File: D:/hMailServer/Data/sarahharvey.com/bob/BC/{BC6C9777-47EA-4D02-A5D7-2C50188F9793}.eml
Received: from d219-213.smtp-out.eu-west-2.amazonses.com (d219-213.smtp-out.eu-west-2.amazonses.com [23.249.219.213])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.3 cipher=TLS_AES_128_GCM_SHA256 bits=128)
; Wed, 18 Feb 2026 14:55:44 +0000
Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Are your salaried workers receiving National Minimum Wage for every hour worked?
Date: Wed, 18 Feb 2026 14:55:44 -0000
Message-ID: <010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000@eu-west-2.amazonses.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
boundary="----=_NextPart_000_0251_01DCA1AE.2FF46700"
X-Mailer: Microsoft Outlook 16.0
List-Unsubscribe: https://hmrc.imicampaign.uk/externalaccessweb/listunsubscribe?campaignkw=notrack&tid=cc-1_1771426543062146221&unsub_type=8&store=$(store)&operation=unsubscribe&remarks=list_unsubscribe&signature=A20FEAB29CD19D473E0CC51E75FF600B
Thread-Index: AQIQv7IGAsSKkFM96BMb8UHAHuOlZQ==
X-SES-Outgoing: 2026.02.18-23.249.219.213
X-OlkEid: 00000000CC09373165EA424894A88D7C135300090700C3B68E10F77511CEB4CD00AA00BBB6E600000000000B0000F3CAA7D39DC9FE498D8F5D237175EB7800000000B03E00008838F5313FA8544E90475D2EF0BC9C82
This is a multipart message in MIME format.
------=_NextPart_000_0251_01DCA1AE.2FF46700
Content-Type: text/plain;
charset="utf-8"
Content-Transfer-Encoding: 8bit
<https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-1_1771426543062146221>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fseeemailinfull%2FEmailServlet%3Fcampaignkw=notrack%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/8IY6yIXIA5qpCyChRPo_OiXrwlk=250>
View in browser
<https://content.webexcampaign.uk/assets/image/1713531756154/Help_and_Support_header_v2_17476348694711.jpeg>
<https://content.webexcampaign.uk/assets/image/1713531756154/Help_and_Support_header_v2_17476348694711.jpeg>
Dear customer,
Do you employ salaried workers? Are you confident they’re being paid for all
the hours they work throughout the year?
Many employers assume their salaried staff are automatically compliant with
National Minimum Wage (NMW) requirements, but calculating whether these
workers have received NMW for every hour worked can be more complex than it
first appears.
Salaried work – excess hours calculations
Join HMRC’s NMW team for a brand-new webinar designed to help employers and
accountants understand salaried excess hours and avoid unintentional
underpayments.
The webinars will cover:
• the criteria that must be met for a worker to be performing salaried
hours
• work for minimum wage purposes
• how to calculate NMW for salaried hours workers
• the importance of record keeping
• how to put things right if you identify a problem
Whether you manage payroll or advise clients, this session will give you the
clarity and confidence to stay compliant.
You can choose from 5 dates:
•
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062924%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/lwXpfL2oTOLq07LBOLS31C5kqLY=250>
Tuesday 24 February 2026 at 10am
•
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062927%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/1CzlMaRfcBCcA1k47IsAbseVTLY=250>
Tuesday 24 February 2026 at 2pm
•
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062928%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/9MnAlxkEptcJFlMWs3rXnLNlgqk=250>
Wednesday 25 February 2026 at 11am
•
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062922%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/MuzVMy1JdgjEySsOEzUrGXj-V7c=250>
Thursday 26 February 2026 at 1.30pm
•
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062917%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/HSYB2jr2d_-VygCAkQbLa9YBFHc=250>
Friday 27 February 2026 at 10am
Spaces are limited. Secure your place today.
Yours faithfully
HM Revenue and Customs
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062918%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/EJua7JCdlWH01TwjqgMQBns-9MM=250>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062918%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/2/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/p3MNKxuVZM3-5YNAP-wkr-gcb1c=250>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187072929%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/aesYHjxgs01dPNSFSqWf5vbvGxU=250>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187072929%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/2/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/qcPvjjIXjYWm0v55lH3E6__BnwE=250>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062919%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/ZriJeIWxY2E2HA9KXd5G3ZCWNzo=250>
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062919%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/2/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/HTFJYkfTMwEi271eYKa6NnsbySs=250>
HMRC’s help and support email service
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062921%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/mZ4M6MHfUVHjOHtfHygd7SCeKWY=250>
Manage help and support emails in our email portal.
<http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=notrack%26tid=cc-1_1771426543062146221%26unsub_type=1%26store=email%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/OnkFoQOO1v4h8c0YJSl95-zLcBA=250>
Unsubscribe from all help and support emails.
HMRC app – you can
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062920%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/iJcciu3B7VbCg1GvoVsktoF4Yo8=250>
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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062923%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/gKXrSMRQR-Yx56AIXQUGJMq1P2s=250>
HMRC Privacy Notice |
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062926%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/_WqBl_NhM6C6gDB3RSFkKYg82Ws=250>
Contact HMRC |
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17714187062925%26tid=cc-1_1771426543062146221%26signature=A20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/_7h5LPKkacMd2xx3nR-VxGhcQu4=250>
Further support
<https://cdn.imicampaign.io/images/spacer.gif>
<https://pp5ig393.r.eu-west-2.awstrack.me/I0/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/XimW5EIPfzpAR21rZk0ygdPvqtw=250>
------=_NextPart_000_0251_01DCA1AE.2FF46700
Content-Type: text/html;
boundary="----=_Part_1386140_177236471.1771426544517";
charset="utf-8"
Content-Transfer-Encoding: quoted-printable
<!doctype html><html lang=3D"en" =
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_1771426543062146221" 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 role=3D"presentation" 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 role=3D"presentation" 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: 0.625rem; =
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: =
0.9375rem; font-family: arial, helvetica, sans-serif;"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fseeemailinfull%2FEmailServlet%3Fcampaignkw=3Dnotrack%26tid=3D=
cc-1_1771426543062146221%26signature=3DA20FEAB29CD19D473E0CC51E75FF600B/1=
/010b019c713ffb5b-34105d11-5637-4672-9016-8b577916cd36-000000/8IY6yIXIA5q=
pCyChRPo_OiXrwlk=3D250" 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;" =
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>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"" border=3D"0" =
width=3D"600.0" height=3D"157" style=3D"display: block; border: none; =
text-decoration: none; color: rgb(0, 0, 0); font-family: arial; =
font-size: 0.75rem; line-height: 1.25rem; width: 100%; max-width: 100%;" =
class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 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: 0.75rem; =
line-height: 1.25rem;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</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: 0.9375rem; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; 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">Do you employ salaried =
workers? Are you confident they=E2=80=99re being paid for all the hours =
they work throughout the year?<br role=3D"presentation"><br =
role=3D"presentation">Many employers assume their salaried staff are =
automatically compliant with National Minimum Wage (NMW) requirements, =
but calculating whether these workers have received NMW for every hour =
worked can be more complex than it first appears.<br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Salaried work =E2=80=93 excess hours calculations=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;">Join =
HMRC=E2=80=99s NMW team for a brand-new webinar designed to help =
employers and accountants understand salaried excess hours and avoid =
unintentional underpayments.<br role=3D"presentation"><br =
role=3D"presentation">The webinars will cover:</span><br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 12px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">the criteria that must be met for a =
worker to be performing salaried hours</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">work for minimum wage =
purposes</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">how to calculate NMW for salaried =
hours workers</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">the importance of record =
keeping</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">how to put things right if you =
identify a problem</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><br =
role=3D"presentation">Whether you manage payroll or advise clients, this =
session will give you the clarity and confidence to stay compliant.<br =
role=3D"presentation"><br role=3D"presentation">You can choose from 5 =
dates:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 12px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a style=3D"color: #000000; text-decoration: none;" =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062924%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/lwXpfL2oTOLq07LBOLS31C5kqLY=3D250"><span =
style=3D"text-decoration: underline; color: #0000ff;">Tuesday 24 =
February 2026 at 10am</span></a></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a style=3D"color: #000000; text-decoration: none;" =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062927%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/1CzlMaRfcBCcA1k47IsAbseVTLY=3D250"><span =
style=3D"text-decoration: underline; color: #0000ff;">Tuesday 24 =
February 2026 at 2pm</span></a></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a style=3D"color: #000000; text-decoration: none;" =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062928%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/9MnAlxkEptcJFlMWs3rXnLNlgqk=3D250"><span =
style=3D"text-decoration: underline; color: #0000ff;">Wednesday 25 =
February 2026 at 11am</span></a></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a style=3D"color: #000000; text-decoration: none;" =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062922%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/MuzVMy1JdgjEySsOEzUrGXj-V7c=3D250"><span =
style=3D"text-decoration: underline; color: #0000ff;">Thursday 26 =
February 2026 at 1.30pm</span></a></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><a style=3D"color: #000000; text-decoration: none;" =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062917%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/HSYB2jr2d_-VygCAkQbLa9YBFHc=3D250"><span =
style=3D"text-decoration: underline; color: #0000ff;">Friday 27 February =
2026 at 10am</span></a>=EF=BB=BF</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><br role=3D"presentation">Spaces are limited. Secure your place =
today.<br role=3D"presentation"><br role=3D"presentation">Yours =
faithfully<br role=3D"presentation">HM Revenue and Customs</span><br =
role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- Spacer starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separa=
te;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" style=3D"min-height: auto; margin: 0 =
auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" =
align=3D"center" style=3D"font-family: Arial, Helvetica, sans-serif; =
font-size: 0.625rem; color: rgb(198, 198, 198); min-height: auto; =
line-height: 1.875rem; background-color: rgb(0, 134, 112); border-color: =
rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"247" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062918%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/EJua7JCdlWH01TwjqgMQBns-9MM=3D250"><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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062918%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/2/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/p3MNKxuVZM3-5YNAP-wkr-gcb1c=3D250"><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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187072929%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/aesYHjxgs01dPNSFSqWf5vbvGxU=3D250"><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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187072929%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/2/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/qcPvjjIXjYWm0v55lH3E6__BnwE=3D250"><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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062919%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/ZriJeIWxY2E2HA9KXd5G3ZCWNzo=3D250"><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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062919%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/2/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/HTFJYkfTMwEi271eYKa6NnsbySs=3D250"><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=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
1rem;">HMRC=E2=80=99s help and support email service</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-top: 10px; padding-bottom: 6px;">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062921%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/mZ4M6MHfUVHjOHtfHygd7SCeKWY=3D250" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);"><span style=3D"font-size: =
1rem;">Manage help and support emails in our email =
portal</span></span></a><span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">.</span><br role=3D"presentation"><br role=3D"presentation"><a =
href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.imicam=
paign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrack%26=
tid=3Dcc-1_1771426543062146221%26unsub_type=3D1%26store=3Demail%26signatu=
re=3DA20FEAB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-46=
72-9016-8b577916cd36-000000/OnkFoQOO1v4h8c0YJSl95-zLcBA=3D250" =
style=3D"color: #0000ff; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);"><span =
style=3D"font-size: 1rem;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">.</span><br role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC =
app</strong> =E2=80=93 you can <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062920%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/iJcciu3B7VbCg1GvoVsktoF4Yo8=3D250" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">download the HMRC app</span></a> on =
your mobile to get information about your tax, income, tax codes, =
National Insurance and any benefits paid by HMRC. Find out what the app =
can do and how to download it on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br =
role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong> =E2=80=93 for more information, please search 'avoid and =
report internet scams and phishing' on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br =
role=3D"presentation">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: center; line-height: =
1.25rem; padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062923%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/gKXrSMRQR-Yx56AIXQUGJMq1P2s=3D250" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062926%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/_WqBl_NhM6C6gDB3RSFkKYg82Ws=3D250" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17714187062925%26tid=3Dcc-1_1771426543062146221%26signature=3DA20FE=
AB29CD19D473E0CC51E75FF600B/1/010b019c713ffb5b-34105d11-5637-4672-9016-8b=
577916cd36-000000/_7h5LPKkacMd2xx3nR-VxGhcQu4=3D250" 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 =
=C2=A0</div>
<img alt=3D"" =
src=3D"https://pp5ig393.r.eu-west-2.awstrack.me/I0/010b019c713ffb5b-34105=
d11-5637-4672-9016-8b577916cd36-000000/XimW5EIPfzpAR21rZk0ygdPvqtw=3D250"=
style=3D"display: none; width: 1px; height: 1px;">
</body></html>
------=_NextPart_000_0251_01DCA1AE.2FF46700--