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Subject: =?utf-8?Q?Autumn_Budget_2025_=E2=80=93_information?=
	=?utf-8?Q?_from_HMRC_for_employers?=
Date: Wed, 26 Nov 2025 20:21:59 -0000
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Dear customer,

Today, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made 
her 
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Autumn Budget 2025 speech.

We value the essential role employers play in the operation of the tax 
system. This email provides you with information on the key measures 
announced that may have an impact on your business, as well as information 
to help answer potential queries from your employees.

As well as the tax changes announced today, the government is announcing 
plans to consult on numerous measures. We value your feedback and insight on 
how we modernise the tax system and implement upcoming changes. Please 
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check the consultations page regularly on GOV‌‌‌.UK to provide your views.

A variety of tax-related documents will also be published, including Tax 
Information and Impact Notes, consultations and calls for evidence, as well 
as the overview of tax legislation and rates.



Income Tax and National Insurance

Changes to tax rates for property, savings and dividend income ( 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17641845720911&tid=cc-1_1764188518602397951&signature=A637AC6728879F92D5B233B2E28B748C> 
GOV.UK explainer)

Changes to property income

From 6‌‌‌ April‌‌‌ 2027, the government will create separate tax rates for 
property income.

The income tax rates for property income will be 22% for basic rate, 43% for 
higher rate and 47% for additional rate.

The government will engage with the devolved governments of Scotland and 
Wales to provide them with the ability to set property income rates in line 
with their current income tax powers in their fiscal frameworks.



Changes to savings income

From 6‌‌‌‌‌‌ ‌‌April‌‌‌‌‌‌ ‌‌2027, the savings basic rate will increase to 
22%.

Savings on the higher rate will increase to 42% and the savings additional 
rate will increase to 47%.



Changes to dividends rates

From 6‌‌‌ April‌‌‌ 2026, the rates for individuals will increase by 2% to 
10.75% for the dividend ordinary rate and 35.75% for the dividend higher 
rate.

The additional rate will remain unchanged at 39.35%.

The way customers report and pay tax on dividends, rental income and savings 
interest will remain the same, it is only the rate of tax charged that will 
change. Customers therefore don’t need to take any action or call HMRC.



Salary sacrifice reform for pension contributions ( 
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GOV.UK explainer)

From April‌‌‌ 2029, the amount of salary that an employee can sacrifice in 
return for pension contributions before attracting a National Insurance 
contributions (NICs) charge will be capped at £2,000 a year.

Employees can still make pension contributions above this cap using salary 
sacrifice but any contributions above £2,000 will be subject to employer and 
employee NICs, bringing them in line with all other forms of employee 
workplace pension contribution. Most employees making typical pension 
contributions and their employers will be unaffected.

Contributions through salary sacrifice, like all pension contributions, will 
still be exempt from Income Tax (subject to the usual limits). Employees who 
choose to sacrifice salary to receive Tax Free Childcare or Child Benefit 
can keep doing so.



Voluntary National Insurance contributions (NICs) abroad ( 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17641845720903&tid=cc-1_1764188518602397951&signature=A637AC6728879F92D5B233B2E28B748C> 
GOV.UK explainer)

From April‌‌‌ 2026 for tax years 2026 to 2027 onwards, the option to pay 
voluntary Class 2 NICs for periods abroad will be removed and new Class 3 
NICs applications for periods abroad will require 10 years continuous UK 
residency or National Insurance contributions.

These changes do not affect the ability of anyone to purchase voluntary 
National Insurance contributions (VNICs) for tax years prior to 2026 to 2027 
and a wider review of VNICs policy is planned to ensure the system is fair 
and fit for purpose.



Capital Gains Tax Employee Ownership Trusts

The government will reduce the Capital Gains Tax relief available on 
qualifying disposals to Employee Ownership Trusts from 100% of the gain to 
50%. This will take effect from 26‌‌‌ November 2025.

We are also implementing technical and structural fixes to close loopholes 
and improve the data that HMRC holds to tackle non-compliance by the 
wealthy.

From 6‌‌‌ April 2026 individuals, partnerships or trustees will need to make 
a claim for incorporation relief for Capital Gains Tax in their Self 
Assessment return.



Extend employer National Insurance contributions veteran’s relief

In April 2021, a National Insurance contributions (NICs) relief for 
employers that hire former members of the UK regular armed forces was 
introduced. The veteran’s relief was due to end on 5‌‌‌ April‌‌‌ 2026 but 
will now be extended for a final two years, until the 2027 to 2028 tax year.


Tax treatment of payments for cancelled shifts

This announcement confirms payments made for cancelled, moved or curtailed 
shifts, under 27BP of the Employment Rights Act 1996, are subject to Income 
Tax as earnings. It also allows for subsequent National Insurance 
contributions (NICs) regulations to be made to confirm these payments will 
also be subject to NICs.

The announcement will also put beyond doubt whether earnings for duties not 
performed (including cancelled shifts) should be treated as UK earnings or 
overseas earnings, make consequential amendments for Foreign Employment 
Relief (commonly known as Overseas Workday Relief), and prevent double 
relief from being available for non-UK residents on Post Employment Notice 
Pay (PENP).



Benefits and expenses

Publishing draft guidance and legislation to aid preparation for reporting 
benefits in kind in real-time

HMRC has published 
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draft guidance and legislation to help customers prepare for reporting 
benefits in kind in real-time. The guidance on GOV‌‌‌.UK includes worked 
examples to help employers and software developers get ready for the 
changes. The mandatory reporting of Income Tax and Class 1A National 
Insurance contributions for most benefits in kind and taxable expenses takes 
effect from 6‌‌‌ April‌‌‌ 2027.



Non-reimbursed employment expenses for homeworking

At Budget 2025, the government announced new Income Tax and National 
Insurance exemptions for the reimbursement of home working equipment and eye 
tests, and the provision and reimbursement of flu vaccinations. This 
announcement simplifies the existing rules to better reflect modern working 
practices. It will reduce administrative burdens for employers and provide 
greater clarity for employees regarding the tax treatment of common 
workplace health and equipment costs. This will be legislated for in Finance 
Bill 2025-26 and this will take effect from 6‌‌‌ April‌‌‌ 2026.



Company car tax – Employee Car Ownership Schemes

As announced at Autumn Budget 2024, the government is amending the benefit 
in kind rules so that vehicles provided through Employee Car Ownership 
Schemes (ECOS) will be deemed as taxable benefits.

To allow more time for the sector to prepare for and adapt to this change in 
treatment, its implementation will be delayed to 6‌‌‌ April‌‌‌ 2030, with 
transitional arrangements until April‌‌‌ 2031.



Compliance

Informants reward scheme

We have launched a strengthened reward scheme for informants, targeting 
serious non-compliance involving large companies, wealthy individuals, 
offshore activities, and avoidance schemes.

The reward scheme will offer informants 15% to 30% of tax recovered for 
cases over £1.5 million, aiming to attract high-quality intelligence on 
serious tax non-compliance by large companies and wealthy individuals. 
Rewards are uncapped, taxable, and only paid after successful recovery, with 
the scheme expected to significantly boost tax compliance and close the tax 
gap.



High street non-compliance

We are committed to addressing risks which undermine legitimate businesses 
and have a corrosive impact on local communities. We’re taking decisive 
action by:


• 	undertaking additional enforcement activity on high streets, focusing on 
illicit tobacco and vaping products and more targeted criminal interventions 
to tackle the most serious fraud and evasion by small businesses, by 
deploying 350 newly recruited criminal investigators as part of a new team 
in HMRC’s Fraud Investigation Service
• 	publishing a call for evidence in 2026 on the introduction of software 
standards for the electronic and mobile point of sale sector to tackle 
electronic sales suppression and cash facilitated tax evasion
• 	directing up to £10 million in funding from HMRC to Border Force in 2026 
to 2027 to enhance operational information gathering capabilities ahead of 
the introduction of the Vaping Product Duty on 1‌‌‌ October‌‌‌ 2026 and to 
support enforcement at the border



Administration

Increases to Corporation Tax late filing penalties

The government will double the penalty for taxpayers submitting a 
Corporation Tax return late from 1‌‌‌ April‌‌‌ 2026. This will be legislated 
for in Finance Bill 2025-26.



Transformation and modernisation

Modernising digital outbound communication

HMRC is changing legislation so that outbound communication can be sent 
digitally by default. From spring 2026, HMRC will be able to operate a 
'digital by default' model of outbound communication, where new and existing 
customers using our digital services will automatically receive digital 
letters instead of letters by post. This will be rolled out gradually, only 
when different services and IT systems become ready. Customers will be able 
to 'opt out' of digital communications if they need to receive information 
by post and digitally excluded customers will continue to receive paper 
communications.



Business systems integration

The government will publish a call for evidence in early 2026 to develop 
options to increase the uptake of business systems integration, which 
enables the automatic transfer of sales and purchase data into businesses’ 
accounting software.

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 
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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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<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br =
role=3D"presentation"><br role=3D"presentation">Today, the Chancellor of =
the Exchequer, the Rt Hon Rachel Reeves MP, made her <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720913&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Autumn Budget 2025</span></a> speech. =C2=A0<br =
role=3D"presentation"><br role=3D"presentation">We value the essential =
role employers play in the operation of the tax system. This email =
provides you with information on the key measures announced that may =
have an impact on your business, as well as information to help answer =
potential queries from your employees.<br role=3D"presentation"><br =
role=3D"presentation">As well as the tax changes announced today, the =
government is announcing plans to consult on numerous measures. We value =
your feedback and insight on how we modernise the tax system and =
implement upcoming changes. Please <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720908&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">check the consultations page</span></a> =
regularly on GO<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">V<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.</span>UK to provide your =
views.=C2=A0<br role=3D"presentation"><br role=3D"presentation">A =
variety of tax-related documents will also be published, including Tax =
Information and Impact Notes, consultations and calls for evidence, as =
well as the overview of tax legislation and rates.=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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">In</span><span style=3D"font-size: 1rem; color: rgb(0, 0, 0); =
text-align: left;">come Tax and National Insurance<br =
role=3D"presentation"><br role=3D"presentation">Changes to tax rates for =
property, savings and dividend income (<a style=3D"color: #000000; =
text-decoration: none;" =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720911&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><span =
style=3D"text-decoration: underline; color: #0000ff;">GOV.UK =
explainer</span></a>)<br role=3D"presentation"><br =
role=3D"presentation">Changes to property income</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;">From =
6<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span><span>=C2=A0</span>Ap=
ril<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span><span>=C2=A0</span>20=
27, the government will create separate tax rates for property income. =
=C2=A0<br role=3D"presentation"><br role=3D"presentation">The income tax =
rates for property income will be 22% for basic rate, 43% for higher =
rate and 47% for additional rate.<br role=3D"presentation"><br =
role=3D"presentation">The government will engage with the devolved =
governments of Scotland and Wales to provide them with the ability to =
set property income rates in line with their current income tax powers =
in their fiscal frameworks.</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;">Changes to savings income=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;">From =
6<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span><span>=E2=80=8C=E2=80=
=8C=E2=80=8C=C2=A0</span><span>=E2=80=8C</span><span>=E2=80=8C</span>Apri=
l<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span><span>=E2=80=8C=E2=80=
=8C=E2=80=8C=C2=A0</span><span>=E2=80=8C</span><span>=E2=80=8C</span>2027=
, the savings basic rate will increase to 22%.=C2=A0<br =
role=3D"presentation"><br role=3D"presentation">Savings on the higher =
rate will increase to 42% and the savings additional rate will increase =
to 47%.=C2=A0</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;">Changes to dividends rates=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;">From =
6=E2=80=8C=E2=80=8C=E2=80=8C April=E2=80=8C=E2=80=8C=E2=80=8C 2026, the =
rates for individuals will increase by 2% to 10.75% for the dividend =
ordinary rate and 35.75% for the dividend higher rate.<br =
role=3D"presentation"><br role=3D"presentation">The additional rate will =
remain unchanged at 39.35%. =C2=A0<br role=3D"presentation"><br =
role=3D"presentation">The way customers report and pay tax on dividends, =
rental income and savings interest will remain the same, it is only the =
rate of tax charged that will change. Customers therefore don=E2=80=99t =
need to take any action or call HMRC.=C2=A0</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;">Salary sacrifice reform for pension contributions (<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720902&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">GOV.UK explainer</span></a>)=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;">From April<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02029, the =
amount of salary that an employee can sacrifice in return for pension =
contributions before attracting a National Insurance contributions =
(NICs) charge will be capped at =C2=A32,000 a year.<br =
role=3D"presentation"><br role=3D"presentation">Employees can still make =
pension contributions above this cap using salary sacrifice but any =
contributions above =C2=A32,000 will be subject to employer and employee =
NICs, bringing them in line with all other forms of employee workplace =
pension contribution. Most employees making typical pension =
contributions and their employers will be unaffected.<br =
role=3D"presentation"><br role=3D"presentation">Contributions through =
salary sacrifice, like all pension contributions, will still be exempt =
from Income Tax (subject to the usual limits). Employees who choose to =
sacrifice salary to receive Tax Free Childcare or Child Benefit can keep =
doing so.=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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Voluntary National Insurance contributions (NICs) abroad (<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720903&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">GOV.UK explainer</span></a>)</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;">From April<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026 for tax =
years 2026 to 2027 onwards, the option to pay voluntary Class 2 NICs for =
periods abroad will be removed and new Class 3 NICs applications for =
periods abroad will require 10 years continuous UK residency or National =
Insurance contributions.<br role=3D"presentation"><br =
role=3D"presentation">These changes do not affect the ability of anyone =
to purchase voluntary National Insurance contributions (VNICs) for tax =
years prior to 2026 to 2027 and a wider review of VNICs policy is =
planned to ensure the system is fair and fit for purpose.<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;">Capital Gains Tax Employee Ownership Trusts</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;">The government will reduce the Capital Gains Tax relief available =
on qualifying disposals to Employee Ownership Trusts from 100% of the =
gain to 50%. This will take effect from 26<span style=3D"font-size: =
1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A0November =
2025.=C2=A0<br role=3D"presentation"><br role=3D"presentation">We are =
also implementing technical and structural fixes to close loopholes and =
improve the data that HMRC holds to tackle non-compliance by the =
wealthy.=C2=A0<br role=3D"presentation"><br role=3D"presentation">From =
6<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A0April 2026 =
individuals, partnerships or trustees will need to make a claim for =
incorporation relief for Capital Gains Tax in their Self Assessment =
return.<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;">Extend employer National Insurance contributions =
veteran=E2=80=99s relief=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;">In April 2021, a National Insurance contributions (NICs) relief =
for employers that hire former members of the UK regular armed forces =
was introduced. The veteran=E2=80=99s relief was due to end on 5<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> April<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026 but will =
now be extended for a final two years, until the 2027 to 2028 tax =
year.</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;">Tax treatment of payments for cancelled shifts</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;">This announcement confirms payments made for cancelled, moved or =
curtailed shifts, under 27BP of the Employment Rights Act 1996, are =
subject to Income Tax as earnings. It also allows for subsequent =
National Insurance contributions (NICs) regulations to be made to =
confirm these payments will also be subject to NICs.=C2=A0<br =
role=3D"presentation"><br role=3D"presentation">The announcement will =
also put beyond doubt whether earnings for duties not performed =
(including cancelled shifts) should be treated as UK earnings or =
overseas earnings, make consequential amendments for Foreign Employment =
Relief (commonly known as Overseas Workday Relief), and prevent double =
relief from being available for non-UK residents on Post Employment =
Notice Pay (PENP).=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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Benefits and expenses<br role=3D"presentation"><br =
role=3D"presentation">Publishing draft guidance and legislation to aid =
preparation for reporting benefits in kind in real-time</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;">HMRC has published <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720907&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">draft guidance and legislation to help customers =
prepare for reporting benefits in kind in real-time</span></a>. The =
guidance on <span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK</span> includes =
worked examples to help employers and software developers get ready for =
the changes. The mandatory reporting of Income Tax and Class 1A National =
Insurance contributions for most benefits in kind and taxable expenses =
takes effect from 6<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> April<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02027.=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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Non-reimbursed employment expenses for homeworking</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;">At Budget 2025, the government announced new Income Tax and =
National Insurance exemptions for the reimbursement of home working =
equipment and eye tests, and the provision and reimbursement of flu =
vaccinations. This announcement simplifies the existing rules to better =
reflect modern working practices. It will reduce administrative burdens =
for employers and provide greater clarity for employees regarding the =
tax treatment of common workplace health and equipment costs. This will =
be legislated for in Finance Bill 2025-26 and this will take effect from =
6<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> April<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026.<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;">Company car tax =E2=80=93 Employee Car Ownership Schemes</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;">As announced at Autumn Budget 2024, the government is amending =
the benefit in kind rules so that vehicles provided =
through=E2=80=AFEmployee Car Ownership Schemes (ECOS) will be deemed as =
taxable benefits.<br role=3D"presentation"><br role=3D"presentation">To =
allow more time for the sector to prepare for and adapt to this change =
in treatment, its implementation will be delayed to 6<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> April<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02030, with =
transitional arrangements until April<span style=3D"font-size: 1rem; =
color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02031.<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;">Compliance<br role=3D"presentation"><br =
role=3D"presentation">Informants reward scheme</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;">We have launched a strengthened reward scheme for informants, =
targeting serious non-compliance involving large companies, wealthy =
individuals, offshore activities, and avoidance schemes.<br =
role=3D"presentation"><br role=3D"presentation">The reward scheme will =
offer informants 15% to 30% of tax recovered for cases over =C2=A31.5 =
million, aiming to attract high-quality intelligence on serious tax =
non-compliance by large companies and wealthy individuals. Rewards are =
uncapped, taxable, and only paid after successful recovery, with the =
scheme expected to significantly boost tax compliance and close the tax =
gap.<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;">High street non-compliance</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;">We are committed to addressing risks which undermine legitimate =
businesses and have a corrosive impact on local communities. =
We=E2=80=99re taking decisive action by:<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; font-size: =
0.75rem; color: rgb(198, 198, 198); 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: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">undertaking additional enforcement activity on high streets, =
focusing on illicit tobacco and vaping products and more targeted =
criminal interventions to tackle the most serious fraud and evasion by =
small businesses, by deploying 350 newly recruited criminal =
investigators as part of a new team in HMRC=E2=80=99s Fraud =
Investigation Service</span>
</td>
</tr>
<tr role=3D"option">
<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;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: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">publishing a call for evidence in 2026 on the introduction of =
software standards for the electronic and mobile point of sale sector to =
tackle electronic sales suppression and cash facilitated tax =
evasion</span>
</td>
</tr>
<tr role=3D"option">
<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;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: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">directing up to =C2=A310 million in funding from HMRC to Border =
Force in 2026 to 2027 to enhance operational information gathering =
capabilities ahead of the introduction of the Vaping Product Duty on =
1<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> October<span =
style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026 and to =
support enforcement at the border</span><span style=3D"font-size: 1rem; =
color: rgb(0, 0, 0); text-align: left;"><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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Administration<br role=3D"presentation"><br =
role=3D"presentation">Increases to Corporation Tax late filing =
penalties</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;">The government will double the penalty for taxpayers submitting a =
Corporation Tax return late from 1<span style=3D"font-size: 1rem; color: =
rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> =
April<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026. This =
will be legislated for in Finance Bill 2025-26.<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;">Transformation and modernisation<br role=3D"presentation"><br =
role=3D"presentation">Modernising digital outbound communication</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;">HMRC is changing legislation so that outbound communication can =
be sent digitally by default. From spring 2026, HMRC will be able to =
operate a 'digital by default' model of outbound communication, where =
new and existing customers using our digital services will automatically =
receive digital letters instead of letters by post. This will be rolled =
out gradually, only when different services and IT systems become ready. =
Customers will be able to 'opt out' of digital communications if they =
need to receive information by post and digitally excluded customers =
will continue to receive paper communications.<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;">Business systems integration</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;">The government will publish a call for evidence in early 2026 to =
develop options to increase the uptake of business systems integration, =
which enables the automatic transfer of sales and purchase data into =
businesses=E2=80=99 accounting software.<br role=3D"presentation"><br =
role=3D"presentation">Yours faithfully<br role=3D"presentation">HM =
Revenue and Customs<br role=3D"presentation"></span>
</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;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</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;mso-line-height-rule:exactly;" height=3D"9.375">
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=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=3D17641845720901&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><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: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720901&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><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=3D17641845720914&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><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: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720914&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><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=3D17641845720904&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><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: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720904&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C"><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;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=
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<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=3D17641845720906&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" 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://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1764188518602397951&unsub_type=3D1&store=3De=
mail&signature=3DA637AC6728879F92D5B233B2E28B748C" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720905&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17641845720909&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" 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=3D17641845720912&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" 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=3D17641845720910&tid=3Dcc-1_1764188518602397951&sign=
ature=3DA637AC6728879F92D5B233B2E28B748C" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support=EF=BB=BF</span></a></span></span><br =
role=3D"presentation">
</div>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- end of main content -->
        </td>
        </tr>
        </tbody>
        </table>
        </td>
  </tr>
  </tbody>
 </table>
</div>
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" align=3D"center" width=3D"600px" class=3D"hide">
 <tbody><tr>
  <td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
style=3D"min-width: 600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" =
height=3D"1" width=3D"600" style=3D"max-height:1px; min-height:1px; =
display:block; width:600px; min-width:600px; margin-top: 0px; =
margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; =
border-style: none; border-width: 0px;" border=3D"0">
  </td>
 </tr>
</tbody></table>
<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =
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