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Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Spring Statement 2025
Date: Wed, 26 Mar 2025 17:38:51 -0000
Message-ID: <010b0195d389150f-b0503ad5-6412-48f8-807b-c0a0134acc18-000000@eu-west-2.amazonses.com>
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1743007299740128351>




 <https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
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Dear customer,

Today the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her 
Spring Statement speech – setting out the government’s plans to provide 
security, reform the state and grow the economy, including the approach to 
raise additional funds to deliver the Plan for Change.

Measures announced today include a number of changes that employers should 
know, and may need to take action on.



Key tax measures are detailed below

Information on all Spring Statement measures announced today can be found in 
the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710930&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
Spring Statement 2025 page on GOV.‌‌‌UK.

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710920&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
Tax related documents, including consultations and tax information and 
impact notes can be found on GOV‌‌‌.UK.



High Income Child Benefit Charge (HICBC) changes

From summer 2025, your eligible employees who become liable to the HICBC 
will be able to report their family’s Child Benefit payments through a new 
digital service and pay HICBC directly through changes to their PAYE tax 
code. The HICBC charge itself is not changing.



Paying your PAYE and VAT bill by Direct Debit

GOV‌‌‌.UK guidance has been updated on how to pay your:


• 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710921&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
PAYE bill by Direct Debit
• 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710924&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
VAT bill by Direct Debit

You can make your PAYE or VAT payments simpler by signing up to pay by 
Direct Debit. Direct Debit is the most accurate way to pay your PAYE and VAT 
tax bills, reducing the burden of having to make the payment yourself, so 
you don’t need to work out how much you need to pay or miss a payment 
deadline.

Payments are automatically collected from your bank account based on the 
information you provide in your:


• 	Full Payment Summary and Employer Payment Summary for PAYE tax bill
• 	VAT return


Private Intermittent Securities and Capital Exchange System (PISCES)

The PISCES, a new type of regulated stock market, will facilitate secondary 
trading of private company shares on an intermittent basis. HM Treasury will 
introduce legislation in May‌‌‌ 2025 to implement PISCES. Trading is likely 
to begin later in 2025. 

The 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710931&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
technical note sets out:


• 	the tax consequences when employees acquire shares in the companies they 
work for
• 	how the readily convertible asset rules apply
• 	how PISCES trading windows interact with the tax advantaged share 
schemes, Enterprise Management Incentive (EMI) and Company Share Option Plan 
(CSOP)
• 	when Capital Gains Tax is chargeable and share valuation rules

A draft statutory instrument providing exemption from Stamp Duty and Stamp 
Duty Reserve Tax (SDRT) for PISCES share transactions has been published for 
technical consultation.

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710926&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
The consultation is open for feedback until 23‌‌‌ April‌‌‌ 2025.



Research and Development (R and D) consultation

HMRC is publishing a consultation on widening the use of advance clearances 
in R and D tax reliefs.

This consultation will explore options that aim to reduce error and fraud in 
the reliefs, provide certainty to businesses, and improve the customer 
experience.

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710923&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
The consultation is open for feedback until 26 May 2025.

Information on all the Spring Statement measures announced today can be 
found in the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710930&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
Spring Statement 2025 page on GOV‌‌‌.UK. 

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710932&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
Consultations can also be found on GOV‌‌‌.UK.

Yours faithfully
HM Revenue and Customs











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HMRC’s help and support email service

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710929&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
Manage help and support emails in our email portal.

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Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17430037710928&tid=cc-0_1743007299740128351&signature=9DC95226C78C51F63FAE0C82E72D27C8> 
download the HMRC app on your mobile to get information about your tax, 
income, tax codes, National Insurance and any benefits paid by HMRC. Find 
out what the app can do and how to download it on GOV‌‌‌.UK.

Stay safe online – for more information, please search 'avoid and report 
internet scams and phishing' on GOV‌‌‌.UK.


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HMRC Privacy Notice  | 
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Further support

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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-0_1743007299740128351&signature=3D9DC95226C78C51F63F=
AE0C82E72D27C8" 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>
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src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/10843_=
Email_banner_Spring_Statement_v1_2_17068091134166.png" alt=3D"Spring =
Statement 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; =
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none; color: rgb(0, 0, 0); font-family: arial; font-size: 12px; =
line-height: 20px;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/10843_=
Email_banner_Spring_Statement_v1_2_17068091134166.png" alt=3D"Spring =
Statement with decorative image">
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<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<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>Today the Chancellor of the Exchequer, the Rt =
Hon Rachel Reeves MP, made her Spring Statement speech =E2=80=93 setting =
out the government=E2=80=99s plans to provide security, reform the state =
and grow the economy, including the approach to raise additional funds =
to deliver the Plan for Change. =C2=A0<br><br>Measures announced today =
include a number of changes that employers should know, and may need to =
take action on.<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;">Key tax measures are detailed below</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;">Information on all Spring Statement measures announced today can =
be found in the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710930&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Spring Statement 2025</span></a> page on =
GOV.<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>UK. =C2=A0<br><br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710920&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Tax related documents</span></a>, including =
consultations and tax information and impact notes can be found on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">High Income Child Benefit Charge (HICBC) changes =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;">From =
summer 2025, your eligible employees who become liable to the HICBC will =
be able to report their family=E2=80=99s Child Benefit payments through =
a new digital service and pay HICBC directly through changes to their =
PAYE tax code. The HICBC charge itself is not =
changing.</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Paying your PAYE and VAT bill by Direct Debit=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;">GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK guidance has been =
updated on how to pay your:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710921&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">PAYE bill by Direct Debit</span></a></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=3D17430037710924&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">=EF=BB=BFVAT bill by Direct Debit</span></a> =
=C2=A0</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;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><br>You =
can make your PAYE or VAT payments simpler by signing up to pay by =
Direct Debit. Direct Debit is the most accurate way to pay your PAYE and =
VAT tax bills, reducing the burden of having to make the payment =
yourself, so you don=E2=80=99t need to work out how much you need to pay =
or miss a payment deadline.=C2=A0<br><br>Payments are automatically =
collected from your bank account based on the information you provide in =
your:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Full Payment Summary and Employer Payment Summary for PAYE tax =
bill</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;">VAT return</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Private Intermittent Securities and Capital Exchange System =
(PISCES)=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;">The =
PISCES, a new type of regulated stock market, will facilitate secondary =
trading of private company shares on an intermittent basis. HM Treasury =
will introduce legislation in =
May<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 to implement PISCES. =
Trading is likely to begin later in 2025.=E2=80=AF=C2=A0<br><br>The <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710931&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">technical note</span></a> sets =
out:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the tax consequences when employees acquire shares in the =
companies they work for</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;">how the readily convertible asset rules apply</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;">how PISCES trading windows interact with the tax advantaged share =
schemes, Enterprise Management Incentive (EMI) and Company Share Option =
Plan (CSOP)</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;">when Capital Gains Tax is chargeable and share valuation =
rules</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;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><br>A =
draft statutory instrument providing exemption from Stamp Duty and Stamp =
Duty Reserve Tax (SDRT) for PISCES share transactions has been published =
for technical consultation.<br><br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710926&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">The consultation is open for feedback until =
23=E2=80=8C=E2=80=8C=E2=80=8C April=E2=80=8C=E2=80=8C=E2=80=8C =
2025</span></a>.</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Research and Development (R and D) consultation=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;">HMRC is =
publishing a consultation on widening the use of advance clearances in R =
and D tax reliefs. =C2=A0<br><br>This consultation will explore options =
that aim to reduce error and fraud in the reliefs, provide certainty to =
businesses, and improve the customer experience.=C2=A0<br><br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710923&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">The consultation is open for feedback until 26 =
May 2025</span></a>.=C2=A0<br><br>Information on all the Spring =
Statement measures announced today can be found in the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710930&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Spring Statement 2025</span></a> page on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>.</span>UK.=E2=80=AF=C2=A0=
<br><br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710932&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Consultations</span></a> can also be found on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.<br><br>Yours =
faithfully<br>HM Revenue and Customs</span><br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
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<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">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
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<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
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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">
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<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"460" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710922&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><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"34" height=3D"40" alt=3D"GOV.UK website" =
border=3D"0" id=3D"ew0hp1gd29p" 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=3D17430037710922&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><img width=3D"34" =
height=3D"40" 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"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710936&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><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"38" height=3D"40" alt=3D"YouTube" =
border=3D"0" id=3D"nxwttirbvof" 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=3D17430037710936&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><img width=3D"40" =
height=3D"40" 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"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710925&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/223_50=
HMRCCommunityForums_2_17413378620563.png" style=3D"display:block; =
border:none; text-decoration:none;" width=3D"178" height=3D"40" =
alt=3D"HMRC Community Forums" border=3D"0" id=3D"3zy96y004i7" =
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=3D17430037710925&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><img width=3D"178" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/223_50=
HMRCCommunityForums_2_17413378620563.png" alt=3D"HMRC Community =
Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17430037710927&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><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"30" height=3D"40" alt=3D"X" border=3D"0" =
id=3D"vmrcfax1nb" 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=3D17430037710927&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8"><img width=3D"40" =
height=3D"40" 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>
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</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>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<!-- 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=3D17430037710929&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);"><span style=3D"font-size: 16px;">Manage help and =
support emails in our email portal</span></span></a><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1743007299740128351&unsub_type=3D1&store=3De=
mail&signature=3D9DC95226C78C51F63FAE0C82E72D27C8" 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=3D17430037710928&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" 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=3D17430037710933&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" 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=3D17430037710935&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" 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=3D17430037710934&tid=3Dcc-0_1743007299740128351&sign=
ature=3D9DC95226C78C51F63FAE0C82E72D27C8" 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>
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</tbody>
</table>
</td>
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width=3D"600px" class=3D"hide">
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style=3D"min-width: 600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" =
height=3D"1" width=3D"600" style=3D"max-height:1px; min-height:1px; =
display:block; width:600px; min-width:600px; margin-top: 0px; =
margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; =
border-style: none; border-width: 0px;" border=3D"0">
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