HEX

File: D:/hMailServer/Data/showfile.com/admin/29/{297A7908-C6F7-4E9A-8837-BA3CBDF15E43}.eml
Date: Wed, 22 Dec 2021 20:09:32 +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: <010b017de3c360e9-7a003ab9-1e95-4615-9769-07b5b51bf068-000000@eu-west-2.amazonses.com>
Subject: Government support affected by Omicron
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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=3DCC04_1640203750907821511&signature=3D5F50B25248F36A=
074A42E1356529C7EA=20

=20

=20

=20

COVID-19 Support

=20

=20

=20

=20

Dear customer,

I am writing to tell you the government has announced additional economic s=
upport to help businesses most affected by the Omicron variant of coronavir=
us:

=E2=80=A2

businesses in the hospitality and leisure sectors in England will be eligib=
le for one-off grants of up to =C2=A36,000 per premises, and more than =C2=
=A3100 million discretionary funding will be made available for local autho=
rities to support other businesses

=E2=80=A2

the government will also cover the cost of Statutory Sick Pay for coronavir=
us-related absences for small and medium-sized employers across the UK

=E2=80=A2

=C2=A330 million further funding will be made available through the Culture=
 Recovery Fund, enabling more cultural organisations in England to apply fo=
r support during the winter.

There is also continuing financial support. You can find more information b=
y searching for 'Omicron support for businesses' on GOV

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

.UK.

Statutory Sick Pay Rebate Scheme

If you=E2=80=99re an employer with fewer than 250 employees, and you=E2=80=
=99ve paid Statutory Sick Pay (SSP) to your employees for absences linked t=
o coronavirus-related sickness or self-isolation, you could be eligible for=
 support.=20

You will receive repayments at the relevant standard rate of SSP that you p=
aid to your current or former employees for any eligible periods of sicknes=
s starting on or after 21 December 2021.=20

You will be able to reclaim the costs for up to two weeks of SSP for an emp=
loyee who takes time off because of coronavirus, regardless of whether you =
claimed for that employee under the previous scheme.

You will be able to make claims retrospectively from mid-January. Your agen=
t can make claims on your behalf.=20

Full guidance, including eligibility and how to make a claim, will be publi=
shed on GOV

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

.UK in due course. In the meantime, you can find out more information by se=
arching for 'COVID-19 economic support package' at GOV

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

.UK.

Time to Pay arrangements =20

If you are facing difficulty in making a tax payment, HMRC stands ready to =
support any business impacted by the coronavirus pandemic through our Time =
to Pay arrangements, where you pay what you owe in affordable instalments.

We will consider offering businesses in the hospitality and leisure sectors=
 in particular the option of a short delay, and payment in instalments, on =
a case-by-case basis, as part of this. Search GOV

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

.UK for more information about =E2=80=98Time to Pay'.

A word about scams

We=E2=80=99re urging people to be on their guard if they are contacted by s=
omeone saying that they=E2=80=99re from HMRC, wanting you to urgently trans=
fer money or give personal information. HMRC will also never ring up threat=
ening arrest. Only criminals will do that. =20

Tax scams come in many forms. Some threaten immediate arrest for tax evasio=
n, others offer a rebate. Contacts like those should set alarm bells ringin=
g, so take your time and check HMRC scams advice at GOV.

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

UK. =20

You can also contact HMRC directly but make sure you use the phone numbers =
from our contacts details on GOV.

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

UK.=20

The National Cyber Security Centre has a helpful guide on how to stay secur=
e online and protect yourself against cyber crime, which you can find on GO=
V

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

.UK by searching 'Cyber Aware'. =20

Yours faithfully

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=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://www.public-inf.co.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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<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!--[if gte mso 9]></v:textbox></v:rect><![endif]-->

</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: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
&nbsp;
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<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
</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: justify; line-height: 20px; padding-bo=
ttom: 6px;">
 <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: 0px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">I =
am writing to tell you the government has announced additional economic sup=
port to help businesses most affected by the Omicron variant of coronavirus=
:</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: 22px; padding: 6px =
0px 0px 10px;">
<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: 22px;color: #000000=
; font-size: 15px; 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: 22px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">bus=
inesses in the hospitality and leisure sectors in England will be eligible =
for one-off grants of up to =C2=A36,000 per premises, and more than =C2=A31=
00 million discretionary funding will be made available for local authoriti=
es to support other businesses</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: 22px;color: #000000=
; font-size: 15px; 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: 22px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 government will also cover the cost of Statutory Sick Pay for coronavirus-=
related absences for small and medium-sized employers across the UK</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: 22px;color: #000000=
; font-size: 15px; 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: 22px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">=C2=
=A330 million further funding will be made available through the Culture Re=
covery Fund, enabling more cultural organisations in England to apply for s=
upport during the winter.</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
ere is also continuing financial support. You can find more information by =
searching for 'Omicron support for businesses' on GOV<span>=E2=80=8C=E2=80=
=8C</span>.UK.</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: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Statutory Sick Pay Rebate Scheme</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: 6px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99re an employer with fewer than 250 employees, and you=E2=80=99=
ve paid Statutory Sick Pay (SSP) to your employees for absences linked to c=
oronavirus-related sickness or self-isolation, you could be eligible for su=
pport.&nbsp;</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u will receive repayments at the relevant standard rate of SSP that you pai=
d to your current or former employees for any eligible periods of sickness =
starting on or after 21 December 2021.&nbsp;</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u will be able to reclaim the costs for up to two weeks of SSP for an emplo=
yee who takes time off because of coronavirus, regardless of whether you cl=
aimed for that employee under the previous scheme.</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u will be able to make claims retrospectively from mid-January. Your agent =
can make claims on your behalf.&nbsp;</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Full =
guidance, including eligibility and how to make a claim, will be published =
on GOV<span>=E2=80=8C=E2=80=8C</span>.UK in due course. In the meantime, yo=
u can find out more information by searching for 'COVID-19 economic support=
 package' at GOV<span>=E2=80=8C=E2=80=8C</span>.UK.</span></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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Time to Pay arrangements &nbsp;</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: 6px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you are facing difficulty in making a tax payment, HMRC stands ready to su=
pport any business impacted by the coronavirus pandemic through our Time to=
 Pay arrangements, where you pay what you owe in affordable instalments.</s=
pan>
</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 will consider offering businesses in the hospitality and leisure sectors i=
n particular the option of a short delay, and payment in instalments, on a =
case-by-case basis, as part of this. Search GOV<span>=E2=80=8C=E2=80=8C</sp=
an>.UK for more information about =E2=80=98Time to Pay'.</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: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">A word about scams</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: 6px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
=E2=80=99re urging people to be on their guard if they are contacted by som=
eone saying that they=E2=80=99re from HMRC, wanting you to urgently transfe=
r money or give personal information. HMRC will also never ring up threaten=
ing arrest. Only criminals will do that. &nbsp;</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ta=
x scams come in many forms. Some threaten immediate arrest for tax evasion,=
 others offer a rebate. Contacts like those should set alarm bells ringing,=
 so take your time and check HMRC scams advice at GOV.<span>=E2=80=8C=E2=80=
=8C</span>UK. &nbsp;</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u can also contact HMRC directly but make sure you use the phone numbers fr=
om our contacts details on GOV.<span>=E2=80=8C=E2=80=8C</span>UK.&nbsp;</sp=
an>
</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e National Cyber Security Centre has a helpful guide on how to stay secure =
online and protect yourself against cyber crime, which you can find on GOV<=
span>=E2=80=8C=E2=80=8C</span>.UK by searching 'Cyber Aware'. &nbsp;</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: 6px; padding-top: 6px;">
 <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;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1629879711781/j-har=
ra-signature_original_16334274530389.jpg" alt=3D"" border=3D"0" width=3D"16=
9.2" height=3D"80" style=3D"display: block; border: none; text-decoration: =
none; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"e0=
l6l1lnnom">
</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">
<img width=3D"100%" height=3D"auto" border=3D"0" class=3D"set_images imgmob=
align" style=3D"display:block; border:none; text-decoration:none;" src=3D"h=
ttps://content.imicampaign.eu/assets/image/1629879711781/j-harra-signature_=
original_16334274530389.jpg" alt=3D"">
</div>
<!--<![endif]-->

</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ji=
m Harra<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-botto=
m: 0px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ch=
ief Executive and First Permanent Secretary =E2=80=93 HMRC<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<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]><!-->
&nbsp;
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<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
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</table>
</td>
</tr>
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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; 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=
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]><!-->
&nbsp;
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<!--[if gte mso 15]>&nbsp;<![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(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&amp;linkid=3D16402005329803&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
833780901.png" style=3D"display:block; border:none; text-decoration:none;" =
width=3D"70" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"0x0vqrss6ch" =
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&amp;linkid=3D16402005329803&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/hm=
rc-twitter_original_16305833780901.png" alt=3D"Twitter"></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&amp;linkid=3D16402005329799&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
4660904.png" style=3D"display:block; border:none; text-decoration:none;" wi=
dth=3D"70" height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"ejqcenxhf35" =
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&amp;linkid=3D16402005329799&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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on-govuk_original_16305834660904.png" alt=3D"Instagram"></a>
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<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16402005329806&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
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width=3D"70" height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"ppcjkqsmovo" =
class=3D"st-hide"></a>
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</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&amp;linkid=3D16402005329806&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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<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&amp;linkid=3D16402005329800&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrcforum_original_16305833=
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th=3D"70" height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"vpufwlwo08j" cl=
ass=3D"st-hide"></a>
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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&amp;linkid=3D16402005329800&amp;tid=3DCC04_16402037509078215=
11&amp;signature=3D5F50B25248F36A074A42E1356529C7EA"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
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<!--[if !mso]><!-->
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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tbody>
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<table style=3D"width: 600px; max-width: 600px !important; background-color=
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" 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=
px;">
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<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=
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
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 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
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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=
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750907821511&amp;signature=3D5F50B25248F36A074A42E1356529C7EA" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">HMRC Privacy Notice</span></a> &nbsp;| &nbsp;<a href=3D"https://hmrc.=
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25248F36A074A42E1356529C7EA" style=3D"color: #ffffff; text-decoration: none=
;"><span style=3D"text-decoration: underline;">Contact HMRC</span></a> &nbs=
p;| &nbsp;<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16402005329802&amp;tid=3DCC04_1640203=
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or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">Further support=EF=BB=BF</span></a></span></strong></span>
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