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Date: Thu, 27 Nov 2025 18:21:58 +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: =?UTF-8?Q?Autumn_Budget_2025_=E2=80=93_informa?=
 =?UTF-8?Q?tion_from_HMRC_for_employers?=
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1764267716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217=
C6 =20

=20

=20

Dear customer,

Update =E2=80=93 we

=E2=80=99

ve amended the=20

Changes to property income section

to correct a figure from '43%' to '42%'.

=20

=20

Today, the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made h=
er https://www.gov.uk/guidance/check-the-status-of-tax-policy-consultations=
 regularly on GO

V

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

.

UK to provide your views.=20

A variety of tax-related documents will also be published, including Tax In=
formation and Impact Notes, consultations and calls for evidence, as well a=
s the overview of tax legislation and rates.=20

In

come Tax and National Insurance

Changes to tax rates for property, savings and dividend income ( https://ww=
w.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-=
dividend-income/changes-to-tax-rates-for-property-savings-dividend-income )

Changes to property income

From 6

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

=20

April

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

=20

2027, the government will create separate tax rates for property income. =
=20

The income tax rates for property income will be 22% for basic rate, 42% fo=
r higher rate and 47% for additional rate.

The government will engage with the devolved governments of Scotland and Wa=
les to provide them with the ability to set property income rates in line w=
ith their current income tax powers in their fiscal frameworks.

Changes to savings income=20

From 6

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

=E2=80=8C=E2=80=8C=E2=80=8C=20

=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=20

=E2=80=8C

=E2=80=8C

2027, the savings basic rate will increase to 22%.=20

Savings on the higher rate will increase to 42% and the savings additional =
rate will increase to 47%.=20

Changes to dividends rates=20

From 6=E2=80=8C=E2=80=8C=E2=80=8C April=E2=80=8C=E2=80=8C=E2=80=8C 2026, th=
e rates for individuals will increase by 2% to 10.75% for the dividend ordi=
nary rate and 35.75% for the dividend higher rate.

The additional rate will remain unchanged at 39.35%. =20

The way customers report and pay tax on dividends, rental income and saving=
s interest will remain the same, it is only the rate of tax charged that wi=
ll change. Customers therefore don=E2=80=99t need to take any action or cal=
l HMRC.=20

Salary sacrifice reform for pension contributions ( https://www.gov.uk/gove=
rnment/publications/changes-to-salary-sacrifice-for-pensions-from-april-202=
9/changes-to-salary-sacrifice-for-pensions-from-april-2029 )=20

From April

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

 2029, the amount of salary that an employee can sacrifice in return for pe=
nsion contributions before attracting a National Insurance contributions (N=
ICs) charge will be capped at =C2=A32,000 a year.

Employees can still make pension contributions above this cap using salary =
sacrifice but any contributions above =C2=A32,000 will be subject to employ=
er and employee NICs, bringing them in line with all other forms of employe=
e workplace pension contribution. Most employees making typical pension con=
tributions and their employers will be unaffected.

Contributions through salary sacrifice, like all pension contributions, wil=
l still be exempt from Income Tax (subject to the usual limits). Employees =
who choose to sacrifice salary to receive Tax Free Childcare or Child Benef=
it can keep doing so.=20

Voluntary National Insurance contributions (NICs) abroad ( https://www.gov.=
uk/government/publications/changes-to-voluntary-national-insurance-contribu=
tions-for-periods-spent-abroad/voluntary-national-insurance-contributions-f=
or-periods-abroad-from-april-2026 )

From April

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

 2026 for tax years 2026 to 2027 onwards, the option to pay voluntary Class=
 2 NICs for periods abroad will be removed and new Class 3 NICs application=
s for periods abroad will require 10 years continuous UK residency or Natio=
nal Insurance contributions.

These changes do not affect the ability of anyone to purchase voluntary Nat=
ional Insurance contributions (VNICs) for tax years prior to 2026 to 2027 a=
nd a wider review of VNICs policy is planned to ensure the system is fair a=
nd fit for purpose.

Capital Gains Tax Employee Ownership Trusts

The government will reduce the Capital Gains Tax relief available on qualif=
ying disposals to Employee Ownership Trusts from 100% of the gain to 50%. T=
his will take effect from 26

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

 November 2025.=20

We are also implementing technical and structural fixes to close loopholes =
and improve the data that HMRC holds to tackle non-compliance by the wealth=
y.=20

From 6

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

 April 2026 individuals, partnerships or trustees will need to make a claim=
 for incorporation relief for Capital Gains Tax in their Self Assessment re=
turn.

Extend employer National Insurance contributions veteran=E2=80=99s relief=
=20

In April 2021, a National Insurance contributions (NICs) relief for employe=
rs that hire former members of the UK regular armed forces was introduced. =
The veteran=E2=80=99s relief was due to end on 5

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

April

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

 2026 but will now be extended for a final two years, until the 2027 to 202=
8 tax year.

Tax treatment of payments for cancelled shifts

This announcement confirms payments made for cancelled, moved or curtailed =
shifts, under 27BP of the Employment Rights Act 1996, are subject to Income=
 Tax as earnings. It also allows for subsequent National Insurance contribu=
tions (NICs) regulations to be made to confirm these payments will also be =
subject to NICs.=20

The announcement will also put beyond doubt whether earnings for duties not=
 performed (including cancelled shifts) should be treated as UK earnings or=
 overseas earnings, make consequential amendments for Foreign Employment Re=
lief (commonly known as Overseas Workday Relief), and prevent double relief=
 from being available for non-UK residents on Post Employment Notice Pay (P=
ENP).=20

Benefits and expenses

Publishing draft guidance and legislation to aid preparation for reporting =
benefits in kind in real-time

HMRC has published https://www.gov.uk/guidance/draft-guidance-and-legislati=
on-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time . The gui=
dance on=20

GOV

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

.UK

includes worked examples to help employers and software developers get read=
y for the changes. The mandatory reporting of Income Tax and Class 1A Natio=
nal Insurance contributions for most benefits in kind and taxable expenses =
takes effect from 6

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

April

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

 2027.=20

Non-reimbursed employment expenses for homeworking

At Budget 2025, the government announced new Income Tax and National Insura=
nce exemptions for the reimbursement of home working equipment and eye test=
s, and the provision and reimbursement of flu vaccinations. This announceme=
nt simplifies the existing rules to better reflect modern working practices=
. It will reduce administrative burdens for employers and provide greater c=
larity for employees regarding the tax treatment of common workplace health=
 and equipment costs. This will be legislated for in Finance Bill 2025-26 a=
nd this will take effect from 6

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

April

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

 2026.

Company car tax =E2=80=93 Employee Car Ownership Schemes

As announced at Autumn Budget 2024, the government is amending the benefit =
in kind rules so that vehicles provided through=E2=80=AFEmployee Car Owners=
hip Schemes (ECOS) will be deemed as taxable benefits.

To allow more time for the sector to prepare for and adapt to this change i=
n treatment, its implementation will be delayed to 6

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

April

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

 2030, with transitional arrangements until April

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

 2031.

Compliance

Informants reward scheme

We have launched a strengthened reward scheme for informants, targeting ser=
ious non-compliance involving large companies, wealthy individuals, offshor=
e activities, and avoidance schemes.

The reward scheme will offer informants 15% to 30% of tax recovered for cas=
es over =C2=A31.5 million, aiming to attract high-quality intelligence on s=
erious tax non-compliance by large companies and wealthy individuals. Rewar=
ds are uncapped, taxable, and only paid after successful recovery, with the=
 scheme expected to significantly boost tax compliance and close the tax ga=
p.

High street non-compliance

We are committed to addressing risks which undermine legitimate businesses =
and have a corrosive impact on local communities. We=E2=80=99re taking deci=
sive action by:

=E2=80=A2

undertaking additional enforcement activity on high streets, focusing on il=
licit tobacco and vaping products and more targeted criminal interventions =
to tackle the most serious fraud and evasion by small businesses, by deploy=
ing 350 newly recruited criminal investigators as part of a new team in HMR=
C=E2=80=99s Fraud Investigation Service

=E2=80=A2

publishing a call for evidence in 2026 on the introduction of software stan=
dards for the electronic and mobile point of sale sector to tackle electron=
ic sales suppression and cash facilitated tax evasion

=E2=80=A2

directing up to =C2=A310 million in funding from HMRC to Border Force in 20=
26 to 2027 to enhance operational information gathering capabilities ahead =
of the introduction of the Vaping Product Duty on 1

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

October

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

 2026 and to support enforcement at the border

Administration

Increases to Corporation Tax late filing penalties

The government will double the penalty for taxpayers submitting a Corporati=
on Tax return late from 1

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

April

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

 2026. This will be legislated for in Finance Bill 2025-26.

Transformation and modernisation

Modernising digital outbound communication

HMRC is changing legislation so that outbound communication can be sent dig=
itally by default. From spring 2026, HMRC will be able to operate a 'digita=
l by default' model of outbound communication, where new and existing custo=
mers using our digital services will automatically receive digital letters =
instead of letters by post. This will be rolled out gradually, only when di=
fferent services and IT systems become ready. Customers will be able to 'op=
t out' of digital communications if they need to receive information by pos=
t and digitally excluded customers will continue to receive paper communica=
tions.

Business systems integration

The government will publish a call for evidence in early 2026 to develop op=
tions to increase the uptake of business systems integration, which enables=
 the automatic transfer of sales and purchase data into businesses=E2=80=99=
 accounting software.

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://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service=20

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

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

.UK.

Stay safe online

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

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

.UK.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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font-family: arial, helvetica, sans-serif;"><a href=3D"https://hmrc.imicamp=
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716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"text-de=
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</a>=C2=A0</span></span>
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<img src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/no_=
text_parliment_banner_20250918_17592263251010.jpg" alt=3D"" border=3D"0" wi=
dth=3D"600.0" height=3D"157" style=3D"display: block; border: none; text-de=
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<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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ant;mso-line-height-rule:exactly;" height=3D"9.375">
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=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tr>
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<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">Update =E2=80=93 we<span style=3D"color: #=
000000;">=E2=80=99</span>ve amended the <em>Changes to property income sect=
ion</em> to correct a figure from '43%' to '42%'.<br role=3D"presentation">=
<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 0.0625rem; background-color: rgb(1=
09, 110, 113); font-size: 1px !important;mso-line-height-rule:exactly;" hei=
ght=3D"0.625">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">Today, the Chancellor of the Exchequer, the Rt Hon =
Rachel Reeves MP, made her <a href=3D"https://hmrc.imicampaign.uk/externala=
ccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17642650641302&tid=3Dcc-=
1_1764267716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=
=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration:=
 underline; color: rgb(0, 0, 255);">Autumn Budget 2025</span></a> speech. =
=C2=A0<br role=3D"presentation"><br role=3D"presentation">We value the esse=
ntial role employers play in the operation of the tax system. This email pr=
ovides you with information on the key measures announced that may have an =
impact on your business, as well as information to help answer potential qu=
eries from your employees.<br role=3D"presentation"><br role=3D"presentatio=
n">As well as the tax changes announced today, the government is announcing=
 plans to consult on numerous measures. We value your feedback and insight =
on how we modernise the tax system and implement upcoming changes. Please <=
a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17642650641297&tid=3Dcc-1_1764267716721023131&signat=
ure=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"color: #0000ff; text-decor=
ation: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 2=
55);">check the consultations page</span></a> regularly on GO<span style=3D=
"font-size: 1rem; color: rgb(0, 0, 0);">V<span>=E2=80=8C=E2=80=8C=E2=80=8C<=
/span>.</span>UK to provide your views.=C2=A0<br role=3D"presentation"><br =
role=3D"presentation">A variety of tax-related documents will also be publi=
shed, including Tax Information and Impact Notes, consultations and calls f=
or evidence, as well as the overview of tax legislation and rates.=C2=A0<br=
 role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">In<=
/span><span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left=
;">come Tax and National Insurance<br role=3D"presentation"><br role=3D"pre=
sentation">Changes to tax rates for property, savings and dividend income (=
<a style=3D"color: #000000; text-decoration: none;" href=3D"https://hmrc.im=
icampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17=
642650641300&tid=3Dcc-1_1764267716721023131&signature=3DBFEF5C1A5C5D29A863E=
7838D27A217C6"><span style=3D"text-decoration: underline; color: #0000ff;">=
GOV.UK explainer</span></a>)<br role=3D"presentation"><br role=3D"presentat=
ion">Changes to property income</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">From 6<span style=3D"f=
ont-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</sp=
an></span><span>=C2=A0</span>April<span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span><span>=C2=A0</s=
pan>2027, the government will create separate tax rates for property income=
. =C2=A0<br role=3D"presentation"><br role=3D"presentation">The income tax =
rates for property income will be 22% for basic rate, 42% for higher rate a=
nd 47% for additional rate.<br role=3D"presentation"><br role=3D"presentati=
on">The government will engage with the devolved governments of Scotland an=
d Wales to provide them with the ability to set property income rates in li=
ne with their current income tax powers in their fiscal frameworks.</span><=
br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Cha=
nges to savings income=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">From 6<span style=3D"f=
ont-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</sp=
an></span><span>=E2=80=8C=E2=80=8C=E2=80=8C=C2=A0</span><span>=E2=80=8C</sp=
an><span>=E2=80=8C</span>April<span style=3D"font-size: 1rem; color: rgb(0,=
 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span><span>=E2=80=8C=E2=
=80=8C=E2=80=8C=C2=A0</span><span>=E2=80=8C</span><span>=E2=80=8C</span>202=
7, the savings basic rate will increase to 22%.=C2=A0<br role=3D"presentati=
on"><br role=3D"presentation">Savings on the higher rate will increase to 4=
2% and the savings additional rate will increase to 47%.=C2=A0</span><br ro=
le=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Cha=
nges to dividends rates=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">From 6=E2=80=8C=E2=80=
=8C=E2=80=8C April=E2=80=8C=E2=80=8C=E2=80=8C 2026, the rates for individua=
ls will increase by 2% to 10.75% for the dividend ordinary rate and 35.75% =
for the dividend higher rate.<br role=3D"presentation"><br role=3D"presenta=
tion">The additional rate will remain unchanged at 39.35%. =C2=A0<br role=
=3D"presentation"><br role=3D"presentation">The way customers report and pa=
y tax on dividends, rental income and savings interest will remain the same=
, it is only the rate of tax charged that will change. Customers therefore =
don=E2=80=99t need to take any action or call HMRC.=C2=A0</span><br role=3D=
"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Sal=
ary sacrifice reform for pension contributions (<a href=3D"https://hmrc.imi=
campaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D176=
42650631291&tid=3Dcc-1_1764267716721023131&signature=3DBFEF5C1A5C5D29A863E7=
838D27A217C6" style=3D"color: #000000; text-decoration: none;"><span style=
=3D"text-decoration: underline; color: rgb(0, 0, 255);">GOV.UK explainer</s=
pan></a>)=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Fr=
om April<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=
=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02029, the amount of salary that an=
 employee can sacrifice in return for pension contributions before attracti=
ng a National Insurance contributions (NICs) charge will be capped at =C2=
=A32,000 a year.<br role=3D"presentation"><br role=3D"presentation">Employe=
es can still make pension contributions above this cap using salary sacrifi=
ce but any contributions above =C2=A32,000 will be subject to employer and =
employee NICs, bringing them in line with all other forms of employee workp=
lace pension contribution. Most employees making typical pension contributi=
ons and their employers will be unaffected.<br role=3D"presentation"><br ro=
le=3D"presentation">Contributions through salary sacrifice, like all pensio=
n contributions, will still be exempt from Income Tax (subject to the usual=
 limits). Employees who choose to sacrifice salary to receive Tax Free Chil=
dcare or Child Benefit can keep doing so.=C2=A0<br role=3D"presentation"></=
span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Vol=
untary National Insurance contributions (NICs) abroad (<a href=3D"https://h=
mrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linki=
d=3D17642650631292&tid=3Dcc-1_1764267716721023131&signature=3DBFEF5C1A5C5D2=
9A863E7838D27A217C6" style=3D"color: #000000; text-decoration: none;"><span=
 style=3D"text-decoration: underline; color: rgb(0, 0, 255);">GOV.UK explai=
ner</span></a>)</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Fr=
om April<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=
=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026 for tax years 2026 to 2027 on=
wards, the option to pay voluntary Class 2 NICs for periods abroad will be =
removed and new Class 3 NICs applications for periods abroad will require 1=
0 years continuous UK residency or National Insurance contributions.<br rol=
e=3D"presentation"><br role=3D"presentation">These changes do not affect th=
e ability of anyone to purchase voluntary National Insurance contributions =
(VNICs) for tax years prior to 2026 to 2027 and a wider review of VNICs pol=
icy is planned to ensure the system is fair and fit for purpose.<br role=3D=
"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Cap=
ital Gains Tax Employee Ownership Trusts</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Th=
e government will reduce the Capital Gains Tax relief available on qualifyi=
ng disposals to Employee Ownership Trusts from 100% of the gain to 50%. Thi=
s will take effect from 26<span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A0November 2025.=C2=
=A0<br role=3D"presentation"><br role=3D"presentation">We are also implemen=
ting technical and structural fixes to close loopholes and improve the data=
 that HMRC holds to tackle non-compliance by the wealthy.=C2=A0<br role=3D"=
presentation"><br role=3D"presentation">From 6<span style=3D"font-size: 1re=
m; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=
=A0April 2026 individuals, partnerships or trustees will need to make a cla=
im for incorporation relief for Capital Gains Tax in their Self Assessment =
return.<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Ext=
end employer National Insurance contributions veteran=E2=80=99s relief=C2=
=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">In=
 April 2021, a National Insurance contributions (NICs) relief for employers=
 that hire former members of the UK regular armed forces was introduced. Th=
e veteran=E2=80=99s relief was due to end on 5<span style=3D"font-size: 1re=
m; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> Ap=
ril<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span></span>=C2=A02026 but will now be extended for a fina=
l two years, until the 2027 to 2028 tax year.</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Tax=
 treatment of payments for cancelled shifts</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Th=
is announcement confirms payments made for cancelled, moved or curtailed sh=
ifts, under 27BP of the Employment Rights Act 1996, are subject to Income T=
ax as earnings. It also allows for subsequent National Insurance contributi=
ons (NICs) regulations to be made to confirm these payments will also be su=
bject to NICs.=C2=A0<br role=3D"presentation"><br role=3D"presentation">The=
 announcement will also put beyond doubt whether earnings for duties not pe=
rformed (including cancelled shifts) should be treated as UK earnings or ov=
erseas earnings, make consequential amendments for Foreign Employment Relie=
f (commonly known as Overseas Workday Relief), and prevent double relief fr=
om being available for non-UK residents on Post Employment Notice Pay (PENP=
).=C2=A0<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Ben=
efits and expenses<br role=3D"presentation"><br role=3D"presentation">Publi=
shing draft guidance and legislation to aid preparation for reporting benef=
its in kind in real-time</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">HM=
RC has published <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/T=
rackURLSrv?campaignkw=3Dnotrack&linkid=3D17642650641296&tid=3Dcc-1_17642677=
16721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"color: #=
000000; text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">draft guidance and legislation to help customers pr=
epare for reporting benefits in kind in real-time</span></a>. The guidance =
on <span style=3D"font-size: 1rem; color: rgb(0, 0, 0);">GOV<span>=E2=80=8C=
=E2=80=8C=E2=80=8C</span>.UK</span> includes worked examples to help employ=
ers and software developers get ready for the changes. The mandatory report=
ing of Income Tax and Class 1A National Insurance contributions for most be=
nefits in kind and taxable expenses takes effect from 6<span style=3D"font-=
size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span><=
/span> April<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02027.=C2=A0<br role=3D"presenta=
tion"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Non=
-reimbursed employment expenses for homeworking</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">At=
 Budget 2025, the government announced new Income Tax and National Insuranc=
e exemptions for the reimbursement of home working equipment and eye tests,=
 and the provision and reimbursement of flu vaccinations. This announcement=
 simplifies the existing rules to better reflect modern working practices. =
It will reduce administrative burdens for employers and provide greater cla=
rity for employees regarding the tax treatment of common workplace health a=
nd equipment costs. This will be legislated for in Finance Bill 2025-26 and=
 this will take effect from 6<span style=3D"font-size: 1rem; color: rgb(0, =
0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> April<span style=3D=
"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</=
span></span>=C2=A02026.<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Com=
pany car tax =E2=80=93 Employee Car Ownership Schemes</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">As=
 announced at Autumn Budget 2024, the government is amending the benefit in=
 kind rules so that vehicles provided through=E2=80=AFEmployee Car Ownershi=
p Schemes (ECOS) will be deemed as taxable benefits.<br role=3D"presentatio=
n"><br role=3D"presentation">To allow more time for the sector to prepare f=
or and adapt to this change in treatment, its implementation will be delaye=
d to 6<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=
=E2=80=8C=E2=80=8C</span></span> April<span style=3D"font-size: 1rem; color=
: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02030,=
 with transitional arrangements until April<span style=3D"font-size: 1rem; =
color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span>=C2=A0=
2031.<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Com=
pliance<br role=3D"presentation"><br role=3D"presentation">Informants rewar=
d scheme</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">We=
 have launched a strengthened reward scheme for informants, targeting serio=
us non-compliance involving large companies, wealthy individuals, offshore =
activities, and avoidance schemes.<br role=3D"presentation"><br role=3D"pre=
sentation">The reward scheme will offer informants 15% to 30% of tax recove=
red for cases over =C2=A31.5 million, aiming to attract high-quality intell=
igence on serious tax non-compliance by large companies and wealthy individ=
uals. Rewards are uncapped, taxable, and only paid after successful recover=
y, with the scheme expected to significantly boost tax compliance and close=
 the tax gap.<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Hig=
h street non-compliance</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">We=
 are committed to addressing risks which undermine legitimate businesses an=
d have a corrosive impact on local communities. We=E2=80=99re taking decisi=
ve action by:<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
: 0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">und=
ertaking additional enforcement activity on high streets, focusing on illic=
it tobacco and vaping products and more targeted criminal interventions to =
tackle the most serious fraud and evasion by small businesses, by deploying=
 350 newly recruited criminal investigators as part of a new team in HMRC=
=E2=80=99s Fraud Investigation Service</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">pub=
lishing a call for evidence in 2026 on the introduction of software standar=
ds for the electronic and mobile point of sale sector to tackle electronic =
sales suppression and cash facilitated tax evasion</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">dir=
ecting up to =C2=A310 million in funding from HMRC to Border Force in 2026 =
to 2027 to enhance operational information gathering capabilities ahead of =
the introduction of the Vaping Product Duty on 1<span style=3D"font-size: 1=
rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> =
October<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=
=8C=E2=80=8C=E2=80=8C</span></span>=C2=A02026 and to support enforcement at=
 the border</span><span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text=
-align: left;"><br role=3D"presentation"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Adm=
inistration<br role=3D"presentation"><br role=3D"presentation">Increases to=
 Corporation Tax late filing penalties</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Th=
e government will double the penalty for taxpayers submitting a Corporation=
 Tax return late from 1<span style=3D"font-size: 1rem; color: rgb(0, 0, 0);=
"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span></span> April<span style=3D"font-=
size: 1rem; color: rgb(0, 0, 0);"><span>=E2=80=8C=E2=80=8C=E2=80=8C</span><=
/span>=C2=A02026. This will be legislated for in Finance Bill 2025-26.<br r=
ole=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Tra=
nsformation and modernisation<br role=3D"presentation"><br role=3D"presenta=
tion">Modernising digital outbound communication</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">HM=
RC is changing legislation so that outbound communication can be sent digit=
ally by default. From spring 2026, HMRC will be able to operate a 'digital =
by default' model of outbound communication, where new and existing custome=
rs using our digital services will automatically receive digital letters in=
stead of letters by post. This will be rolled out gradually, only when diff=
erent services and IT systems become ready. Customers will be able to 'opt =
out' of digital communications if they need to receive information by post =
and digitally excluded customers will continue to receive paper communicati=
ons.<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Bus=
iness systems integration</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Th=
e government will publish a call for evidence in early 2026 to develop opti=
ons to increase the uptake of business systems integration, which enables t=
he automatic transfer of sales and purchase data into businesses=E2=80=99 a=
ccounting software.<br role=3D"presentation"><br role=3D"presentation">Your=
s faithfully<br role=3D"presentation">HM Revenue and Customs<br role=3D"pre=
sentation"></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">
<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: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</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;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
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=C2=A0
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"247" 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"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17642650631290&tid=3Dcc-1_1764267716721023131&signa=
ture=3DBFEF5C1A5C5D29A863E7838D27A217C6"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_17411864301782.p=
ng" style=3D"display:block; border:none; text-decoration:none;" width=3D"42=
" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"6bi2zuxqyfn" clas=
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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=
gnkw=3Dnotrack&linkid=3D17642650631290&tid=3Dcc-1_1764267716721023131&signa=
ture=3DBFEF5C1A5C5D29A863E7838D27A217C6"><img width=3D"50" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_339_GOV=
UKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17642650641303&tid=3Dcc-1_1764267716721023131&signa=
ture=3DBFEF5C1A5C5D29A863E7838D27A217C6"><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"48" height=
=3D"50" alt=3D"YouTube" border=3D"0" id=3D"7nilt8qwioq" 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=3D17642650641303&tid=3Dcc-1_1764267716721023131&signa=
ture=3DBFEF5C1A5C5D29A863E7838D27A217C6"><img width=3D"50" height=3D"50" 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"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17642650631293&tid=3Dcc-1_1764267716721023131&signa=
ture=3DBFEF5C1A5C5D29A863E7838D27A217C6"><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"37" height=3D"50"=
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</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=3D17642650631293&tid=3Dcc-1_1764267716721023131&signa=
ture=3DBFEF5C1A5C5D29A863E7838D27A217C6"><img width=3D"50" height=3D"50" 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: 0.625rem; font-size: 10px !importa=
nt;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</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; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 1rem;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-top: 10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17642650641295&tid=3Dcc-1_1764267716721023131&sign=
ature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);"><span style=3D"font-size: 1rem;">Manage help and support emails in =
our email portal</span></span></a><span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><a=
 href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?camp=
aignkw=3Dnotrack&tid=3Dcc-1_1764267716721023131&unsub_type=3D1&store=3Demai=
l&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"color: #0000ff; te=
xt-decoration: none;"><span style=3D"text-decoration: underline; color: rgb=
(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe from all help an=
d support emails</span></span></a><span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><s=
pan style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC app</stron=
g> =E2=80=93 you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessw=
eb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17642650631294&tid=3Dcc-1_1764=
267716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"colo=
r: #000000; text-decoration: none;"><span style=3D"text-decoration: underli=
ne; color: rgb(0, 0, 255);">download the HMRC app</span></a> on your mobile=
 to get information about your tax, income, tax codes, National Insurance a=
nd any benefits paid by HMRC. Find out what the app can do and how to downl=
oad it on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br role=3D=
"presentation"><br role=3D"presentation"><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);"><strong>Stay safe online</strong> =E2=80=93 for more in=
formation, please search 'avoid and report internet scams and phishing' on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br role=3D"presentat=
ion">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17642650641298&tid=3Dcc-1_1764267=
716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: und=
erline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span style=3D=
"color: rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalacc=
essweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17642650641301&tid=3Dcc-1_=
1764267716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span=
 style=3D"color: rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/ex=
ternalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17642650641299&ti=
d=3Dcc-1_1764267716721023131&signature=3DBFEF5C1A5C5D29A863E7838D27A217C6" =
style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text=
-decoration: underline;">Further support=EF=BB=BF</span></a></span></span><=
br role=3D"presentation">
</div>
</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 role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" align=3D"center" width=3D"600px" class=3D"hide">
 <tbody><tr>
  <td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"min-width: =
600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" height=3D"1"=
 width=3D"600" style=3D"max-height:1px; min-height:1px; display:block; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
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