HEX

File: D:/hMailServer/Data/showfile.com/admin/87/{875B42A4-EF52-45C1-B32B-01CEF21AE3DA}.eml
Date: Tue, 30 Aug 2022 13:07:08 +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: <010b0182eedcdf8b-1649d71a-99a9-47b7-9639-133e70889ee7-000000@eu-west-2.amazonses.com>
Subject: Payroll for company directors and payrolling expenses
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Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC04_1661864809986704391&signature=3DE05593F9F7A91E=
F5D6942FC5AEAD6975=20

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Support from HMRC

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Dear customer,

If you=E2=80=99re a director, run a payroll that includes directors or empl=
oyees with expenses or benefits, we=E2=80=99ve got online help for you.

You can ask questions during the following live webinars using the on-scree=
n text box.

Taxing employees=E2=80=99 benefits and expenses through your payroll

As well as explaining the advantages of payrolling, this webinar shows you =
how to register to tax your employees=E2=80=99 benefits through your payrol=
l and what happens once you=E2=80=99ve registered.

https://attendee.gotowebinar.com/rt/1301276833162971407?source=3DCampaign-S=
ep-PR-1=20

Company directors =E2=80=93 payroll and you

This webinar covers the treatment of payments to directors for Income Tax a=
nd National Insurance purposes, how to deal with expenses and benefits, sub=
missions you need to make and keeping records.

https://attendee.gotowebinar.com/rt/894763195117307660?source=3DCampaign-Se=
p-PR-1=20

Expenses and benefits for your employees =E2=80=93 trivial benefits

We=E2=80=99ll look at what counts as a small or trivial benefit, whether it=
 needs to be reported and what your responsibilities are =E2=80=93 using ex=
amples to illustrate.

https://attendee.gotowebinar.com/rt/626021663477211661?source=3DCampaign-Se=
p-PR-1=20

We also have short videos, including, ' https://www.youtube.com/watch?v=3DJ=
U32n2XkZyc&list=3DPL8EcnheDt1ziNJiGE_vbF8M8XPaIgqhHI&index=3D2&utm_source=
=3DHMRC-DCS-Sep-PR-1&utm_campaign=3DDCS-Campaign&utm_medium=3Demail ', on H=
MRC=E2=80=99s YouTube channel.

Yours faithfully

Geoff Greensmith =20

Head of Digital Engagement and Communication Services=20

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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/ .

Please note, by unsubscribing from this service you may continue to receive=
 emails from other HMRC services.

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


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<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;">If=
 you=E2=80=99re a director, run a payroll that includes directors or employ=
ees with expenses or benefits, we=E2=80=99ve got online help for you.<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;">Yo=
u can ask questions during the following live webinars using the on-screen =
text box.<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;"><s=
trong>Taxing employees=E2=80=99 benefits and expenses through your payroll<=
/strong><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: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">As=
 well as explaining the advantages of payrolling, this webinar shows you ho=
w to register to tax your employees=E2=80=99 benefits through your payroll =
and what happens once you=E2=80=99ve registered.<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: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D16618613800218&tid=3DCC04_1661864809986704391&signatu=
re=3DE05593F9F7A91EF5D6942FC5AEAD6975" style=3D"color: #0000ee; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 23=
8);"><strong>Register here=EF=BB=BF</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: 0px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Company directors =E2=80=93 payroll and you</strong><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: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
is webinar covers the treatment of payments to directors for Income Tax and=
 National Insurance purposes, how to deal with expenses and benefits, submi=
ssions you need to make and keeping records.<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: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D16618613800220&tid=3DCC04_1661864809986704391&signatu=
re=3DE05593F9F7A91EF5D6942FC5AEAD6975" style=3D"color: #0000ee; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 23=
8);"><strong>Register here=EF=BB=BF</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: 0px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Expenses and benefits for your employees =E2=80=93 trivial benefits</=
strong><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: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
=E2=80=99ll look at what counts as a small or trivial benefit, whether it n=
eeds to be reported and what your responsibilities are =E2=80=93 using exam=
ples to illustrate.<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: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D16618613800211&tid=3DCC04_1661864809986704391&signatu=
re=3DE05593F9F7A91EF5D6942FC5AEAD6975" style=3D"color: #0000ee; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 23=
8);"><strong>Register here=EF=BB=BF</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;">We=
 also have short videos, including, '<a href=3D"https://hmrc.imicampaign.uk=
/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16618613800219=
&tid=3DCC04_1661864809986704391&signature=3DE05593F9F7A91EF5D6942FC5AEAD697=
5" style=3D"color: #000000; text-decoration: none;"><span style=3D"text-dec=
oration: underline; color: rgb(0, 0, 255);"><strong>How do I use payroll so=
ftware to send reports to HMRC?=EF=BB=BF</strong></span></a>', on HMRC=E2=
=80=99s YouTube channel.<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: 3px; padding-top: 3px;">
 <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"6a4svzg1=
ttd">
</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"149" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.imicampaign.eu/assets/image/1629879711781/Geoff_Greensmith_si=
g_16358691431043.png" alt=3D"">
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</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;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Geoff=
 Greensmith =C2=A0</span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; 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=C2=A0</span>
</td>
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
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</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
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<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
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</td>
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</td>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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<!--[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=3D16618613800216&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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=3D16618613800216&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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=3D16618613800212&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
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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=3D16618613800212&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16618613800221&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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>
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</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16618613800221&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16618613800213&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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>
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</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=3D16618613800213&tid=3DCC04_1661864809986704391&signa=
ture=3DE05593F9F7A91EF5D6942FC5AEAD6975"><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/hmrcforum_ori=
ginal_16305833531085.png" alt=3D"Facebook"></a>
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</td>
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<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]><!-->
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</td>
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</tbody>
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</td>
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</table>
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</tbody>
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<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
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9F7A91EF5D6942FC5AEAD6975" style=3D"color: #ffffff; text-decoration: none;"=
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