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Date: Wed, 15 Feb 2023 16:54:26 +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: <010b018655ffb539-80ed2928-396e-44cd-b0c0-299886e14a93-000000@eu-west-2.amazonses.com>
Subject: Important information for employers
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------=_Part_73909_507210628.1676480066921
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1676480043513342701&signature=3DE8ADBB98C47069=
6C3ED3630EC9981D18=20
=20
=20
=20
Employer Bulletin
=20
=20
=20
=20
Dear customer,
This February we celebrate the 100th edition of the https://www.gov.uk/gove=
rnment/publications/employer-bulletin-february-2023 .
In 1999, responding to employers=E2=80=99 feedback, the first paper magazin=
e style Employer Bulletin was published, to give 1.5 million large and smal=
l employers the latest information to help them run their businesses. The b=
ulletin has evolved and since 2021, is published in the fully accessible on=
line format you see today.
On publication day, we issue an email to over 2 million customers to let th=
em know that the bulletin is live. As readership has increased, other gover=
nment departments have started to use the bulletin to share important messa=
ges. The bulletin=E2=80=99s ongoing success is due to the valuable feedback=
from small businesses, agents and payroll professionals.
Included in this edition are important updates on:
=E2=80=A2
reporting advances of salary
=E2=80=A2
changes to Basic PAYE Tools and PAYE Desktop Viewer
=E2=80=A2
student and postgraduate loan thresholds from April 2023
=E2=80=A2
how to help employees with income tax relief for employment expenses
=E2=80=A2
getting ready for the National Minimum Wage rate increase
=E2=80=A2
Martyn=E2=80=99s Law, public venue operator requirements
HMRC will continue to send you email alerts unless you choose to unsubscrib=
e.
Your next Employer Bulletin is in April 2023 and we=E2=80=99ll send you an =
email to let you know when it=E2=80=99s live.
Yours faithfully
Geoff Greensmith
Head of Digital Engagement and Communication Services
=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://subscriptions.hmrc.gov.uk/ or click on the link below.
Please note, by unsubscribing from this service you may continue to receive=
emails from other HMRC services.
http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3DCC03_1676480043513342701&unsub_type=3D1&store=3Demail&signatu=
re=3DE8ADBB98C470696C3ED3630EC9981D18=20
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<!--[if gte mso 15]>=C2=A0<![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">
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=C2=A0
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" 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: 3px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
is February we celebrate the 100th edition of the <a href=3D"https://hmrc.i=
micampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1=
6764736303695&tid=3DCC03_1676480043513342701&signature=3DE8ADBB98C470696C3E=
D3630EC9981D18" style=3D"color: #0000ff; text-decoration: none;"><span styl=
e=3D"text-decoration: underline; color: rgb(0, 0, 255);"><strong>Employer B=
ulletin</strong></span></a>.<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: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">In=
1999, responding to employers=E2=80=99 feedback, the first paper magazine =
style Employer Bulletin was published, to give 1.5 million large and small =
employers the latest information to help them run their businesses. The bul=
letin has evolved and since 2021, is published in the fully accessible onli=
ne format you see today.<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: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">On=
publication day, we issue an email to over 2 million customers to let them=
know that the bulletin is live. As readership has increased, other governm=
ent departments have started to use the bulletin to share important message=
s. The bulletin=E2=80=99s ongoing success is due to the valuable feedback f=
rom small businesses, agents and payroll professionals.<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: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">In=
cluded in this edition are important updates on:<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 5px 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: 20px;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: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
reporting advances of salary
</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: 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: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
changes to Basic PAYE Tools and PAYE Desktop Viewer
</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: 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: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
student and postgraduate loan thresholds from April 2023
</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: 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: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
how to help employees with income tax relief for employment expenses
</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: 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: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
getting ready for the National Minimum Wage rate increase
</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: 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: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
Martyn=E2=80=99s Law, public venue operator requirements
</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: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">HM=
RC will continue to send you email alerts unless you choose to unsubscribe.=
</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
ur next Employer Bulletin is in April 2023 and we=E2=80=99ll send you an em=
ail to let you know when it=E2=80=99s live.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 5px;">
<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"35%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1629879711781/Geoff=
_Greensmith_sig_16358691431043.png" alt=3D"" border=3D"0" width=3D"197.4" h=
eight=3D"90" style=3D"display: block; border: none; text-decoration: none; =
width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"4w9vi4wn=
bbr">
</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/Geoff_Greensmith_s=
ig_16358691431043.png" 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: 3px; padding-top: 3px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ge=
off Greensmith</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: 0px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">He=
ad of Digital Engagement and Communication Services</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>
</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; background-color=
: rgb(216, 216, 217);" 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: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(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16764736303700&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrc-twitter_original_16305833780901.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" 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=3D16764736303700&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_=
original_16305833780901.png" alt=3D"Twitter"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16764736303696&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" h=
eight=3D"50" alt=3D"Instagram" border=3D"0" id=3D"03a0ltjdhevj" 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=3D16764736303696&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-govuk_or=
iginal_16305834660904.png" alt=3D"Instagram"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16764736303702&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"pk9x5pq9y5p" 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=3D16764736303702&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-youtube_=
original_16305837841089.png" alt=3D"Youtube"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16764736303697&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" he=
ight=3D"50" alt=3D"Facebook" border=3D"0" id=3D"t1ul8tnjc3" class=3D"st-hid=
e"></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=3D16764736303697&tid=3DCC03_1676480043513342701&signa=
ture=3DE8ADBB98C470696C3ED3630EC9981D18"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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