCDA54B/1=
/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8766ee8ce0b-000000/g2OjZm4EgjW=
Hg--oAJsUBeql0Rs=3D251" style=3D"text-decoration: underline; color: =
rgb(0, 0, 0);"><span style=3D"color: rgb(0, 0, 255); text-decoration: =
underline;">=EF=BB=BFView in =
browser</span>=EF=BB=BF</a>=C2=A0</span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Pre-header ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" style=3D"width: 100%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"" border=3D"0" =
width=3D"600.0" height=3D"157" style=3D"display: block; border: none; =
text-decoration: none; color: rgb(0, 0, 0); font-family: arial; =
font-size: 0.75rem; line-height: 1.25rem; width: 100%; max-width: 100%;" =
class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images =
imgmobalign" style=3D"display: block; border: none; text-decoration: =
none; color: rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; =
line-height: 1.25rem;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</div>
<!--<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- Spacer starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br =
role=3D"presentation"><br role=3D"presentation">VAT can be confusing, =
but choosing the right accounting scheme can make it much easier to =
manage and simplify how you handle VAT.<br role=3D"presentation"><br =
role=3D"presentation">To find out which scheme works best for your =
business, join our live webinars =E2=80=93 throughout which you can ask =
questions by using the on-screen text box:<br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">VAT =E2=80=93 the basics and the VAT return</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">Why not <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812094086%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/H4a3Tz3An8LwFsJFEMaL_P53IjQ=3D251" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">register for our webinar covering the =
VAT basics</span></a> and your VAT return. We=E2=80=99ll be =
discussing:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what VAT is and charging VAT</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">standard VAT accounting</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">paying your VAT bill</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what to do if you make a =
mistake</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">cancelling your VAT registration<br =
role=3D"presentation"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">VAT =E2=80=93 using the Flat Rate Scheme</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104095%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/r0LYzuQ23Ko1QQhXLonQoz2AR4M=3D251" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">Register for our webinar about using =
the Flat Rate Scheme</span></a> and find out about:</span><br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what the Flat Rate Scheme is and =
how you can use the scheme</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">when you can reclaim VAT for =
capital expenditure</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what to do if you have more than =
one business</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">how to fill in your VAT =
return</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">record keeping<br =
role=3D"presentation"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">VAT accounting schemes</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104092%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/wH3jAiKZuceOUBymZmtYX8bltKw=3D251" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">F<span>or an overview of the VAT =
accounting schemes, register for this webinar</span></span></a>, during =
which we=E2=80=99ll be covering:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the Cash Accounting Scheme
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the Flat Rate Scheme
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the Annual Accounting Scheme<br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><br role=3D"presentation">Please note that the webinars above =
won=E2=80=99t be covering other VAT accounting schemes, or how to deal =
with VAT when trading with other countries.<br role=3D"presentation"><br =
role=3D"presentation">You=E2=80=99ll also find short videos in our =
tailored playlists, including '<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104089%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/XwguzODkOz3uBOUXgNqFXRirEv8=3D251" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">Registering for and paying =
VAT</span></a>' on HMRC=E2=80=99s YouTube channel.<br =
role=3D"presentation"><br role=3D"presentation">Don=E2=80=99t miss out! =
Subscribe to <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104094%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/kJQKijObmLkY4aTjaophiZZQryM=3D251" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube =
channel</span></a> and you=E2=80=99ll be the first to know about our new =
videos.<br role=3D"presentation"><br role=3D"presentation">Yours =
faithfully<br role=3D"presentation">HM Revenue and Customs</span><br =
role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- Spacer starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separa=
te;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" style=3D"min-height: auto; margin: 0 =
auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" =
align=3D"center" style=3D"font-family: Arial, Helvetica, sans-serif; =
font-size: 0.625rem; color: rgb(198, 198, 198); min-height: auto; =
line-height: 1.875rem; background-color: rgb(0, 134, 112); border-color: =
rgb(0, 134, 112);">
<table role=3D"presentation" style=3D"text-align:center;" width=3D"247" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812094085%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/0Q4u8C7YYH_H6a-lp73XVwSwbWA=3D251"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"42" height=3D"50" alt=3D"GOV.UK website" =
border=3D"0" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812094085%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/2/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/YqIptCz51ftR8vD7cpyl-37Uye0=3D251"><img width=3D"42" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104094%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/2/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/rXfHEs1KtfF965IlSV5q_gzBbGM=3D251"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/YouTub=
e_cut_16988451670129.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"48" height=3D"50" alt=3D"YouTube" =
border=3D"0" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104094%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/3/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/Iol6EheFvZUCP65wTx0od3q06I4=3D251"><img width=3D"48" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/YouTub=
e_cut_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104090%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/cW1mjFdPIY2Gpog0R_tckZyXQDs=3D251"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/X_cut_=
16988450460127.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"37" height=3D"50" alt=3D"X" border=3D"0" =
class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104090%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/2/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/bp_ABgYcJcDdL3zNkoWN8L7sORU=3D251"><img width=3D"37" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/X_cut_=
16988450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 0.625rem; font-size: 10px =
!important;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
1rem;">HMRC=E2=80=99s help and support email service</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-top: 10px; padding-bottom: 6px;">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104096%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/rRVWi2nXN7E5eVsSbri2nsmMXEA=3D251" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);"><span style=3D"font-size: =
1rem;">Manage help and support emails in our email =
portal</span></span></a><span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">.</span><br role=3D"presentation"><br role=3D"presentation"><a =
href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.imicam=
paign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrack%26=
tid=3Dcc-0_1771590767372723201%26unsub_type=3D1%26store=3Demail%26signatu=
re=3DB9E57B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-44=
4d-89aa-a8766ee8ce0b-000000/kWpQTT0hpB4pY9coJc4-WSYwuXo=3D251" =
style=3D"color: #0000ff; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);"><span =
style=3D"font-size: 1rem;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">.</span><br role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC =
app</strong> =E2=80=93 you can <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104091%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/-MRlnAg7eyBTv8Vxx2oUQhEwV5s=3D251" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">download the HMRC app</span></a> on =
your mobile to get information about your tax, income, tax codes, =
National Insurance and any benefits paid by HMRC. Find out what the app =
can do and how to download it on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br =
role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong> =E2=80=93 for more information, please search 'avoid and =
report internet scams and phishing' on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br =
role=3D"presentation">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: center; line-height: =
1.25rem; padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104087%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/bQ3jin0FDeQda3d3hcULd4x0dEg=3D251" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104093%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/jn6n_v_zRYUx2cliIigxefWQPvA=3D251" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17715812104088%26tid=3Dcc-0_1771590767372723201%26signature=3DB9E57=
B5761377AD44DE85750ABCDA54B/1/010b019c7b09d769-44c3160b-31ff-444d-89aa-a8=
766ee8ce0b-000000/94wGe56pLX_bCPJZcG7dZn6qw7M=3D251" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support=EF=BB=BF</span></a></span></span><br =
role=3D"presentation">
</div>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- end of main content -->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" align=3D"center" width=3D"600px" class=3D"hide">
<tbody><tr>
<td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
style=3D"min-width: 600px;">
<img src=3D"https://cdn.imicampaign.io/images/spacer.gif" =
height=3D"1" width=3D"600" style=3D"max-height:1px; min-height:1px; =
display:block; width:600px; min-width:600px; margin-top: 0px; =
margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; =
border-style: none; border-width: 0px;" border=3D"0">
</td>
</tr>
</tbody></table>
<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =
=C2=A0</div>
<img alt=3D"" =
src=3D"https://pp5ig393.r.eu-west-2.awstrack.me/I0/010b019c7b09d769-44c31=
60b-31ff-444d-89aa-a8766ee8ce0b-000000/M-egJTY5r5R08C6OGzJNAeymzAQ=3D251"=
style=3D"display: none; width: 1px; height: 1px;">
</body></html>
------=_NextPart_000_2164_01DCACB1.DA1FFAB0--