HEX

File: D:/hMailServer/Data/sarahharvey.com/bob/A6/{A65DEC51-372D-4E87-8980-C4F0F1AC96E3}.eml
Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Paying directors and the benefits of payrolling
Date: Fri, 25 Jul 2025 10:04:36 +0100
Message-ID: <010b019840d3c1f0-9d754a5e-8282-4eb9-9f5d-41c49e57e064-000000@eu-west-2.amazonses.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
	boundary="----=_NextPart_000_0133_01DBFD52.2C098A90"
Thread-Index: AQFJvpJDI4c8mrX8VXvov3Orxd9HJQ==

This is a multipart message in MIME format.

------=_NextPart_000_0133_01DBFD52.2C098A90
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit

  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-1_1753434274923291991>




 <https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
View in browser





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





Dear customer,

HMRC understands the administrative burdens that payroll may bring, which is 
why payrolling benefits in kind and expenses paid to your employees can 
help – and save valuable time.

Join the following live webinars for more information on how to do this, as 
well as understanding the tax and National Insurance treatment of payments 
to directors.

Got a question? You can ask them throughout our live webinars using the 
on-screen text box:



Company directors – payroll and you

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663529&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
Register for our webinar about payroll for directors, during which we’ll be 
covering:


• 	the tax and National Insurance treatment of payments to directors

• 	expenses and benefits

• 	payroll information that must be submitted to HMRC

• 	keeping accurate records



Taxing employees’ benefits and expenses through your payroll

You can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663527&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
register for this webinar about taxing benefits and expenses through 
payroll, during which we’ll take you through:


• 	the advantages of payrolling expenses and benefits

• 	when and how to register for payrolling

• 	how payrolling works


You’ll also find short videos on HMRC’s YouTube channel, including:


• 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663526&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
How do I use payroll software to send reports to HMRC?

• 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663530&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
When and how to pay PAYE


Don’t miss out! Subscribe to 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663536&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
HMRC’s YouTube channel and you’ll be the first to know about our new videos.

Yours faithfully
HM Revenue and Customs











 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663528&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663528&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663536&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663536&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663533&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663533&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927>






HMRC’s help and support email service

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663537&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
Manage help and support emails in our email portal.

 <http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-1_1753434274923291991&unsub_type=1&store=email&signature=685CBDD3B34404D51AAC40A1351D8927> 
Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663534&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
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=17533493663531&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
HMRC Privacy Notice  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663535&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
Contact HMRC  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17533493663532&tid=cc-1_1753434274923291991&signature=685CBDD3B34404D51AAC40A1351D8927> 
Further support

  <https://cdn.imicampaign.io/images/spacer.gif>


------=_NextPart_000_0133_01DBFD52.2C098A90
Content-Type: text/html;
	boundary="----=_Part_399309_809520071.1753434276386";
	charset="utf-8"
Content-Transfer-Encoding: quoted-printable

<!doctype html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:o=3D"urn:schemas-microsoft-com:office:office"><head>
<!--[if gte mso =
9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:Pix=
elsPerInch></o:OfficeDocumentSettings></xml><![endif]-->
<meta name=3D"viewport" content=3D"width=3Ddevice-width, =
initial-scale=3D1.0">
<meta name=3D"HandheldFriendly" content=3D"true">
<title>View in browser</title>
<meta http-equiv=3D"Content-Type" content=3D"text/html; =
charset=3Dutf-8">
<meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3D9; IE=3D8; IE=3D7; =
IE=3DEDGE">

<style type=3D"text/css">
.cta-hide {
     display: none !important;
}
.st-hidden{
    max-height: 0px;
    font-size: 0;
    display: none;
}
.show_mob{
     mso-hide:all;
     visibility:collapse;
}
.show_mob table{
     mso-hide:all;
}
.show_mob td{
     display:none;
     mso-hide:all;
}
.show_mob span{
     display:none;
     mso-hide:all;
}
.show_div{
     display:none;
}
.show_divcont{
   display:none;
}
.button-on-mobile{
   display:none;
}
.ExternalClass{
   width:100%;
}
.ExternalClass,
.ExternalClass p,
.ExternalClass span,
.ExternalClass font,
.ExternalClass td,
.ExternalClass div {
line-height:100%;
}
@media only screen and (max-width: 480px) {
.devicewidthinner{
         width:100% !important;
         height:auto !important;
         min-width:100% !important;
         text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.hide {
         display: none!important;
         width: 0px!important;
         height: 0px!important;
         visibility: hidden!important;
         overflow: hidden!important;
         font-size: 0px!important;
         line-height: 0px!important;
}
}
@media only screen and (max-width: 480px) {
.tb_social_tr{
         line-height:9px;
}
}
@media only screen and (max-width: 480px) {
.display-table-cell{
         display:table-cell;
}
}
@media only screen and (max-width: 480px) {
.display-table-row{
         display:table-row;
}
}
@media only screen and (max-width: 480px) {
.content {
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.main_content{
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.content-inner{
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.table {
         width: 343px !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.cell{
         width: 343px !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.set_images{
         width: 100% !important;
         height: auto !important;
}
}
@media only screen and (max-width: 480px) {
.show_div {
         display: block !important;
         width: auto !important;
         height: auto !important;
         overflow: visible !important;
         position: static !important;
         min-height: 0px !important;
         line-height: normal !important;
         font-size: medium !important;
}
}
@media only screen and (max-width: 480px) {
.mobilecontent{
         display: block !important;
         max-height: none !important;
}
}
@media only screen and (max-width: 480px) {
.show_divcont {
         display: block !important;
         width: auto !important;
         height: auto !important;
         overflow: visible !important;
         position: static !important;
         min-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.st-hide{
         display: none !important;
         width: 0px !important;
         height: 0px !important;
         visibility: hidden !important;
         overflow: hidden !important;
         font-size: 0px !important;
         line-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.mobile_width {
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.logo {
         width: 57px !important;
         height: 94px !important;
         padding-right: 16px !important;
         padding-top: 17px !important;
         padding-bottom: 10px !important;
}
}
@media only screen and (max-width: 480px) {
#wrapper + table{
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.container{
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.menu {
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
 #mobile-label {
         background-color: transparent;
         cursor: pointer;
         display: block !important;
         float: left;
         padding: 40px 16px;
         -webkit-tap-highlight-color: transparent;
         width: 26px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label:hover {
         background-color: transparent;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b {
         background-color: #000000;
         display: block;
         height: 4px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b + b {
         margin-top: 5px;
}
}
@media only screen and (max-width: 480px) {
.menu td {
         padding: 0 !important;
         background-color: #f7f7f7;
}
}
@media only screen and (max-width: 480px) {
#menu-wrapper {
         display:block!important;
         background-color: #f7f7f7;
         max-height: 0;
         overflow: hidden;
         -moz-transition: max-height .25s linear;
         -ms-transition: max-height .25s linear;
         -o-transition: max-height .25s linear;
         -webkit-transition: max-height .25s linear;
         transition: max-height .25s linear;
         padding: 0 !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-checkbox:checked + table #menu-wrapper {
         max-height: 180px;
}
}
@media only screen and (max-width: 480px) {
.menu + .menu {
         border-top: 1px solid #e2e2e2;
}
}
@media only screen and (max-width: 480px) {
.menu-item {
         color: #000000 !important;
         display: block;
         padding: 12px;
         text-align: left;
}
}
@media only screen and (max-width: 480px) {
.menu-item:hover {
         background-color: #CECFCF;
}
}
@media only screen and (max-width: 480px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
         text-decoration: none;
         cursor: default;
}
}
@media only screen and (max-width: 480px) {
.devicewidth {
         width: 94%!important;
         text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.devicewidth100pc {
         width: 100%!important;
         text-align: center !important;
}
}
@media screen and (max-width: 600px) {
.container-table {
          width:100%!important;
}
}
@media screen and (max-width: 480px) {
.separator-table {
          width:100%!important;
}
}
@media only screen and (max-width: 480px) {
.col2img {
         width: 260px !important;
         height: 160px !important;
}
}
@media only screen and (max-width: 480px) {
.image-banner {
         width: 280px !important;
         height: 68px !important;
}
}
@media only screen and (max-width: 480px) {
.tablet-button.A-left {
 float: left!important;
 } .imgmobalign.A-left {
 float: left!important;
 } .tb_social.A-left {
 float:left!important;text-align: left!important;
 }
 .A-left{
 text-align: left!important;
 }
 .A-left div{
 text-align: left!important;
 }
.tablet-button.A-right {
 float: right!important;
 } .imgmobalign.A-right {
 float: right!important;
 } .tb_social.A-right {
 float:right!important; text-align: right!important;
 }
 .A-right{
 text-align: right!important;
 }
 .A-right div{
 text-align: right!important;
 }
.tablet-button.A-center {
 float: none!important;
 } .imgmobalign.A-center {
 float:none!important; margin: 0 auto;
 } .tb_social.A-center {
 float:none!important; margin: 0 auto;
 }
 .A-center{
 text-align: center!important;
 }
 .A-center div{
 text-align: center!important;
 }

}
@media only screen and (max-width: 480px) {
.show_desk {
 display: none!important;
}
.show_mob{
         visibility: visible !important;
}
.show_mob td{
         display: inline !important;
         visibility: visible !important;
}
.show_mob span{
         display: inline !important;
         visibility: visible !important;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res {
 width: auto!important;
}
table.social_block_res td{
display:inline-block;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res_mob {
 width: auto!important;
}
table.social_block_res_mob td{
display:inline-block!important;
}
}
.nav-tabs > LI {
         float: left;
         margin-bottom: -1px;
}
.nav > LI {
         position: relative;
         display: block;
}
@media only screen and (max-width: 374px) {
.tb_social_tr{
         line-height:9px;
}
.content {
         width: 100%!important;
}
.table td[class=3D"cell"] {
         width: 288px !important;
}
.cell {
         width: 288px !important;
}
}
body[data-outlook-cycle] a {color: inherit!important;text-decoration: =
none !important;}@media only screen and (max-width: 480px) {
[data-outlook-cycle] [x-apple-data-detectors-type=3D"calendar-event"] =
{color: inherit !important;-webkit-text-decoration-color: inherit =
!important;text-decoration: none !important;}}


#outlook a {
         padding: 0;
}
body {
         width: 100% !important;
         -webkit-text-size-adjust: 100%;
         -ms-text-size-adjust: 100%;
         margin: 0;
         padding: 0;
}
img {
         outline: none;
         text-decoration: none;
         border: none;
         -ms-interpolation-mode: bicubic;
}
a img {
         border: none;
}
table td {
         border-collapse: collapse;
}
table {
         border-collapse: collapse;
         mso-table-lspace: 0pt;
         mso-table-rspace: 0pt;
}
a {
         text-underline: none !important;
         text-decoration: none;
         text-decoration: none !important;
}
.full{
         width: 100%;
         clear: both;
}
u + #body a {
            color: inherit !important;
            text-decoration: none !important;
            font-size: inherit !important;
            font-family: inherit !important;
            font-weight: inherit !important;
            line-height: inherit !important;
}
a[x-apple-data-detectors] {
            color: inherit !important;
            text-decoration: none !important;
            font-size: inherit !important;
            font-family: inherit !important;
            font-weight: inherit !important;
            line-height: inherit !important;
}
@media only screen and (min-device-width: 320px) and (max-device-width: =
374px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: =
413px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
<!--[if mso]><style>
h1{Margin-top: 0.67em; Margin-bottom: 0.67em;}
h2{Margin-top: 0.83em; Margin-bottom: 0.83em;}
h3{Margin-top: 1em; Margin-bottom: 1em;}
h4{Margin-top: 1.33em; Margin-bottom: 1.33em;}
h5{Margin-top: 1.67em; Margin-bottom: 1.67em;}
h6{Margin-top: 2.33em; Margin-bottom: 2.33em;}
p{Margin-top: 1em; Margin-bottom: 1em;}
</style><![endif]-->
 </head>
<body id=3D"body" style=3D"width: 100% !important; =
-webkit-text-size-adjust: none; -ms-text-size-adjust: none; margin: 0; =
padding: 0; background-color:#FFFFFF;"><img =
src=3D"https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=3D=
cc-1_1753434274923291991" width=3D"1" height=3D"1" alt=3D"" =
style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto =
!important;" class=3D"emailmaincontentios">=20

<table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" =
style=3D"table-layout:fixed;">=20
<tbody>
 <tr>
         <td align=3D"center" valign=3D"top" width=3D"100%">=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"devicewidthinner content main_content" width=3D"600">
         <tbody>
         <tr>=20
        <td align=3D"left" valign=3D"top">
<!-- start of main content -->
<!-- Pre-header starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td align=3D"left" valign=3D"middle" style=3D"vertical-align:middle">
<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 style=3D"background-color: rgb(255, 255, 255);">
<table width=3D"94%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidth" =
style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"right" valign=3D"middle" style=3D"font-family: Arial, =
Helvetica, sans-serif; color: rgb(198, 198, 198); font-size: 10px; =
padding-top: 10px; padding-bottom: 10px; text-align: left; padding-left: =
0px;">
 <span style=3D"color: rgb(0, 0, 0);"><span style=3D"font-size: 15px; =
font-family: arial, helvetica, sans-serif;"><a =
href=3D"https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignk=
w=3Dnotrack&tid=3Dcc-1_1753434274923291991&signature=3D685CBDD3B34404D51A=
AC40A1351D8927" style=3D"text-decoration: underline; color: rgb(0, 0, =
0);"><span style=3D"color: rgb(0, 0, 255); text-decoration: =
underline;">=EF=BB=BFView in =
browser</span>=EF=BB=BF</a>=C2=A0</span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Pre-header 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"100%" align=3D"center" style=3D"width: 100%;" =
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>
<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 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: =
0px; line-height: 0px; font-size: 0px; 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: 12px; =
line-height: 20px;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
_and_Support_01_16993698592171.png" alt=3D"Advice and Support with =
decorative image">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</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 -->

<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>HMRC understands the administrative burdens that =
payroll may bring, which is why payrolling benefits in kind and expenses =
paid to your employees can help =E2=80=93 and save valuable =
time.<br><br>Join the following live webinars for more information on =
how to do this, as well as understanding the tax and National Insurance =
treatment of payments to directors.<br><br>Got a question? You can ask =
them throughout our live webinars using the on-screen text =
box:<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;">Company directors =E2=80=93 payroll and you</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); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663529&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register for our webinar about payroll for =
directors</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;">
the tax and National Insurance treatment of payments to directors<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
expenses and benefits<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
payroll information that must be submitted to HMRC<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
keeping accurate records<br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Taxing employees=E2=80=99 benefits and expenses through your =
payroll=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">You can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663527&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">register for this webinar about taxing benefits =
and expenses through payroll</span></a>, during which we=E2=80=99ll take =
you through:</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;">
the advantages of payrolling expenses and benefits=C2=A0<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
when and how to register for payrolling<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
how payrolling works<br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><br>You=E2=80=99ll also find short videos on HMRC=E2=80=99s =
YouTube channel, including:<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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663526&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">How do I use payroll software to send reports to =
HMRC?</span></a><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663530&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">=EF=BB=BFWhen and how to pay =
PAYE</span></a><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>Don=E2=80=99t miss out! Subscribe to <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663536&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube channel</span></a> and =
you=E2=80=99ll be the first to know about our new videos.<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 -->

<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;">
<table 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: 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>
<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: 10px; color: rgb(198, 198, 198); min-height: auto; =
line-height: 30px; background-color: rgb(0, 134, 112); border-color: =
rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"247" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663528&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927"><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"p90yscbzh19" 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=3D17533493663528&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17533493663536&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927"><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"n8d5no6hh3" 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=3D17533493663536&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927"><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 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=3D17533493663533&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927"><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"f1unjd554l" 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=3D17533493663533&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927"><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: 10px; font-size: 10px =
!important;mso-line-height-rule:exactly;" height=3D"10">
<!--[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;">
<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=3D17533493663537&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" 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-1_1753434274923291991&unsub_type=3D1&store=3De=
mail&signature=3D685CBDD3B34404D51AAC40A1351D8927" 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=3D17533493663534&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" 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=3D17533493663531&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" 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=3D17533493663535&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" 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=3D17533493663532&tid=3Dcc-1_1753434274923291991&sign=
ature=3D685CBDD3B34404D51AAC40A1351D8927" 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>
</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 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 =
=C2=A0</div>



</body></html>
------=_NextPart_000_0133_01DBFD52.2C098A90--