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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?Helping_employers_get_things_rig?=
	=?utf-8?Q?ht_=E2=80=93_a_HMRC_NMW_webinar_with_ACA?=
	=?utf-8?Q?S?=
Date: Tue, 9 Sep 2025 16:25:40 +0100
Message-ID: <010b01992f152abb-d5d5953f-7ce1-4d7c-ba41-fac97d1e008c-000000@eu-west-2.amazonses.com>
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-1_1757430845980401471>




 <https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
View in browser





  <https://content.webexcampaign.uk/assets/image/1659613276137/National_Minimum_Wage_1_17048854925273.png>
  <https://content.webexcampaign.uk/assets/image/1659613276137/National_Minimum_Wage_1_17048854925273.png>





Dear customer,

Are you accidentally underpaying your workers? Join us to find out more.

Many employers think they know the National Minimum Wage (NMW) – but here’s 
the surprising truth – it’s not just a pay rate, it’s a calculation. That’s 
exactly why so many businesses unintentionally fall short, even when they 
think they’re doing everything right.

HMRC’s National Minimum Wage team and the Advisory, Conciliation and 
Arbitration Service (ACAS) are teaming up for an essential live webinar that 
could save you from costly mistakes.

There are 2 dates:


• 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752307&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
Tuesday 16 September 2025

• 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752313&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
Wednesday 17 September 2025


You'll discover:


• 	scenarios and common pitfalls that could be affecting your payroll right 
now

• 	what to do if an underpayment occurs

• 	the role of ACAS and how HMRC and ACAS work together to support workers 
and employers


Plus, get your burning questions answered live. Our expert panel from both 
organisations will be on hand to answer questions on the topic.

Whether you’re an employer wanting to stay compliant or an accountant 
advising clients, this session will give you the confidence and knowledge to 
navigate NMW requirements with certainty.

Secure your spot now – because getting it right the first time is always 
better than fixing it later.

Yours faithfully
HM Revenue and Customs











 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752306&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752306&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752314&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752314&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752310&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752310&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0>






HMRC’s help and support email service

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267762315&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
Manage help and support emails in our email portal.

 <http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-1_1757430845980401471&unsub_type=1&store=email&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752311&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
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=17574267752308&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
HMRC Privacy Notice  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752312&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
Contact HMRC  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17574267752309&tid=cc-1_1757430845980401471&signature=C51AB1C94C55D0809B6DD34F60DCAAF0> 
Further support

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style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Nation=
al_Minimum_Wage_1_17048854925273.png" alt=3D"National Minimum Wage with =
decorative image only" border=3D"0" width=3D"600.0" height=3D"157" =
style=3D"display: block; border: none; text-decoration: none; color: =
rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; line-height: =
1.25rem; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" =
id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images =
imgmobalign" style=3D"display: block; border: none; text-decoration: =
none; color: rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; =
line-height: 1.25rem;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Nation=
al_Minimum_Wage_1_17048854925273.png" alt=3D"National Minimum Wage with =
decorative image only">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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</tbody>
</table>
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</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;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Dear customer,<br role=3D"presentation"><br =
role=3D"presentation">Are you accidentally underpaying your workers? =
Join us to find out more.<br role=3D"presentation"><br =
role=3D"presentation">Many employers think they know the National =
Minimum Wage (NMW) =E2=80=93 but here=E2=80=99s the surprising truth =
=E2=80=93 it=E2=80=99s not just a pay rate, it=E2=80=99s a calculation. =
That=E2=80=99s exactly why so many businesses unintentionally fall =
short, even when they think they=E2=80=99re doing everything right.<br =
role=3D"presentation"><br role=3D"presentation">HMRC=E2=80=99s National =
Minimum Wage team and the Advisory, Conciliation and Arbitration Service =
(ACAS) are teaming up for an essential live webinar that could save you =
from costly mistakes.<br role=3D"presentation"><br =
role=3D"presentation">There are 2 dates:=C2=A0<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: 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.75rem; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.75rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752307&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Tuesday 16 September =
2025=EF=BB=BF</span></a>=C2=A0<br role=3D"presentation"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, =
255);"></span></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.75rem; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.75rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752313&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Wednesday 17 September 2025</span></a><br =
role=3D"presentation"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; 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">You'll discover:=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(198, 198, 198); 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; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
scenarios and common pitfalls that could be affecting your payroll right =
now<br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
what to do if an underpayment occurs=C2=A0<br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the role of ACAS and how HMRC and ACAS work together to support workers =
and employers<br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><br role=3D"presentation">Plus, get your burning questions =
answered live. Our expert panel from both organisations will be on hand =
to answer questions on the topic.=C2=A0<br role=3D"presentation"><br =
role=3D"presentation">Whether you=E2=80=99re an employer wanting to stay =
compliant or an accountant advising clients, this session will give you =
the confidence and knowledge to navigate NMW requirements with =
certainty.<br role=3D"presentation"><br role=3D"presentation">Secure =
your spot now =E2=80=93 because getting it right the first time is =
always better than fixing it later.<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 -->

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<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;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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</td>
</tr>
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</table>
</td>
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</tbody>
</table>
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<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;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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</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 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752306&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0"><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"6bi2zuxqyfn" 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: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752306&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0"><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 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752314&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"48" height=3D"50" alt=3D"YouTube" =
border=3D"0" id=3D"7nilt8qwioq" 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: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752314&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0"><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/YouTub=
e_cut_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752310&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0"><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"8jayfb7fcbb" 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: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752310&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0"><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>
<!--<![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;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

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<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=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-top: 10px; padding-bottom: 6px;">
 <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267762315&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" style=3D"color: #0000ff; =
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color: rgb(0, 0, 255);"><span style=3D"font-size: 1rem;">Manage help and =
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mail&signature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" style=3D"color: =
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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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752311&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" 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 =
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<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752308&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" style=3D"color: rgb(0, 0, =
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underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span =
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href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17574267752312&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" 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=3D17574267752309&tid=3Dcc-1_1757430845980401471&sign=
ature=3DC51AB1C94C55D0809B6DD34F60DCAAF0" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
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margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
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