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File: D:/hMailServer/Data/showfile.com/admin/0C/{0CD783FD-4630-40BA-966E-6FEF5C35EDD3}.eml
Date: Wed, 22 Nov 2023 19:25:23 +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: Autumn Statement 2023
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Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1700681097940796801&signature=3D2926354BF8B7C3=
6E535D28C5059905F3=20

=20

=20

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Dear customer,

Today, the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his=
 Autumn Statement speech.

The Autumn Statement package sets out a number of tax measures designed to =
strengthen economic growth through supporting British businesses and increa=
sing the number of people in work. The statement also announces a range of =
administrative changes which make the tax system simpler and more modern, e=
nsuring businesses can interact with it more easily. Some of the key measur=
es are detailed below, and information on all the measures announced today,=
 including the annual uprating of duties and rates, can be found in the htt=
ps://www.gov.uk/government/publications/autumn-statement-2023-national-insu=
rance-factsheet/autumn-statement-2023-national-insurance-factsheet=20

The government has announced a cut to the main rate of Class 1 employee NIC=
s from 12% to 10% from 6

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

January

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

2024 and a cut to the main rate of Class 4 self-employed NICs from 9% to 8%=
 from 6

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

April

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

2024. It has also announced that no one will be required to pay Class 2 sel=
f-employed NICs from 6

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

April

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

2024. Details of this change are:

=E2=80=A2

from 6

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

April

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

2024, self-employed people with profits above =C2=A312,570 will no longer b=
e required to pay Class 2 NICs but will continue to receive access to contr=
ibutory benefits including the State Pension

=E2=80=A2

those with profits between =C2=A36,725 and =C2=A312,570 will continue to ge=
t access to contributory benefits including the State Pension through a Nat=
ional Insurance credit without paying NICs as they do currently

=E2=80=A2

those with profits under =C2=A36,725 and others who pay Class 2 NICs volunt=
arily to get access to contributory benefits including the State Pension, w=
ill continue to be able to do so

The government will set out next steps on Class 2 reform next year.

We will be publishing further guidance on these changes shortly, in the mea=
ntime we would ask that you take steps now to start work with your payroll =
software provider, and where applicable IT delivery partners, to get ready =
to implement the change to Class 1 employee NICs that comes into effect fro=
m 6

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

April

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

2024. HMRC's Basic PAYE Tools product will be updated to reflect this chang=
e.=20

Extending the National Insurance contributions (NICs) relief for hiring vet=
erans

The government has extended the NICs relief for employers who hire former m=
embers of the UK regular armed forces until 5

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

April

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

2025. This provides a relief to employers on the secondary Class 1 NICs due=
 on the wages of veterans for the first 12 months of their first civilian e=
mployment. The relief applies to earnings up to the Veterans Upper Secondar=
y threshold, which is =C2=A3967 per week.=20

https://www.gov.uk/government/consultations/off-payroll-working-calculation=
-of-paye-liability-in-cases-of-non-compliance/outcome/off-payroll-working-c=
alculation-of-paye-liability-in-cases-of-non-compliance-summary-of-response=
s launched in April 2023 has also been published.

Yours faithfully

HM Revenue and Customs

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=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

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=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 app

You can download the HMRC app on your mobile to get information about your =
tax, income, tax codes, National Insurance and any benefits paid by HMRC. h=
ttps://subscriptions.hmrc.gov.uk/ or click on th

e link below. Please note, by unsubscribing from this service you may conti=
nue to receive emails from other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3Dcc-1_1700681097940796801&unsub_type=3D1&store=3Demail&signatu=
re=3D2926354BF8B7C36E535D28C5059905F3=20


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<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.webexcampaign.uk/assets/image/1659613276137/Autumn_Statement_=
Email_Header_V01_17006520852283.png" alt=3D"">
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<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
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>
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br>Today, the =
Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Autumn Sta=
tement speech.<br><br>The Autumn Statement package sets out a number of tax=
 measures designed to strengthen economic growth through supporting British=
 businesses and increasing the number of people in work. The statement also=
 announces a range of administrative changes which make the tax system simp=
ler and more modern, ensuring businesses can interact with it more easily. =
Some of the key measures are detailed below, and information on all the mea=
sures announced today, including the annual uprating of duties and rates, c=
an be found in the <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb=
/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17006767302687&tid=3Dcc-1_170068=
1097940796801&signature=3D2926354BF8B7C36E535D28C5059905F3" style=3D"color:=
 #000000; text-decoration: none;"><span style=3D"text-decoration: underline=
; color: rgb(0, 0, 255);">Autumn Statement 2023</span></a> and in other doc=
uments from the <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Tr=
ackURLSrv?campaignkw=3Dnotrack&linkid=3D17006767292679&tid=3Dcc-1_170068109=
7940796801&signature=3D2926354BF8B7C36E535D28C5059905F3" style=3D"color: #0=
00000; text-decoration: none;"><span style=3D"text-decoration: underline; c=
olor: rgb(0, 0, 255);">Office for Budget Responsibility</span></a>.<br><br>=
An <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?cam=
paignkw=3Dnotrack&linkid=3D17006767302689&tid=3Dcc-1_1700681097940796801&si=
gnature=3D2926354BF8B7C36E535D28C5059905F3" style=3D"color: #000000; text-d=
ecoration: none;"><span style=3D"text-decoration: underline; color: rgb(0, =
0, 255);">overview of all the tax legislation</span></a> and rates announce=
d today is also available. <a href=3D"https://hmrc.imicampaign.uk/externala=
ccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17006767302690&tid=3Dcc-=
1_1700681097940796801&signature=3D2926354BF8B7C36E535D28C5059905F3" style=
=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration:=
 underline; color: rgb(0, 0, 255);">Tax Information and Impact Notes</span>=
</a> (TIINs) contain more detail on the impact of measures that are being l=
egislated for.<br><br><span style=3D"font-size: 18px;"><strong><a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
ck&linkid=3D17006767302696&tid=3Dcc-1_1700681097940796801&signature=3D29263=
54BF8B7C36E535D28C5059905F3" style=3D"color: #000000; text-decoration: none=
;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Natio=
nal Insurance contributions (NICs) rates=EF=BB=BF</span></a></strong></span=
><br>The government has announced a cut to the main rate of Class 1 employe=
e NICs from 12% to 10% from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> Janua=
ry<span>=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span> 2024 =
and a cut to the main rate of Class 4 self-employed NICs from 9% to 8% from=
 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C</span> 2024. It has also announced that n=
o one will be required to pay Class 2 self-employed NICs from 6<span>=E2=80=
=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
2024. Details of this change are:<br></span>
</td>
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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: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">fro=
m 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=
=E2=80=8C</span> 2024, self-employed people with profits above =C2=A312,570=
 will no longer be required to pay Class 2 NICs but will continue to receiv=
e access to contributory benefits including the State Pension</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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">tho=
se with profits between =C2=A36,725 and =C2=A312,570 will continue to get a=
ccess to contributory benefits including the State Pension through a Nation=
al Insurance credit without paying NICs as they do currently</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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: 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;">tho=
se with profits under =C2=A36,725 and others who pay Class 2 NICs voluntari=
ly to get access to contributory benefits including the State Pension, will=
 continue to be able to do so<br></span>
</td>
</tr>
</tbody>
</table>
</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"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Th=
e government will set out next steps on Class 2 reform next year.<br><br>We=
 will be publishing further guidance on these changes shortly, in the meant=
ime we would ask that you take steps now to start work with your payroll so=
ftware provider, and where applicable IT delivery partners, to get ready to=
 implement the change to Class 1 employee NICs that comes into effect from =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=
=80=8C</span> 2024. HMRC's Basic PAYE Tools product will be updated to refl=
ect this change.=C2=A0<br><br><span style=3D"font-size: 18px;"><strong>Exte=
nding the National Insurance contributions (NICs) relief for hiring veteran=
s<br></strong></span>The government has extended the NICs relief for employ=
ers who hire former members of the UK regular armed forces until 5<span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</spa=
n> 2025. This provides a relief to employers on the secondary Class 1 NICs =
due on the wages of veterans for the first 12 months of their first civilia=
n employment. The relief applies to earnings up to the Veterans Upper Secon=
dary threshold, which is =C2=A3967 per week.=C2=A0<br><br><a href=3D"https:=
//hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&li=
nkid=3D17006767292681&tid=3Dcc-1_1700681097940796801&signature=3D2926354BF8=
B7C36E535D28C5059905F3" style=3D"color: #0000ff; text-decoration: none;"><s=
pan style=3D"text-decoration: underline; font-size: 18px; color: rgb(0, 0, =
255);"><strong><span><span>Capital Allowances <span style=3D"text-align: le=
ft;">=E2=80=93</span> permanent full expensing</span></span></strong></span=
></a><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=EF=
=BB=BF</span><br>At Spring Budget 2023, the government introduced two new t=
emporary first-year allowances. For qualifying expenditure on the provision=
 of plant or machinery incurred on or after 1 April 2023 but before 1<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</=
span> 2026, companies can claim a 100% first-year allowance for main rate e=
xpenditure =E2=80=93 known as full expensing =E2=80=93 and a 50% first-year=
 allowance for special rate expenditure<br><br>Today=E2=80=99s announcement=
 makes full expensing and the 50% first-year allowance permanent by removin=
g the expiry date of March<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026.<br=
><br><span style=3D"font-size: 18px;"><strong>Tax reliefs<br></strong></spa=
n>A range of measures on tax reliefs have been announced, including <a href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&linkid=3D17006767302691&tid=3Dcc-1_1700681097940796801&signature=3D=
2926354BF8B7C36E535D28C5059905F3" style=3D"color: #000000; text-decoration:=
 none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=
enhanced support for Research and Development (R&D) intensive small and med=
ium-sized enterprises</span></a>, an extension to the 'sunset date' for fre=
eport tax reliefs and <a href=3D"https://hmrc.imicampaign.uk/externalaccess=
web/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17006767292682&tid=3Dcc-1_170=
0681097940796801&signature=3D2926354BF8B7C36E535D28C5059905F3" style=3D"col=
or: #000000; text-decoration: none;"><span style=3D"text-decoration: underl=
ine; color: rgb(0, 0, 255);">administrative changes to the creative industr=
y tax reliefs</span></a>.=C2=A0<br><br><span style=3D"font-size: 18px;"><st=
rong><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?c=
ampaignkw=3Dnotrack&linkid=3D17006767302692&tid=3Dcc-1_1700681097940796801&=
signature=3D2926354BF8B7C36E535D28C5059905F3" style=3D"color: rgb(0, 0, 0);=
 text-decoration: none;"><span style=3D"text-decoration: underline; color: =
rgb(0, 0, 255);">Making Tax Digital (MTD) for Income Tax Self Assessment (I=
TSA) design changes</span></a><br></strong></span>The government will make =
design changes to MTD for ITSA, simplifying and improving the system for ta=
xpayers and their representatives. The requirement to provide an End of Per=
iod Statement will be removed and some taxpayers, including those without a=
 National Insurance number, will be exempted from MTD. Taxpayers who are us=
ing MTD will be able to be represented by more than one tax agent. Draft re=
gulations will be published for technical consultation later in 2023.<br><b=
r><strong><span style=3D"font-size: 18px;">National Minimum and Living Wage=
 Uprating 2024 to 202</span>5</strong><br>From 1<span>=E2=80=8C=E2=80=8C=E2=
=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2024, the Natio=
nal Living Wage will increase by 9.8% to =C2=A311.44 an hour for eligible w=
orkers across the UK aged 21 and over. Young people and apprentices on the =
National Minimum Wage will also see a boost to their wages, which will incr=
ease to =C2=A36.40 an hour.<br><br><span style=3D"font-size: 18px;"><strong=
>Off-Payroll Working (IR35) =E2=80=93 calculation of PAYE liability in case=
s of non-compliance</strong></span><br>The government will legislate in Fin=
ance Bill 2023 to enable organisations to reduce their additional PAYE liab=
ility under the off-payroll working rules, to account for Income Tax and Co=
rporation Tax already paid by a worker and their intermediary where a clien=
t organisation has been found to be non-compliant with the rules. The chang=
es will take effect from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<sp=
an>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2024. A <a href=3D"https://hmrc.imica=
mpaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17006=
767292683&tid=3Dcc-1_1700681097940796801&signature=3D2926354BF8B7C36E535D28=
C5059905F3" style=3D"color: #000000; text-decoration: none;"><span style=3D=
"text-decoration: underline; color: rgb(0, 0, 255);">summary of responses t=
o the consultation</span></a> launched in April 2023 has also been publishe=
d.</span><br>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-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: left; line-height: 20px; padding-botto=
m: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><b=
r>Yours faithfully<br>HM Revenue and Customs</span>
</td>
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
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<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
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order=3D"0" class=3D"devicewidthinner">
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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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:separate;border-spacing:0=
px;">
<tbody>
<tr>
<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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<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
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<td class=3D"social_content">
<table width=3D"100%">
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<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(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" class=3D"social_block_res=
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0">
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<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?campai=
gnkw=3Dnotrack&linkid=3D17006767292680&tid=3Dcc-1_1700681097940796801&signa=
ture=3D2926354BF8B7C36E535D28C5059905F3"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
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=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" class=3D"st-=
hide"></a>
</td>
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</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=3D17006767292680&tid=3Dcc-1_1700681097940796801&signa=
ture=3D2926354BF8B7C36E535D28C5059905F3"><img width=3D"40" height=3D"40" bo=
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<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17006767292684&tid=3Dcc-1_1700681097940796801&signa=
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c" class=3D"st-hide"></a>
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<!--[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=
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order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17006767302685&tid=3Dcc-1_1700681097940796801&signa=
ture=3D2926354BF8B7C36E535D28C5059905F3"><img src=3D"https://content.webexc=
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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">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17006767302685&tid=3Dcc-1_1700681097940796801&signa=
ture=3D2926354BF8B7C36E535D28C5059905F3"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<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=
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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-top: =
10px; padding-bottom: 6px;">
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line</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span style=3D=
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ternet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span style=3D"font-s=
ize: 18px; color: #000000;"><strong>HMRC app</strong></span><br>You can dow=
nload the HMRC app on your mobile to get information about your tax, income=
, tax codes, National Insurance and any benefits paid by HMRC. <a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
ck&linkid=3D17006767302686&tid=3Dcc-1_1700681097940796801&signature=3D29263=
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n style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what the app can do and h=
ow to download it on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span=
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ervice</strong></span><br><span style=3D"font-size: 16px;"><span style=3D"c=
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bscribe please go to <a style=3D"color: rgb(0, 0, 0); text-decoration: none=
;" href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17006767302688&tid=3Dcc-1_1700681097940796801&signa=
ture=3D2926354BF8B7C36E535D28C5059905F3"><span style=3D"text-decoration: un=
derline;">our email portal</span></a> or click on th</span>e link below.=C2=
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ive emails from other HMRC services.</span></span><br>
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tom: 6px; padding-top: 10px;">
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<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
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40796801&signature=3D2926354BF8B7C36E535D28C5059905F3" style=3D"color: rgb(=
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