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Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Employer Bulletin: important information for employers
Date: Wed, 15 Apr 2026 15:04:07 +0100
Message-ID: <010b019d9174d988-c4ded71b-a289-4d9a-a72f-e729bf1e528e-000000@eu-west-2.amazonses.com>
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Dear customer,

The April edition of the 
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17762542663916%26tid=cc-1_1776261846094899591%26signature=97829EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e729bf1e528e-000000/7qBlvlq_6MzdjNmAr3Gb9EFImDE=258> 
Employer Bulletin brings you all the latest HMRC updates and guidance to 
support employers, payroll professionals and agents.

Included in this edition are important updates on:


• 	a reminder of key dates and processes for reporting benefits in kind 
(BiKs)
• 	Real Time Information (RTI) submission problems – incorrect handling of 
payroll ID
• 	the removal of the tax relief for non-reimbursed homeworking expenses
• 	the official rate of interest from 6‌‌‌ April 2026

• 	the 'Tell ABAB' survey 2026
• 	Statutory Sick Pay changes – what employers need to know


You can read the bulletin on screen or print it off. It’s compatible with 
most screen reading software packages.

HMRC will continue to send you email alerts unless you choose to 
unsubscribe.

Your next Employer Bulletin is in June 2026, and we will send you an email 
to let you know when it is live.

Yours faithfully
HM Revenue and Customs











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HMRC app – you can 
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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 
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0.9375rem; font-family: arial, helvetica, sans-serif;"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
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browser</span>=EF=BB=BF</a>=C2=A0</span></span>
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<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
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<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">The April edition of the =
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17762542663916%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/7qBlvlq_6MzdjNmAr3Gb9EFImDE=3D258" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">Employer Bulletin</span></a> brings =
you all the latest HMRC updates and guidance to support employers, =
payroll professionals and agents.=C2=A0<br role=3D"presentation"><br =
role=3D"presentation">Included in this edition are important updates =
on:<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);">a reminder of key dates and =
processes for reporting benefits in kind (BiKs)</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);">Real Time Information (RTI) =
submission problems =E2=80=93 incorrect handling of payroll ID</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);">the removal of the tax relief for =
non-reimbursed homeworking expenses</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);">the official rate of interest from =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2026<br =
role=3D"presentation"></span><span style=3D"color: rgb(0, 0, =
0);"></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);">the 'Tell ABAB' survey 2026</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);">Statutory S</span><span =
style=3D"color: rgb(0, 0, 0);">ick Pay changes <span style=3D"font-size: =
1rem; color: rgb(0, 0, 0); text-align: left;">=E2=80=93</span> what =
employers need to know<br role=3D"presentation"></span><span =
style=3D"color: rgb(0, 0, 0);"></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; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><br role=3D"presentation">You can read the bulletin on screen or =
print it off. It=E2=80=99s compatible with most screen reading software =
packages.=C2=A0<br role=3D"presentation"><br role=3D"presentation">HMRC =
will continue to send you email alerts unless you choose to =
unsubscribe.<br role=3D"presentation"><br role=3D"presentation">Your =
next Employer Bulletin is in June 2026, and we will send you an email to =
let you know when it is live. =C2=A0=C2=A0<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>
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</td>
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<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 =
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<!-- 1 Column Flexi starts -->

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<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
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<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
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<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
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border=3D"0" id=3D"l2ojm190n1m" class=3D"st-hide"></a>
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<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
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class=3D"show_div">
<a =
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src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
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<!--<![endif]-->

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</td>
<td valign=3D"middle" width=3D"48">
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<tr>
<td class=3D"st-hide">
<a =
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</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=3D17762542673923%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/2/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/O_MNBRe2HkBO5gNXQ2Pb-w3ubAA=3D258"><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/1713531756154/YouTub=
e_cut_323_338_17411864834027.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=3D17762542663920%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/Dpatoqo_Pwu4adO9WxQH0pvY2ck=3D258"><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" =
id=3D"qla2qwktiwb" 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=3D17762542663920%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/2/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/an_hheJlWjeP_nSQhxlkNJKxwlw=3D258"><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=3D17762542673924%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/oGhBxQCE7eN3I83ETQdpGzN4JpY=3D258" 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-1_1776261846094899591%26unsub_type=3D1%26store=3Demail%26signatu=
re=3D97829EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d=
9a-a72f-e729bf1e528e-000000/C_oOsa0k-C_718bWdAHmz-_P_M4=3D258" =
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=3D17762542663921%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/6LRy4heUEweVFQdoF43GGuWr4v0=3D258" 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=3D17762542663918%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/xOwqTw2b-mP-G1CU3SpcJTHsUns=3D258" 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=3D17762542673922%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/SzK6cAg2IDNwGt00oAHGvWWU93c=3D258" 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=3D17762542663919%26tid=3Dcc-1_1776261846094899591%26signature=3D97829=
EA5C5CE87F48ACEEC8C19D21927/1/010b019d9174d988-c4ded71b-a289-4d9a-a72f-e7=
29bf1e528e-000000/wMAi-DVkeep0tfs0Wx6HU7EvHkE=3D258" 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>



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