HEX

File: D:/hMailServer/Data/showfile.com/admin/4D/{4DC9338D-D204-4CDA-824C-5D2CEE01B371}.eml
Date: Fri, 25 Oct 2024 13:37:48 +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: Get your new employees on the right pay faster
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Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1729863459052888311&signature=3DC86B764FA9B3E66B46C165D9230BC9=
BF =20

=20

=20

Dear customer,

If you=E2=80=99re receiving this email but you don=E2=80=99t work in payrol=
l or HR, please pass on this message to the right person.

We know how time consuming it can be when taking on new employees. We=E2=80=
=99re sharing our top payroll tips to make your onboarding easier, getting =
new staff on the right pay sooner so you have less tax questions to deal wi=
th.

Ask your new employee to complete the digital starter checklist

Completing the https://www.gov.uk/guidance/starter-checklist-for-paye?utm_s=
ource=3Demployers&utm_medium=3Demail&utm_campaign=3Dsl_starterchecklist hel=
ps you set up your new employee accurately on the payroll, even if they hav=
en=E2=80=99t received a P45. Asking them to complete this at the same time =
you ask for their bank details will help you to get the information, as the=
y=E2=80=99re already in 'task mode'.

Get your starter declaration code C employees on the right tax code

=E2=80=A2

you should always ask your employees to complete the starter checklist, if =
this shows your employee should be on starter declaration code C, use the t=
ax code BR

=E2=80=A2

if your employee is unable to complete the starter checklist and hasn=E2=80=
=99t received their P45, use starter declaration code C and the tax code 0T=
 =E2=80=93 this is a temporary tax code, which we will update once we have =
the relevant information on our records to provide a new tax code

Enter accurate personal details in your payroll

Make sure to:

=E2=80=A2

enter their full, official forename(s) and surname, in the correct order =
=E2=80=93 include their middle name in full, if they have one

=E2=80=A2

never use a default National Insurance number =E2=80=93 if your new employe=
e doesn=E2=80=99t know theirs, they can easily find it using the HMRC app

=E2=80=A2

include the day, month, and full year of birth (for example, 05/05/1985)

=E2=80=A2

check these match official documents =E2=80=93 like their passport

Promptly issue P45s when your employees leave

This helps to get them on the right pay sooner in their new role.

For more information, check out our https://www.gov.uk/government/publicati=
ons/tax-relief-on-work-expenses-communication-resources?utm_source=3Demploy=
ers&utm_medium=3Demail&utm_campaign=3Dsl_starterchecklist .

Additional support for your new starters=20

With the free https://www.gov.uk/log-in-register-hmrc-online-services?&utm_=
source=3Demployers&utm_medium=3Demail&utm_campaign=3Dhmrconline , your empl=
oyees can have their Pay As You Earn (PAYE) and tax information at their fi=
ngertips. This means they can take control of their money and tax. With the=
 app they can:

=E2=80=A2

check their pay before it even lands in their bank account

=E2=80=A2

view their tax code, with a personalised explanation of what this means

=E2=80=A2

claim a tax refund if they=E2=80=99re owed one

Your employees can download the HMRC app from Google Play or the App Store.

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

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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<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display: block; border: none; text-decoration: none; color: =
rgb(0, 0, 0); font-family: arial; font-size: 12px; line-height: 20px;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice_and_=
Support_01_16993698592171.png" alt=3D"Advice and Support with decorative im=
age">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<!-- 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]><!-->
=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;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial,Helvetica,sans-serif; font-size: 12px; colo=
r: #333333; text-align:justify;line-height: 20px;">
<p>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0);">If you=E2=80=99re rec=
eiving this email but you don=E2=80=99t work in payroll or HR, please pass =
on this message to the right person.</span>
</p>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">We know how time consu=
ming it can be when taking on new employees. We=E2=80=99re sharing our top =
payroll tips to make your onboarding easier, getting new staff on the right=
 pay sooner so you have less tax questions to deal with.</span><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;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Ask=
 your new employee to complete the digital starter checklist</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">Completing the <a href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&linkid=3D17298609135806&tid=3Dcc-1_1729863459052888311&signature=3D=
C86B764FA9B3E66B46C165D9230BC9BF" style=3D"color: #000000; text-decoration:=
 none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=
digital starter checklist</span></a> helps you set up your new employee acc=
urately on the payroll, even if they haven=E2=80=99t received a P45. Asking=
 them to complete this at the same time you ask for their bank details will=
 help you to get the information, as they=E2=80=99re already in 'task mode'=
.</span><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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Get=
 your starter declaration code C employees on the right tax code</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">you=
 should always ask your employees to complete the starter checklist, if thi=
s shows your employee should be on starter declaration code C, use the tax =
code 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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">if =
your employee is unable to complete the starter checklist and hasn=E2=80=99=
t received their P45, use starter declaration code C and the tax code 0T =
=E2=80=93 this is a temporary tax code, which we will update once we have t=
he relevant information on our records to provide a new tax code<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial,Helvetica,sans-serif; font-size: 12px; colo=
r: #333333; text-align:justify;line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0);">Enter accurate person=
al details in your payroll</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Ma=
ke sure to:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">ent=
er their full, official forename(s) and surname, in the correct order =E2=
=80=93 include their middle name in full, if they have one</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">nev=
er use a default National Insurance number =E2=80=93 if your new employee d=
oesn=E2=80=99t know theirs, they can easily find it using the HMRC app</spa=
n>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">inc=
lude the day, month, and full year of birth (for example, 05/05/1985)</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">che=
ck these match official documents =E2=80=93 like their passport<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Pro=
mptly issue P45s when your employees leave</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">This helps to get them=
 on the right pay sooner in their new role.<br><br>For more information, ch=
eck out our <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackU=
RLSrv?campaignkw=3Dnotrack&linkid=3D17298609135808&tid=3Dcc-1_1729863459052=
888311&signature=3DC86B764FA9B3E66B46C165D9230BC9BF" style=3D"color: #00000=
0; text-decoration: none;"><span style=3D"text-decoration: underline; color=
: rgb(0, 0, 255);">employer and employee help cards</span></a>.</span><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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Add=
itional support for your new starters=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">With the free <a href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&linkid=3D17298609145814&tid=3Dcc-1_1729863459052888311&signature=3D=
C86B764FA9B3E66B46C165D9230BC9BF" style=3D"color: #000000; text-decoration:=
 none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=
HMRC app=EF=BB=BF</span></a> or <a href=3D"https://hmrc.imicampaign.uk/exte=
rnalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17298609135807&tid=
=3Dcc-1_1729863459052888311&signature=3DC86B764FA9B3E66B46C165D9230BC9BF" s=
tyle=3D"color: #000000; text-decoration: none;"><span style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 255);">online account</span></a>, your emp=
loyees can have their Pay As You Earn (PAYE) and tax information at their f=
ingertips. This means they can take control of their money and tax. With th=
e app they can:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">che=
ck their pay before it even lands in their bank account</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">vie=
w their tax code, with a personalised explanation of what this means</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">cla=
im a tax refund if they=E2=80=99re owed one<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br>Your employees can=
 download the HMRC app from Google Play or the App Store.<br><br>Yours fait=
hfully<br>HM Revenue and Customs</span><br></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: 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>
</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; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17298609135804&tid=3Dcc-1_1729863459052888311&signa=
ture=3DC86B764FA9B3E66B46C165D9230BC9BF"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"34" height=
=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" class=3D"st-=
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
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<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17298609135804&tid=3Dcc-1_1729863459052888311&signa=
ture=3DC86B764FA9B3E66B46C165D9230BC9BF"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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</td>
<td class=3D"spacetd" width=3D"60">
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<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
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</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17298609135805&tid=3Dcc-1_1729863459052888311&signa=
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g" style=3D"display:block; border:none; text-decoration:none;" width=3D"178=
" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"kkfbzcbdq0=
c" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
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order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrccommuni=
tyforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17298609135809&tid=3Dcc-1_1729863459052888311&signa=
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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=3D17298609135809&tid=3Dcc-1_1729863459052888311&signa=
ture=3DC86B764FA9B3E66B46C165D9230BC9BF"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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</div>
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
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</tbody>
</table>
</td>
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</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;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
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<tbody>
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<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h1>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 16px;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h1>
</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-top: =
10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17298609145811&tid=3Dcc-1_1729863459052888311&sign=
ature=3DC86B764FA9B3E66B46C165D9230BC9BF" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);"><span style=3D"font-size: 16px;">Manage help and support emails in =
our email portal</span></span></a><span style=3D"font-size: 16px; color: rg=
b(0, 0, 0);">.</span><br><br><a href=3D"http://hmrc.imicampaign.uk/external=
accessweb/EmailUnsubscribe?campaignkw=3Dnotrack&tid=3Dcc-1_1729863459052888=
311&unsub_type=3D1&store=3Demail&signature=3DC86B764FA9B3E66B46C165D9230BC9=
BF" style=3D"color: #0000ff; text-decoration: none;"><span style=3D"text-de=
coration: underline; color: rgb(0, 0, 255);"><span style=3D"font-size: 16px=
;">Unsubscribe from all help and support emails</span></span></a><span styl=
e=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><span style=3D"=
font-size: 16px; color: rgb(0, 0, 0);"><strong>HMRC app</strong> =E2=80=93 =
you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSr=
v?campaignkw=3Dnotrack&linkid=3D17298609145810&tid=3Dcc-1_17298634590528883=
11&signature=3DC86B764FA9B3E66B46C165D9230BC9BF" style=3D"color: #000000; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);">download the HMRC app</span></a> on your mobile to get infor=
mation about your tax, income, tax codes, National Insurance and any benefi=
ts paid by HMRC. Find out what the app can do and how to download it on GOV=
<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br><br><span style=3D"f=
ont-size: 16px; color: rgb(0, 0, 0);"><strong>Stay safe online</strong> =E2=
=80=93 for more information, 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=
>
</td>
</tr>
<tr>
<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-bot=
tom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17298609145812&tid=3Dcc-1_1729863=
459052888311&signature=3DC86B764FA9B3E66B46C165D9230BC9BF" 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=3D17298609145815&tid=3Dcc-1_=
1729863459052888311&signature=3DC86B764FA9B3E66B46C165D9230BC9BF" 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=3D17298609145813&ti=
d=3Dcc-1_1729863459052888311&signature=3DC86B764FA9B3E66B46C165D9230BC9BF" =
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>
</div>
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</td>
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</table>
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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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