HEX

File: D:/hMailServer/Data/showfile.com/admin/03/{03D2CC8F-7920-4D3F-8387-3709A0B701B2}.eml
Date: Fri, 16 Sep 2022 13:09:51 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b0183466b7899-be9facd9-a3e2-4abc-897a-d076870c7443-000000@eu-west-2.amazonses.com>
Subject: =?UTF-8?Q?National_Minimum_Wage_webinar_=E2=80=93_?=
 =?UTF-8?Q?apprentices_and_associated_risks?=
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Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

------=_Part_13019_480789302.1663333791954
Content-Type: text/plain; charset=UTF-8
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1663333652534427351&signature=3D5AF3EE517C4F26=
2F695FDA463A5BADD8=20

=20

=20

=20

Support from HMRC

=20

=20

=20

=20

Dear customer,

Are you employing apprentices on National Minimum Wage (NMW) rates, or even=
 slightly above?=20

Did you know that one in four NMW underpayments involve apprentices?

We know paying the minimum wage correctly isn=E2=80=99t always as straight-=
forward as it looks =E2=80=93 and it=E2=80=99s easy to make mistakes. We wa=
nt to help you get things right.=20

National Minimum Wage =E2=80=93 apprentices and associated risks

HMRC is offering two live webinars covering apprentices and associated mini=
mum wage risks.

https://register.gotowebinar.com/rt/6657183791363213069=20

Our expert advisers will be available to answer your minimum wage questions=
 during these live webinars.

Yours faithfully

Gary Henderson

National Minimum Wage team=20

=20

=20

=20

=20

https://www.gov.uk/govehttps://twitter.com/hmrcgovukrnment/collections/tax-=
agents-toolkits=20

https://www.gov.uk/govehttps://twitter.com/hmrcgovukrnment/collections/tax-=
agents-toolkits=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC=E2=80=99s help and support email service

To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ .

Please note, by unsubscribing from this service you may continue to receive=
 emails from other HMRC services.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational =20


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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ar=
e you employing apprentices on National Minimum Wage (NMW) rates, or even s=
lightly above?=C2=A0</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"color: #000000; font-size: 15px;">Did you know that one in =
four NMW underpayments involve apprentices?</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"color: #000000; font-size: 15px;">We know paying the minimu=
m wage correctly isn=E2=80=99t always as straight-forward as it looks =E2=
=80=93 and it=E2=80=99s easy to make mistakes. We want to help you get thin=
gs right.=C2=A0</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 5px;">
 <strong><span style=3D"color: #000000; font-size: 15px;">National Minimum =
Wage =E2=80=93 apprentices and associated risks<br></span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 15px;">HMRC is offering two live=
 webinars covering apprentices and associated minimum wage risks.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D16633304880232&tid=3DCC03_1663333652534427351&sign=
ature=3D5AF3EE517C4F262F695FDA463A5BADD8" style=3D"color: #0000cc; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 204);"><strong><span style=3D"font-size: 15px;">=EF=BB=BFChoose your date =
and time</span></strong></span></a>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"color: #000000; font-size: 15px;">Our expert advisers will =
be available to answer your minimum wage questions during these live webina=
rs.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully</span>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"28%">
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henderson_original_16335185700574.jpg" alt=3D"" border=3D"0" width=3D"157.9=
" height=3D"90" style=3D"display: block; border: none; text-decoration: non=
e; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"cltwz=
9ykv9w">
</td>
</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"321" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
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</td>
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</tbody>
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<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ga=
ry Henderson<br>National Minimum Wage team=C2=A0</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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<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-tabl=
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<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" 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"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880230&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/hmrc-twitter_original_16305833780901.=
png" style=3D"display:block; border:none; text-decoration:none;" width=3D"7=
0" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"uqycnu20jrs" class=3D"s=
t-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880230&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/hmrc-twitte=
r_original_16305833780901.png" alt=3D"Twitter"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880226&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/icon-govuk_original_16305834660904.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"o8kk3tnohmq" class=3D"s=
t-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880226&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/icon-govuk_=
original_16305834660904.png" alt=3D"Instagram"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880233&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/icon-youtube_original_16305837841089.=
png" style=3D"display:block; border:none; text-decoration:none;" width=3D"7=
0" height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"8ej4og1ddhu" class=3D"s=
t-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880233&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/icon-youtub=
e_original_16305837841089.png" alt=3D"Youtube"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880227&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1629879711781/hmrcforum_original_16305833531085.png=
" style=3D"display:block; border:none; text-decoration:none;" width=3D"70" =
height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"5rbj71ixciu" class=3D"st-=
hide"></a>
</td>
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</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16633304880227&tid=3DCC03_1663333652534427351&signa=
ture=3D5AF3EE517C4F262F695FDA463A5BADD8"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1629879711781/hmrcforum_o=
riginal_16305833531085.png" alt=3D"Facebook"></a>
</div>
<!--<![endif]-->

</td>
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</table>
</td>
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</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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</tbody>
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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; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=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-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-top=
: 5px; padding-bottom: 10px;">
 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 10px;">
 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
=E2=80=99s help and support email service</span></strong><br><span style=3D=
"color: rgb(255, 255, 255);">To make changes to your topic subscriptions or=
 to unsubscribe please go to <a href=3D"https://hmrc.imicampaign.uk/externa=
laccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16633304880234&tid=3DC=
C03_1663333652534427351&signature=3D5AF3EE517C4F262F695FDA463A5BADD8" style=
=3D"color: #ffffff; text-decoration: none;"><strong><span style=3D"text-dec=
oration: underline;">our email portal=EF=BB=BF</span></strong></a>.</span><=
br><span style=3D"color: rgb(255, 255, 255);">Please note, by unsubscribing=
 from this service you may continue to receive emails from other HMRC servi=
ces.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 5px;">
 <span style=3D"font-size: 12px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&linkid=3D16633304880228&tid=3DCC03_166333365253442=
7351&signature=3D5AF3EE517C4F262F695FDA463A5BADD8" style=3D"color: #ffffff;=
 text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC P=
rivacy Notice</span></a> =C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaign.=
uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D166333048802=
31&tid=3DCC03_1663333652534427351&signature=3D5AF3EE517C4F262F695FDA463A5BA=
DD8" style=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-d=
ecoration: underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D16633304880229&tid=3DCC03_1663333652534427351&signature=3D5AF3EE5=
17C4F262F695FDA463A5BADD8" style=3D"color: #ffffff; text-decoration: none;"=
><span style=3D"text-decoration: underline;">Further support</span></a>=C2=
=A0</span></strong></span>
</td>
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</tbody>
</table>
</td>
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</div>
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" wi=
dth=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; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
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