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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: =?UTF-8?Q?What=E2=80=99s_new_for_employers_2025_to?=
	=?UTF-8?Q?_2026=3F?=
Date: Mon, 17 Feb 2025 10:53:57 -0000
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1739787320967540671>




 <https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
View in browser





  <https://content.webexcampaign.uk/assets/image/1659613276137/Advice_and_Support_01_16993698592171.png>
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Dear customer,

Get the latest information about the changes affecting the way you deal with 
employee and payroll matters, by joining our live webinar.



Employers – what’s new for 2025 to 2026

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431544288&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
Register for this webinar to find out about what’s new for employers, during 
which we’ll be covering:


• 	Class 1 National Insurance contributions – rates and thresholds
• 	expenses and benefits for employees – fuel benefits charges for company 
cars, vans and fuel
• 	National Living and National Minimum Wage rates
• 	Statutory Payments – the new rates and information on the Statutory 
Neonatal Care Pay
• 	student loans


You’ll have the opportunity to ask questions throughout using the on-screen 
text box.

Yours faithfully
HM Revenue and Customs











 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431544289&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431544289&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554296&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554296&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554290&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554290&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554293&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554293&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>






HMRC’s help and support email service

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554297&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
Manage help and support emails in our email portal.

 <http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-0_1739787320967540671&unsub_type=1&store=email&signature=694284D94BE21966CCC2CC4E8A67D174> 
Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554294&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554291&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
HMRC Privacy Notice  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554295&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
Contact HMRC  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554292&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174> 
Further support

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<td id=3D"flexiblock">
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<td>
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<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
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<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
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<tbody>
<tr>
<td align=3D"center">
<table 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/1659613276137/Advice=
_and_Support_01_16993698592171.png" alt=3D"Advice and Support with =
decorative image" 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: 12px; line-height: 20px; =
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: =
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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: 12px; =
line-height: 20px;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
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decorative image">
</div>
<!--<![endif]-->

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</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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</td>
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</tbody>
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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<!-- 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: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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</td>
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</td>
</tr>
</tbody>
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<!-- 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;">
<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,</span><br><br>Get the latest information about the changes =
affecting the way you deal with employee and payroll matters, by joining =
our live webinar.<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;">Employers =E2=80=93 what=E2=80=99s new for 2025 to 2026</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;"><span style=3D"color: rgb(0, 0, 0);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17395431544288&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register for this webinar to find out about =
what=E2=80=99s new for employers</span></a>, during which we=E2=80=99ll =
be covering:</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;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Class 1 National Insurance contributions =E2=80=93 rates and =
thresholds</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;">expenses and benefits for employees =E2=80=93 fuel benefits =
charges for company cars, vans and fuel</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;">National Living and National Minimum Wage rates</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;">Statutory Payments =E2=80=93 the new rates and information on the =
Statutory Neonatal Care Pay</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;">student loans<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; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><br>You=E2=80=99ll have the opportunity to ask questions =
throughout using the on-screen text box.<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>
<!-- 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: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
<!--[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 -->

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<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
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<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
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<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
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<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
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<!--[if !mso]><!-->
=C2=A0
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<!--[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" =
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<table style=3D"text-align:center;" width=3D"460" =
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"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
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ature=3D694284D94BE21966CCC2CC4E8A67D174"><img =
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</td>
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</tbody>
</table>
<!--[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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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
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</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
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<a =
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</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
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</tr>
</tbody>
</table>
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0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
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</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
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<td valign=3D"middle" width=3D"30">
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<tbody>
<tr>
<td class=3D"st-hide">
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</tr>
</tbody>
</table>
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</div>
<!--<![endif]-->

</td>
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</table>
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<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px =
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=C2=A0
<!--<![endif]-->

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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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<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" =
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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: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;">
<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=3D17395431554297&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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_1739787320967540671&unsub_type=3D1&store=3De=
mail&signature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554294&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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>
</td>
</tr>
<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=3D17395431554291&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554295&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554292&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
width=3D"600px" class=3D"hide">
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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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<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =
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