HEX

File: D:/hMailServer/Data/showfile.com/admin/1F/{1F9F35DD-835B-475B-8DB8-0ABB79FA06DB}.eml
Date: Fri, 1 Mar 2024 10:18:58 +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: Getting ready for the National Minimum Wage increase
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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_1709288308498007591&signature=3D11677E163CF438=
66F1DDB75AB3DAF30A=20

=20

=20

=20

Dear customer,

All employers need to be aware that National Living and Minimum Wage rates =
are increasing on 1

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

April

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

2024. Also, the National Living Wage will be extended to workers aged 21 an=
d over (previously only for age 23 and over).

All employers should ensure that their workers are paid correctly, accordin=
g to the new rates. Businesses can take these simple actions to meet their =
legal responsibilities and avoid falling foul of the law:

=E2=80=A2

https://www.gov.uk/national-minimum-wage-rates?utm_source=3DMar24EB&utm_med=
ium=3DPromote_Mar24EB&utm_campaign=3DRates&utm_id=3DRate+rise  on GOV

=E2=80=8C

.UK

=E2=80=A2

identify which staff are due the new rate

=E2=80=A2

update payroll and communicate the changes to staff as soon as possible

=E2=80=A2

https://www.acas.org.uk/contact?utm_campaign=3Dnmwlaunch&utm_medium=3Dearne=
d_gen&utm_source=3Dxwh_BEIS to get advice and support on paying workers cor=
rectly

=E2=80=A2

visit the https://www.gov.uk/guidance/calculating-the-minimum-wage?utm_sour=
ce=3DEBMar24&utm_medium=3DPromote_EBMar24&utm_campaign=3DCMW&utm_id=3DEBMar=
24 guidance page to view practical advice.

You can find out more by joining one of our live webinars that are taking p=
lace throughout March, where a panel of experts will be on hand to answer q=
uestions:

Getting ready for the National Minimum Wage increase

https://register.gotowebinar.com/rt/4768481211506888541=20

Even if you are paying your workers an hourly wage at or above the National=
 Living or National Minimum Wage, you could still be underpaying them. This=
 can easily happen when an employer makes wage deductions, counts tips towa=
rds pay, deducts costs of workwear or tools from pay, or doesn=E2=80=99t pa=
y for all time worked.

Every successful business is made by the people who work there, and it is r=
ight they are treated fairly, receive a decent wage and have the opportunit=
y to develop a career. Around 3 million people across the UK will receive t=
he National Living and Minimum Wage.

This year, the 25th anniversary of the National Minimum Wage provides an im=
portant opportunity to reflect on the support and commitment that employers=
 continue to offer to their workers.

Increases to the minimum wage support the UK=E2=80=99s workforce and are a =
key part of the government=E2=80=99s action to support households with the =
cost of living. =20

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=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_1709288308498007591&unsub_type=3D1&store=3Demail&signatu=
re=3D11677E163CF43866F1DDB75AB3DAF30A=20


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<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<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>All employe=
rs need to be aware that National Living and Minimum Wage rates are increas=
ing on 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. Also, the National Living Wage will be extended t=
o workers aged 21 and over (previously only for age 23 and over).<br><br>Al=
l employers should ensure that their workers are paid correctly, according =
to the new rates. Businesses can take these simple actions to meet their le=
gal responsibilities and avoid falling foul of the law:<br></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: 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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17091287200285&tid=3Dcc-1_1709288308498007591&signatur=
e=3D11677E163CF43866F1DDB75AB3DAF30A" style=3D"color: rgb(0, 0, 0); text-de=
coration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0=
, 255);">check the new rates</span></a>=C2=A0on GOV<span>=E2=80=8C</span>.U=
K<span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=EF=BB=
=BF</span></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;">ide=
ntify which staff are due the new rate</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;">upd=
ate payroll and communicate the changes to staff as soon as possible</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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17091287200280&tid=3Dcc-1_1709288308498007591&signatur=
e=3D11677E163CF43866F1DDB75AB3DAF30A" style=3D"color: #000000; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">call the Acas helpline</span></a> to get advice and support on paying w=
orkers correctly</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;">vis=
it the <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv=
?campaignkw=3Dnotrack&linkid=3D17091287200282&tid=3Dcc-1_170928830849800759=
1&signature=3D11677E163CF43866F1DDB75AB3DAF30A" style=3D"color: #000000; te=
xt-decoration: none;"><span style=3D"text-decoration: underline; color: rgb=
(0, 0, 255);">calculating the minimum wage</span></a> guidance page to view=
 practical advice.<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;"><b=
r>You can find out more by joining one of our live webinars that are taking=
 place throughout March, where a panel of experts will be on hand to answer=
 questions:<br><br><span style=3D"font-size: 18px;"><strong>Getting ready f=
or the National Minimum Wage increase</strong></span><br><a href=3D"https:/=
/hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&lin=
kid=3D17091287200287&tid=3Dcc-1_1709288308498007591&signature=3D11677E163CF=
43866F1DDB75AB3DAF30A" style=3D"color: #000000; text-decoration: none;"><sp=
an style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register he=
re=EF=BB=BF</span></a></span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; 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>Even if you are paying your workers an hourly wage at or above the Nation=
al Living or National Minimum Wage, you could still be underpaying them. Th=
is can easily happen when an employer makes wage deductions, counts tips to=
wards pay, deducts costs of workwear or tools from pay, or doesn=E2=80=99t =
pay for all time worked.<br><br>Every successful business is made by the pe=
ople who work there, and it is right they are treated fairly, receive a dec=
ent wage and have the opportunity to develop a career. Around 3 million peo=
ple across the UK will receive the National Living and Minimum Wage.<br><br=
>This year, the 25th anniversary of the National Minimum Wage provides an i=
mportant opportunity to reflect on the support and commitment that employer=
s continue to offer to their workers.<br><br>Increases to the minimum wage =
support the UK=E2=80=99s workforce and are a key part of the government=E2=
=80=99s action to support households with the cost of living. =C2=A0<br><br=
>Yours faithfully<br>HM Revenue and Customs</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
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</table>
</td>
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</table>
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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;">
<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">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 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=
 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?campai=
gnkw=3Dnotrack&linkid=3D17091287200279&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.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"s9j3hbzskrq" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17091287200279&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2_cut_=
16988454600130.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?campai=
gnkw=3Dnotrack&linkid=3D17091287200291&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_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"8gkv1o3ypph" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17091287200291&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_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?campai=
gnkw=3Dnotrack&linkid=3D17091287200281&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1632820892113/hmrccommunityforums_16978005155602.pn=
g" 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"kkfbzcbdq0=
c" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17091287200281&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrccommuni=
tyforums_16978005155602.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?campai=
gnkw=3Dnotrack&linkid=3D17091287200283&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"30" height=3D"40"=
 alt=3D"X" border=3D"0" id=3D"s5bvoyb01jn" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17091287200283&tid=3Dcc-1_1709288308498007591&signa=
ture=3D11677E163CF43866F1DDB75AB3DAF30A"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

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

<!--[if gte mso 15]>=C2=A0<![endif]-->

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</table>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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