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From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Mileage, meals and other travel expenses
Date: Mon, 16 Jun 2025 10:34:42 +0100
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<https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1750066432375086451>
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Dear customer,
Whether you’re paying approved mileage rates for employees providing their
own vehicles for business, or providing a company vehicle – we’ve got it
covered in our live webinars.
If you have any questions, feel free to ask them using the on-screen text
box:
Expenses and benefits for your employees – travel
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17498090394066&tid=cc-0_1750066432375086451&signature=EBB0612A9AF1893AC5ED14C1977E7716>
Register for this webinar about travel expenses to find out about the tax
treatment of:
• travel and subsistence payments to employees
• mileage payments for employees using their own vehicle
• benchmark and bespoke scale rates
• keeping records and sending reports to HMRC
Expenses and benefits for your employees – company cars, vans and fuel
You can
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17498090394069&tid=cc-0_1750066432375086451&signature=EBB0612A9AF1893AC5ED14C1977E7716>
register for this webinar about company cars and vans which covers:
• how to use the online calculator to work out the amount to report for
payrolling or on the P11D
• fuel made available for private use
• essential record keeping
The first part of the webinar will cover company cars, followed by company
vans.
For information about '
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17498090394074&tid=cc-0_1750066432375086451&signature=EBB0612A9AF1893AC5ED14C1977E7716>
PAYE Settlement Agreements (PSAs)' choose from our playlist of short
videos – available on HMRC’s YouTube channel.
Have you recently watched a HMRC YouTube video? Please take a few moments to
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17498090394070&tid=cc-0_1750066432375086451&signature=EBB0612A9AF1893AC5ED14C1977E7716>
share your feedback through this anonymous survey.
Yours faithfully
HM Revenue and Customs
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HMRC’s help and support email service
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Manage help and support emails in our email portal.
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Unsubscribe from all help and support emails.
HMRC app – you can
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17498090394072&tid=cc-0_1750066432375086451&signature=EBB0612A9AF1893AC5ED14C1977E7716>
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.
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HMRC Privacy Notice |
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Contact HMRC |
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Further support
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<td align=3D"center">
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<img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
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<table style=3D"width:600px; max-width: 600px!important;" =
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<tbody>
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<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;">
<table 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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear =
customer,<br><br>Whether you=E2=80=99re paying approved mileage rates =
for employees providing their own vehicles for business, or providing a =
company vehicle =E2=80=93 we=E2=80=99ve got it covered in our live =
webinars.<br><br>If you have any questions, feel free to ask them using =
the on-screen text box:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Expenses and benefits for your employees =E2=80=93 travel =
=C2=A0</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394066&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register for this webinar about travel =
expenses</span></a> to find out about the tax treatment of:</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">travel and subsistence payments to employees<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">mileage payments for employees using their own vehicle<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">benchmark and bespoke scale rates<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">keeping records and sending reports to HMRC<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Expenses and benefits for your employees =E2=80=93 company cars, =
vans and fuel=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">You can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394069&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">register for this webinar about company cars and =
vans</span></a> which covers:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
how to use the online calculator to work out the amount to report for =
payrolling or on the P11D<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
fuel made available for private use=C2=A0<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
essential record keeping=C2=A0<br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">The first part of the webinar will cover company cars, followed =
by company vans.<br><br>For information about '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394074&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">PAYE Settlement Agreements (PSAs)</span></a>' =
choose from our playlist of short videos =E2=80=93 available on =
HMRC=E2=80=99s YouTube channel.=C2=A0<br><br>Have you recently watched a =
HMRC YouTube video? Please take a few moments to <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394070&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">share your feedback through this anonymous =
survey</span></a>.<br><br>Yours faithfully<br>HM Revenue and =
Customs</span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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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: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
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</td>
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<td id=3D"flexiblock">
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<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;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separa=
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<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
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<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: 10px; color: rgb(198, 198, 198); min-height: auto; =
line-height: 30px; background-color: rgb(0, 134, 112); border-color: =
rgb(0, 134, 112);">
<table 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 cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
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ature=3DEBB0612A9AF1893AC5ED14C1977E7716"><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" id=3D"mccrpx1c7ib" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
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ature=3DEBB0612A9AF1893AC5ED14C1977E7716"><img width=3D"50" =
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 cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394075&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716"><img =
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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" id=3D"dz7zyjf4lsw" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
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<a =
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height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/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 cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394071&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/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"nrfa9jp1h3e" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394071&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" alt=3D"X"></a>
</div>
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</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px =
!important;mso-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
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<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">
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<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;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
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<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h1>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
16px;">HMRC=E2=80=99s help and support email service=C2=A0</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-top: 10px; padding-bottom: 6px;">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394076&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);"><span style=3D"font-size: 16px;">Manage help and =
support emails in our email portal</span></span></a><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1750066432375086451&unsub_type=3D1&store=3De=
mail&signature=3DEBB0612A9AF1893AC5ED14C1977E7716" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);"><span style=3D"font-size: =
16px;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 16px; color: rgb(0, 0, =
0);">.</span><br><br><span style=3D"font-size: 16px; color: rgb(0, 0, =
0);"><strong>HMRC app</strong> =E2=80=93 you can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394072&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" 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><br><span =
style=3D"font-size: 16px; 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>
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: center; line-height: 20px; =
padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394067&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394073&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17498090394068&tid=3Dcc-0_1750066432375086451&sign=
ature=3DEBB0612A9AF1893AC5ED14C1977E7716" 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>
</div>
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<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">
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