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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: Tax Update 2026: simplification, modernisation and fairness
Date: Tue, 23 Jun 2026 17:51:49 +0100
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Dear customer,

Today the Exchequer Secretary to the Treasury, Dan Tomlinson, made a Written 
Ministerial Statement outlining a package of measures to simplify, modernise 
and make fairer the tax and customs system.

These changes support the government’s long-term ambition for a simpler tax 
system, where rules are intuitive and easy to understand, and fulfilment of 
tax obligations fit seamlessly into the way customers run their lives and 
business.

Measures announced today include a number of changes that employers may be 
interested in, and we have collated some of these below.

Information on all the Tax Update 2026: simplification, modernisation and 
fairness measures can be found on 
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17822294505064%26tid=cc-1_1782233508397332001%26signature=D91BDD104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bcdf3f6e6dd0-000000/fvc-aObekr_MTfgykqi8MAZjWNs=258> 
this GOV.UK page.



Review of Overseas Scale Rates (OSR) and Benchmark Scale Rates (BSR)

BSR and OSR are administrative easements intended to reduce the burden on 
employers when reimbursing employees’ travel expenses.

In response to stakeholder feedback, and following engagement with industry, 
the government will review HMRC’s BSR and OSR. BSR will be reviewed with 
consideration to the current costs of travel. In addition, the review will 
look to understand if there is scope to simplify OSR with more alignment 
between both BSR and OSR.



Consultation about requiring payment of VAT and PAYE by Direct Debit

The government has published a consultation document, which is seeking views 
from individuals, businesses and organisations on plans to require 
businesses to pay their VAT and PAYE return liabilities by Direct Debit. The 
aim is to reduce late payments, limit the flow of debt and simplify the 
payment process to reduce errors.



Fuel support – reminder of late May announcements

Before Tax Update, the government announced a package of support in response 
to the ongoing economic impact of events in Iran. We wanted to repeat this 
here, in case you missed it. The package includes:


• 	approved Mileage Allowance Payments (AMAPs) – backdated to 6 April 2026 
for the 2026 to 2027 tax year
• 	Red Diesel – the duty rate has been cut from‌‌‌ 10.18 pence per litre to 
6.48 pence per litre from 15‌‌‌ June‌‌‌ 2026 until 31‌‌‌ December‌‌‌ 2026
• 	HGV Vehicle Excise Duty (VED) – over the next 12‌‌‌ months, when hauliers 
renew their HGV VED, they will pay £1 only

The changes to rates are:


• 	increase to 55 pence per mile for the first 10,000 miles

• 	remains at 25 pence per mile after 10,000 miles
• 	increase to 55 pence per mile for the NICs disregard for Relevant 
Motoring Expenses (RME)

You may want to increase the amount you reimburse your employees for 
business mileage, in line with the new AMAP rates.

If you reimbursed your employees above the old rates, where Income Tax and 
NICs has been deducted, you may need to correct your payroll for April 2026 
and May 2026. You should follow the PAYE guidance as if you had 
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made an error when you ran the payroll.

If you don’t reimburse mileage, or if you reimburse at less than the new 
AMAPs rate, your employees can follow advice on how 
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to claim tax relief for their job expenses.

Information on all the Tax Update 2026: simplification, modernisation and 
fairness measures can be found on 
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17822294505064%26tid=cc-1_1782233508397332001%26signature=D91BDD104BE3DEDC7C8A61BEC00D223D/2/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bcdf3f6e6dd0-000000/8kwER0kPvrQOztfyjNYPaOE3fpo=258> 
this GOV.UK page.

Yours faithfully
HM Revenue and Customs











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HMRC’s help and support email service

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Unsubscribe from all help and support emails.

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 
internet scams and phishing' on GOV‌‌‌.UK.


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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">Today the Exchequer =
Secretary to the Treasury, Dan Tomlinson, made a Written Ministerial =
Statement outlining a package of measures to simplify, modernise and =
make fairer the tax and customs system.<br role=3D"presentation"><br =
role=3D"presentation">These changes support the government=E2=80=99s =
long-term ambition for a simpler tax system, where rules are intuitive =
and easy to understand, and fulfilment of tax obligations fit seamlessly =
into the way customers run their lives and business.<br =
role=3D"presentation"><br role=3D"presentation">Measures announced today =
include a number of changes that employers may be interested in, and we =
have collated some of these below.<br role=3D"presentation">=C2=A0<br =
role=3D"presentation">Information on all the Tax Update 2026: =
simplification, modernisation and fairness measures can be found on <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17822294505064%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
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df3f6e6dd0-000000/fvc-aObekr_MTfgykqi8MAZjWNs=3D258" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">this <span>GOV.UK =
page</span></span></a>.<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;">Review of Overseas Scale Rates (OSR) and Benchmark Scale Rates =
(BSR)</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;">BSR and =
OSR are administrative easements intended to reduce the burden on =
employers when reimbursing employees=E2=80=99 travel expenses.=C2=A0<br =
role=3D"presentation"><br role=3D"presentation">In response to =
stakeholder feedback, and following engagement with industry, the =
government will review HMRC=E2=80=99s BSR and OSR. BSR will be reviewed =
with consideration to the current costs of travel. In addition, the =
review will look to understand if there is scope to simplify OSR with =
more alignment between both BSR and OSR.</span><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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Consultation about requiring payment of VAT and PAYE by Direct =
Debit=C2=A0</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;">The =
government has published a consultation document, which is seeking views =
from individuals, businesses and organisations on plans to require =
businesses to pay their VAT and PAYE return liabilities by Direct Debit. =
The aim is to reduce late payments, limit the flow of debt and simplify =
the payment process to reduce errors.</span><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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Fuel support =E2=80=93 reminder of late May =
announcements=C2=A0</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;">Before Tax =
Update, the government announced a package of support in response to the =
ongoing economic impact of events in Iran. We wanted to repeat this =
here, in case you missed it. The package includes:=C2=A0</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: =
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<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
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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;">
approved Mileage Allowance Payments =
(AMAPs)=C2=A0=E2=80=93=C2=A0backdated to 6 April 2026 for the 2026 to =
2027 tax year
</td>
</tr>
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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;">
Red Diesel =E2=80=93 the duty rate has been cut =
from<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 10.18 pence per litre to =
6.48 pence per litre from 15<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
June<span>=E2=80=8C=E2=80=8C=E2=80=8C 2026</span>=C2=A0until =
31<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
December<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026
</td>
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<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;">
HGV Vehicle Excise Duty (VED) =E2=80=93 over the next =
12<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> months, when hauliers renew =
their HGV VED, they will pay =C2=A31 only
</td>
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</tbody>
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</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;"><br =
role=3D"presentation">The changes to rates are:</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;">
increase to 55 pence per mile for the first 10,000 miles=C2=A0<br =
role=3D"presentation">
</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;">
remains at 25 pence per mile after 10,000 miles=C2=A0
</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;">
increase to 55 pence per mile for the NICs disregard for Relevant =
Motoring Expenses (RME)=C2=A0
</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 may want to increase the amount you =
reimburse your employees for business mileage, in line with the new AMAP =
rates.<br role=3D"presentation"><br role=3D"presentation">If you =
reimbursed your employees above the old rates, where Income Tax and NICs =
has been deducted, you may need to correct your payroll for April 2026 =
and May 2026. You should follow the PAYE guidance as if you had <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17822294505070%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/NyK0MGS3QYkQpb_-Koxuyv6QgFg=3D258" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">made an error when you ran the =
payroll</span></a>.<br role=3D"presentation"><br =
role=3D"presentation">If you don=E2=80=99t reimburse mileage, or if you =
reimburse at less than the new AMAPs rate, your employees can follow =
advice on how <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17822294505065%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/EluwYwLpDJ7q06dJQ4qEpUyZngs=3D258" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">to claim tax relief for their job =
expenses</span></a>.<br role=3D"presentation"><br =
role=3D"presentation">Information on all the Tax Update 2026: =
simplification, modernisation and fairness measures can be found on <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17822294505064%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/2/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/8kwER0kPvrQOztfyjNYPaOE3fpo=3D258" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">this <span>GOV.UK =
page</span></span></a>.<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=3D17822294505063%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/CijQVlSQMcfc0K3QgTmNpNL0NQc=3D258"><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"somqb6oall" 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=3D17822294505063%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/2/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/7bDAeT5nBJ_APHAvT1T8aqQVPcw=3D258"><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=3D17822294515072%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/qmTtarm_Zj0Lf88T4ikbMTEIb7Y=3D258"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTub=
e_cut_323_338_17411864834027.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"48" height=3D"50" alt=3D"YouTube" =
border=3D"0" id=3D"fvlxs566n4o" 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=3D17822294515072%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/2/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/DOqvNSwHUNjNV3YJlFBBwsAPM0A=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=3D17822294505068%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/EEKeK5PYYsNxj-LCPvflRFFgj0Y=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"mfei8d1ygf" 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=3D17822294505068%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/2/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/4nsgX3FD2Fo0K6iUOyjW6j9u06s=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=3D17822294515073%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/Kw_K7JSHg2tVqbB9uRQb7YmxXDI=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_1782233508397332001%26unsub_type=3D1%26store=3Demail%26signatu=
re=3DD91BDD104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-46=
31-b4a6-bcdf3f6e6dd0-000000/2DD27dC5JltVQbcC-OkweoKC2Io=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=3D17822294505069%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/GdNon7EzaSGQJm_TQk7KYDvsMWQ=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=3D17822294505066%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/50lk0xI_jB99GMNecLEDBoYjhpA=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=3D17822294515071%26tid=3Dcc-1_1782233508397332001%26signature=3DD91BD=
D104BE3DEDC7C8A61BEC00D223D/1/010b019ef5652ea3-50d7a81e-ab0d-4631-b4a6-bc=
df3f6e6dd0-000000/RTyoiDfKkcUuiZoEJlW291HYKEM=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=
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