HEX

File: D:/hMailServer/Data/showfile.com/admin/0B/{0B81748D-2173-4D92-93F6-52C142D0F4FC}.eml
Date: Wed, 8 Apr 2026 10:23:55 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: National Minimum Wage rates increase from 1 April 2026
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Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-0_1775643834823743861&signature=3D261DA4218DBBA622BEC45AF9F1B820=
7C =20

=20

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Dear customer,

The National Minimum Wage (NMW) and National Living Wage (NLW) rates increa=
sed on 1 April 2026. We have outlined the key steps you need to take and wh=
ere to find support.

You can find  https://www.gov.uk/national-minimum-wage-rates?utm_source=3DU=
plift%20Email&utm_medium=3DPromote_upliftemail_Apr_26 on GOV

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.

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UK.

Apprentices

Apprentices are entitled to the apprentice rate if they are either:

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aged under 19

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aged 19 or over and in the first year of their apprenticeship

What you need to do now:

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check the new rates and identify which members of staff could be affected

=E2=80=A2

review any deductions, salary sacrifice schemes or unpaid working time, as =
these can affect whether you are meeting your NMW obligations as an employe=
r, mistakes are common and often unintentional

Guidance and support

Calculating NMW correctly involves more than simply applying the right hour=
ly rate. Visit GOV

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.

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UK and search ' https://www.gotostage.com/channel/aec820cc492f4f449f1f31941=
8a346b3 .

To note that from April

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=20

2027, HMRC=E2=80=99s National Minimum Wage team is due to transfer to the n=
ewly established Fair Work Agency (FWA). The FWA is a key part of the gover=
nment=E2=80=99s Make Work Pay plan which aims to tackle low pay, poor worki=
ng conditions and poor job security.

Until April

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=20

2027, HMRC will continue to be responsible for all NMW enforcement and comp=
liance work, operating under contract to the FWA. During this transition pe=
riod, you should continue to engage with NMW in the same way that you do no=
w.

Yours faithfully

HM Revenue and Customs

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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://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

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

https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

Stay safe online

=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

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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nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</div>
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</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<td width=3D"100%">
<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: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; 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"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;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;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">The National Minimum Wage (NMW) and Nation=
al Living Wage (NLW) rates increased on 1 April 2026. We have outlined the =
key steps you need to take and where to find support.<br role=3D"presentati=
on"><br role=3D"presentation">You can find=C2=A0<a href=3D"https://pp5ig393=
.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalacces=
sweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17756365880439%26tid=
=3Dcc-0_1775643834823743861%26signature=3D261DA4218DBBA622BEC45AF9F1B8207C/=
1/010b019d6c9ebb79-240a07e0-d0c7-4f87-8260-146716a6716e-000000/qjk5c3M_6z14=
scK5yJu43hZ3wHU=3D258" style=3D"color: #000000; text-decoration: none;"><sp=
an style=3D"text-decoration: underline; color: rgb(0, 0, 255);">more inform=
ation on the new minimum hourly pay rates for workers and apprentices</span=
></a> on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>=E2=80=8C</span><=
span>=E2=80=8C</span>.<span>=E2=80=8C</span><span>=E2=80=8C</span>UK.<br ro=
le=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;">App=
rentices</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;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">Apprentices are entitl=
ed to the apprentice rate if they are either:</span><br role=3D"presentatio=
n"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: 0px =
0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: 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-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
aged under 19
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: 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-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
aged 19 or over and in the first year of their apprenticeship<br role=3D"pr=
esentation">
</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;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br role=3D"presentati=
on">What you need to do now:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: 0px =
0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: 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-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
check the new rates and identify which members of staff could be affected<b=
r role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: 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-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
review any deductions, salary sacrifice schemes or unpaid working time, as =
these can affect whether you are meeting your NMW obligations as an employe=
r, mistakes are common and often unintentional<br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Gui=
dance and support</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;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">Calculating NMW correc=
tly involves more than simply applying the right hourly rate. Visit GOV<spa=
n>=E2=80=8C=E2=80=8C=E2=80=8C</span>.<span>=E2=80=8C=E2=80=8C=E2=80=8C</spa=
n>UK and search '<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/htt=
ps:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=
=3Dnotrack%26linkid=3D17756365880440%26tid=3Dcc-0_1775643834823743861%26sig=
nature=3D261DA4218DBBA622BEC45AF9F1B8207C/1/010b019d6c9ebb79-240a07e0-d0c7-=
4f87-8260-146716a6716e-000000/dREDQXEpGb4R7gxsV5IiI_uPf7o=3D258" style=3D"c=
olor: #000000; text-decoration: none;"><span style=3D"text-decoration: unde=
rline; color: rgb(0, 0, 255);">calculating the minimum wage</span></a>'.<br=
 role=3D"presentation"><br role=3D"presentation">HMRC has a catalogue of fr=
ee recorded webinars available, which you can watch at any time to help you=
 avoid mistakes. They include information on topics such as 'salary sacrifi=
ce', 'working time', 'helping employers get things right', and 'common mist=
akes and how to spot them'. You can find these webinars on <a href=3D"https=
://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fex=
ternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17756365890=
443%26tid=3Dcc-0_1775643834823743861%26signature=3D261DA4218DBBA622BEC45AF9=
F1B8207C/1/010b019d6c9ebb79-240a07e0-d0c7-4f87-8260-146716a6716e-000000/vwf=
LxeX4tNIvBIRxdtgROclmDMo=3D258" style=3D"color: #000000; text-decoration: n=
one;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Go=
ToStage.com</span></a>.<br role=3D"presentation"><br role=3D"presentation">=
To note that from April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>=C2=A0=
</span>2027, HMRC=E2=80=99s National Minimum Wage team is due to transfer t=
o the newly established Fair Work Agency (FWA). The FWA is a key part of th=
e government=E2=80=99s Make Work Pay plan which aims to tackle low pay, poo=
r working conditions and poor job security.<br role=3D"presentation"><br ro=
le=3D"presentation">Until April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><spa=
n>=C2=A0</span>2027, HMRC will continue to be responsible for all NMW enfor=
cement and compliance work, operating under contract to the FWA. During thi=
s transition period, you should continue to engage with NMW in the same way=
 that you do now.<br role=3D"presentation"><br role=3D"presentation"></span=
>Yours faithfully<br role=3D"presentation">HM Revenue and Customs<br role=
=3D"presentation"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
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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: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" 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;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table role=3D"presentation" style=3D"text-align:center;" width=3D"247" cla=
ss=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.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17756365880438%26tid=3Dcc-0_1775643834823743861%26signature=3D261DA421=
8DBBA622BEC45AF9F1B8207C/1/010b019d6c9ebb79-240a07e0-d0c7-4f87-8260-146716a=
6716e-000000/LFe5gDyu_1jDS1i2N7VDKD3_7dk=3D258"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_174118643=
01782.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"42" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"95q7b2p1v2=
o" class=3D"st-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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
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39_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
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</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"=
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<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
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=3D"st-hide"></a>
</td>
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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">
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</div>
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<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
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</td>
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th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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C=E2=80=99s help and support email service</span>
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<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
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 <a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.im=
icampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890448%26tid=3Dcc-0_1775643834823743861%26signature=3D261DA42=
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a6716e-000000/IXMXRCcKB6j1-bDdyKKu5gxYMTc=3D258" style=3D"color: #0000ff; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);"><span style=3D"font-size: 1rem;">Manage help and support ema=
ils in our email portal</span></span></a><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentat=
ion"><a href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.=
imicampaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrac=
k%26tid=3Dcc-0_1775643834823743861%26unsub_type=3D1%26store=3Demail%26signa=
ture=3D261DA4218DBBA622BEC45AF9F1B8207C/1/010b019d6c9ebb79-240a07e0-d0c7-4f=
87-8260-146716a6716e-000000/QFlUR_5ABZ4Tj1kmOrUYvZfziJk=3D258" style=3D"col=
or: #0000ff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine; color: rgb(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe f=
rom 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"p=
resentation"><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.imicampaign.uk%2Fexternalaccessweb%2FTrack=
URLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17756365890445%26tid=3Dcc-0_177564=
3834823743861%26signature=3D261DA4218DBBA622BEC45AF9F1B8207C/1/010b019d6c9e=
bb79-240a07e0-d0c7-4f87-8260-146716a6716e-000000/wvVm1CbiGstTa7X5hL65MV3bUf=
0=3D258" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);">download the HMRC app</sp=
an></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 c=
an 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.</spa=
n><br role=3D"presentation">
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ng-bottom: 6px; padding-top: 10px;">
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<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/ht=
tps:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignk=
w=3Dnotrack%26linkid=3D17756365880441%26tid=3Dcc-0_1775643834823743861%26si=
gnature=3D261DA4218DBBA622BEC45AF9F1B8207C/1/010b019d6c9ebb79-240a07e0-d0c7=
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color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span s=
tyle=3D"color: rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.aws=
track.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLS=
rv%3Fcampaignkw=3Dnotrack%26linkid=3D17756365890446%26tid=3Dcc-0_1775643834=
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essweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17756365880442%26tid=
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DD_8HsJisDmVMko=3D258" style=3D"color: rgb(0, 0, 255); text-decoration: non=
e;"><span style=3D"text-decoration: underline;">Further support=EF=BB=BF</s=
pan></a></span></span><br role=3D"presentation">
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