HEX
Server: Microsoft-IIS/10.0
System: Windows NT ITPWINWEBSVR22 10.0 build 20348 (Windows Server 2022) AMD64
User: www.conferencesearch.co.uk (0)
PHP: 8.3.30
Disabled: NONE
Upload Files
File: D:/hMailServer/Data/showfile.com/admin/B0/{B0EBC27C-C110-4418-A95D-7AFE07184689}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer158037.service.govdelivery.com (mailer158037.service.govdelivery.com [209.134.158.37])
	by mail.itpartnership.com with ESMTP
	; Mon, 18 Nov 2019 10:43:52 +0000
Received: from prod-smailer-eds7-1.ep.gdi ([10.23.0.81])
	by mailer158037.service.govdelivery.com (-); Mon, 18 Nov 2019 04:43:50 -0600
X-VirtualServer: VSG002, mailer158037.service.govdelivery.com, 172.25.0.57
X-VirtualServerGroup: VSG002
X-MailingID: 16796506::20191118.13014231::1001::MDB-PRD-BUL-20191118.13014231::vince@showfile.com::548396_0_0
X-SMHeaderMap: mid="X-MailingID"
X-Destination-ID: vince@showfile.com
X-SMFBL: dmluY2VAc2hvd2ZpbGUuY29t
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
	d=advice.hmrc.gov.uk; s=15q1; i=@advice.hmrc.gov.uk; h=Content-Transfer-Encoding:
	Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version:
	Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=iZtR
	VmRPWzPxncOxALyZwfw6iOaL0Tl0pkNFwKSHESk=; b=QSvZ2zWh3ztyJBZBA/Yy
	x0Faxl5uvYnuVhgawT67CR7fIXMl+YnIoUg5ATQANAHc3VHPY9n3I6EuyMUQEKgD
	eJIzOlQKAE53IWwdV6Bf1Zb2906mbUqdM4ATGr1/9aPuXZ46mkGKxDIDf3rju9as
	vtUWgKSHHcKqw/Mw6vBP3iLAiSRmgixdqVPu1dfYRCAUxn/2vUkcxk+2JwTojg6B
	kxQsKP+jqsLRR+sCZ+/sWgUx28yDiGEj51maxhirJPvmWEzyoTVGQ6CMjgGLWs5i
	Uqm+vrAOhdCtqeqzmLAOpO8qzV10W/ApERm9mTZ15Pyiw2hEDmTOe59CUFqxNJxI
	cQ==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_DB6_24F2_365ECF89.0FF793D7"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+gtp8qCNgg3qnP760kbtKbl9QafDEfmMziHtcJXfn0dldptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16796506.548396@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJK2F8OJJ43I1_JJJ::vince@showfile.com::vince@showfile.com
Subject: =?Cp1252?Q?Employing_people_=96_key_responsibilities?=
Date: Mon, 18 Nov 2019 04:43:48 -0600
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_DB6_24F2_365ECF89.0FF793D7
Content-Type: text/plain;
	charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

Health and safety, payroll and paying HMRC =20

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/26c3264 ]

=20

h m revenue and customs =20
Support from HMRC
=20
=20
=20
=20
=20

Dearcustomer,

Whether youre a new or experienced employer, HMRC has a range of online s=
upport to help with employer responsibilities.

*HMRC and HSE working together for you  growing your business*: HMRC and =
the Health and Safety Executive have joined forces to provide an overview=
 of health and safety and taking on new employees. Next session:

*Wednesday 20 November  midday to 1pm* [ https://attendee.gotowebinar.com=
/rt/4189411283743721218?source=3DCampaign-Nov-10a ]

*Company directors  payroll and you*: Payroll for directors can be differ=
ent from that of other employees. In this live webinar, we cover Income T=
ax, calculating National Insurance and the records you need to keep. Next=
 session:

*Thursday 21 November  10am to 11am* [ https://attendee.gotowebinar.com/r=
t/3047394735461246466?source=3DCampaign-Nov-10a ]

You can ask questions during live webinars using the on-screen text box.

There are several short videos on our YouTube channel, including '*When a=
nd how to pay PAYE* [ https://www.youtube.com/watch?v=3D2zX6Np73XP4&list=3D=
PLD4760DD51E2F0045&index=3D47&utm_source=3DHMRC-DCS-Nov-10a&utm_campaign=3D=
DCS-Campaign&utm_medium=3Demail ]'.

The online guide '*Becoming an employer* [ http://www.hmrc.gov.uk/courses=
/syob3/new_employer/HTML/new_employer_menu.html?&utm_source=3DHMRC-DCS-No=
v-10a&utm_campaign=3DDCS-Campaign&utm_medium=3Demail ]', not only helps n=
ew employers but also gives advice for established employers. It has sect=
ions on leavers, sick pay, and expenses with links to more detailed guida=
nce.

Yours sincerely

alison walsh signature

Alison Walsh

Head of Digital Communication Services

=20
=20
=20
youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcbusiness ]visit gov dot u k [ https://www.gov.uk/ ]share =
[ https://content.govdelivery.com/accounts/UKHMRCED/bulletins/26c3264 ]HM=
RC Forum [ https://community.hmrc.gov.uk/ ]  =20
=20

Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
=20

Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
=0A
------=_NextPart_DB6_24F2_365ECF89.0FF793D7
Content-Type: text/html;
	charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
  "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=

<head>
<title>    Employing people =96 key responsibilities
</title>
    <meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}

/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }


/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}

table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }

@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
 max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=

.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>

</head>
<body style=3D"line-height: 1.4;margin:0;padding:0;width: 100% !important=
;">
<table bgcolor=3D'#ffffff' border=3D'0' cellpadding=3D'0' cellspacing=3D'=
0' style=3D'width: 100%;'>
<tbody>
<tr bgcolor=3D'#ffffff'>
<td align=3D'center' style=3D'background-color: #ffffff; padding: 0px; fo=
nt-size:1px; font-family:&#39;Helvetica Neue&#39;, Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
Health and safety, payroll and paying HMRC
</td>
</tr>
</tbody>
</table>


  <a id=3D"gd_top" name=3D"gd_top"></a>

 =20



 =20
  <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D=
"border-collapse: collapse;">
<tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=
=20

<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->

<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">

<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse=
;" cellpadding=3D"0" cellspacing=3D"0">

<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
 0;" align=3D"left"><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJ=
idWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoi=
MjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY=
29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yNmMzMjY0In0.RR3I--J9vmfyWus58C=
S5Sz2tx5vI4FvW64gfra4_7Mo/br/71477512850-l" style=3D"color: #000000; text=
-decoration: none; -ms-word-break: break-all; word-break: break-word; -we=
bkit-hyphens: none; -moz-hyphens: none; hyphens: none;">View in browser</=
a></p>
</td>
</tr>

<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" style=3D"background-color: #FFF=
; border-collapse: collapse;">

<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Back=
ground" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">Support from HMRC</h1>
</td>
</tr>
</table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>

<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
=3D"Main Body" style=3D"padding: 20px 20px 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Whether you=92re a new or experienced employer, HMRC has a rang=
e of online support to help with employer responsibilities.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>HMRC and HSE working together for you =96 growing your =
business</strong>: HMRC and the Health and Safety Executive have joined f=
orces to provide an overview of health and safety and taking on new emplo=
yees. Next session:</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpb=
l9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMT=
guMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9ydC8=
0MTg5NDExMjgzNzQzNzIxMjE4P3NvdXJjZT1DYW1wYWlnbi1Ob3YtMTBhIn0.EOEwd2pK-AJw=
1oW7ckvhcuBnrOXSXs7JHA22z8CI6Rw/br/71477512850-l" style=3D"color: #0000EE=
; text-decoration: underline; -ms-word-break: break-all; word-break: brea=
k-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><stron=
g>Wednesday 20 November =96 midday to 1pm</strong></a></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Company directors =96 payroll and you</strong>: Payroll=
 for directors can be different from that of other employees. In this liv=
e webinar, we cover Income Tax, calculating National Insurance and the re=
cords you need to keep. Next session:</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpb=
l9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMT=
guMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9ydC8=
zMDQ3Mzk0NzM1NDYxMjQ2NDY2P3NvdXJjZT1DYW1wYWlnbi1Ob3YtMTBhIn0.M7j9ettyF74L=
spUhKozVQfroxF3ZYfkuVgWMHQzpGlQ/br/71477512850-l" style=3D"color: #0000EE=
; text-decoration: underline; -ms-word-break: break-all; word-break: brea=
k-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><stron=
g>Thursday 21 November =96 10am to 11am</strong></a></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can ask questions during live webinars using the on-screen =
text box.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">There are several short videos on our YouTube channel, includin=
g '<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5r=
X2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMwM=
TQyMzEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS93YXRjaD92PTJ6WDZOcDczWF=
A0Jmxpc3Q9UExENDc2MERENTFFMkYwMDQ1JmluZGV4PTQ3JnV0bV9zb3VyY2U9SE1SQy1EQ1M=
tTm92LTEwYSZ1dG1fY2FtcGFpZ249RENTLUNhbXBhaWduJnV0bV9tZWRpdW09ZW1haWwifQ.2=
ROSbAOoXA6z0n088i8jiiOB25YHXY10K-TEFqRhcgM/br/71477512850-l" style=3D"col=
or: #0000EE; text-decoration: underline; -ms-word-break: break-all; word-=
break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: no=
ne;"><strong>When and how to pay PAYE</strong></a>'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The online guide '<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1=
NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGlu=
X2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwOi8vd3d3LmhtcmMuZ292LnVrL=
2NvdXJzZXMvc3lvYjMvbmV3X2VtcGxveWVyL0hUTUwvbmV3X2VtcGxveWVyX21lbnUuaHRtbD=
8mdXRtX3NvdXJjZT1ITVJDLURDUy1Ob3YtMTBhJnV0bV9jYW1wYWlnbj1EQ1MtQ2FtcGFpZ24=
mdXRtX21lZGl1bT1lbWFpbCJ9.tbnFX26VB6-t8dwTMwju25csWe5bG5KPhEA6lIVHMEI/br/=
71477512850-l" style=3D"color: #0000EE; text-decoration: underline; -ms-w=
ord-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz=
-hyphens: none; hyphens: none;"><strong>Becoming an employer</strong></a>=
', not only helps new employers but also gives advice for established emp=
loyers. It has sections on leavers, sick pay, and expenses with links to =
more detailed guidance.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/04/1891962/a-walsh-signature-orig=
inal_original.png" style=3D"width: 132px; height: auto !important; max-he=
ight: auto !important; border: none;" alt=3D"alison walsh signature" widt=
h=3D"132" height=3D"70"><p class=3D"gd_p" style=3D"text-align: left; line=
-height: 1.4; color: #000000; font-family: arial, helvetica, sans-serif; =
font-size: 13px; margin: 15px 0;" align=3D"left">Alison Walsh</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Head of Digital Communication Services</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px;" bgco=
lor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #FFFFFF; padding: 0px 20px;=
" bgcolor=3D"#FFFFFF">

</td>
</tr>
</table>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">

<tr>
<td id=3D"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2l=
kIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMwMTQy=
MzEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hNUkNnb3Z1az91dG1fc=
291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnbj1TQiZhbXA7dXRtX2=
1lZGl1bT1FbWFpbCJ9.waFOZx7wmYKXqwcj1D68CIg4BsNwwcjCm0vdX-ZCtfU/br/7147751=
2850-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #00=
00EE; text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><i=
mg class=3D"govd_template_image" src=3D"https://content.govdelivery.com/a=
ttachments/fancy_images/UKHMRCED/2018/04/1908767/icon-youtube-original_or=
iginal.png" style=3D"width: 95px; height: auto !important; max-height: au=
to !important; border: none;" alt=3D"youtube" width=3D"95" height=3D"84">=
</a><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5=
rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMw=
MTQyMzEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2htcmNidXNpbmVzcyJ9.R6oBqjns=
U-1K7Sr8yyrexaLSIG7S5ogb-yUPBf2DMoQ/br/71477512850-l" target=3D"_blank" r=
el=3D"noopener noreferrer" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_i=
mage" src=3D"https://content.govdelivery.com/attachments/fancy_images/UKH=
MRCED/2018/04/1908768/hmrc-twitter-original_original.png" style=3D"width:=
 95px; height: auto !important; max-height: auto !important; border: none=
;" alt=3D"twitter" width=3D"95" height=3D"84"></a><a href=3D"https://lnks=
.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMj=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczo=
vL3d3dy5nb3YudWsvIn0.viFANovPFpppaKYrF7YJYpvJPpmA9PtMr1CZWZS2jIg/br/71477=
512850-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #=
0000EE; text-decoration: underline; -ms-word-break: break-all; word-break=
: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">=
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-original_or=
iginal.png" style=3D"width: 95px; height: auto !important; max-height: au=
to !important; border: none;" alt=3D"visit gov dot u k" width=3D"95" heig=
ht=3D"84"></a><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOT=
ExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2F=
jY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yNmMzMjY0In0.K9t4kG75Jvn10ZJKuSXwto6z=
fNh_1WgqPtF2j-WXNF0/br/71477512850-l" target=3D"_blank" rel=3D"noopener n=
oreferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"htt=
ps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/19=
08757/icon-share-original_original.png" style=3D"width: 95px; height: aut=
o !important; max-height: auto !important; border: none;" alt=3D"share" w=
idth=3D"95" height=3D"84"></a><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJ=
jLmdvdi51ay8ifQ.ZJ_mUkZLV7nsBKvQ5qL57-1b0sBRJuwDN8Do_Ue03gY/br/7147751285=
0-l" target=3D"_blank" rel=3D"noopener noreferrer" title=3D"HMRC online c=
ustomer forum" style=3D"color: #0000EE; text-decoration: underline; -ms-w=
ord-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz=
-hyphens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D=
"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/0=
8/2087996/pagesagent_original.png" style=3D"width: 95px; height: auto !im=
portant; max-height: auto !important; border: none;" alt=3D"HMRC Forum" w=
idth=3D"95" height=3D"84"></a>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">

</td>
</tr>
 =20
</table>
</td>
</tr>

<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">

<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
e report it to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" =
rel=3D"noopener" style=3D"color: #FFFFFF; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://lnks.gd/l/e=
yJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGlja=
yIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL3d3dy=
5nb3YudWsvIn0.EORLaMM1TGYJEh3jh42E4qkT61Zk2Abyo0lZ-qdBojM/br/71477512850-=
l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: no=
ne; hyphens: none;">GOV.UK</a> and search 'Avoid and report internet scam=
s and phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left"><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL3B1YmxpYy5nb3ZkZWxpdm=
VyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3ByZWZlcmVuY2VzPXR=
ydWUjdGFiMSJ9.IR04UU2ObmkGALWz8bHlol0XpK7O2DXDvuOmKf5ON3M/br/71477512850-=
l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: no=
ne; hyphens: none;">Subscriber Preferences</a>=A0 |=A0=A0<a href=3D"https=
://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI=
6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJo=
dHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0.dXhVScMuRuZ3D8oLpDKyMosk9OsnO=
UOV_yUmeJYdgC4/br/71477512850-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=A0 |=A0=A0=
<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2l=
kIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTExMTguMTMwMTQy=
MzEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY2F0a=
W9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.3FP3-79oZUYW8u7pzw3TfAkijeQoc-El69=
LhsXRQZdQ/br/71477512850-l" style=3D"color: #FFFFFF; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;">Help</a>=A0=A0|=A0=A0<a href=
=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMT=
QsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJ=
icDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMTkxMTE4LjEzMDE0MjMxIiwidXJsIjoiaHR0=
cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZ=
XIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.dJ3iaOodKSuvCpbT5qwrLVnMNiR9nLDDpBkTBO=
8jq_M/br/71477512850-l?verification=3D5.a39fd195ee642e8b5d35806ef443d017&=
destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;">Unsubscribe</a></p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">For more information and support from HMRC ple=
ase visit our <a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOT=
ExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2x=
sZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.T6jZX3Im=
Okq5Mt2uWbycWphU12p4sTIt86dNkEI-K2g/br/71477512850-l" style=3D"color: #FF=
FFFF; text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">he=
lp and support pages</a>.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>

</table>
</td>
</tr>

</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>
</table></td></tr></table>
 =20


<div id=3D"mail_footer">


</div>
<div id=3D"tagline">
    <hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D=
"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" width=3D=
"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a href=3D"https://lnks.gd/l/eyJhbGciOi=
JIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGljayIsImJ1bG=
xldGluX2lkIjoiMjAxOTExMTguMTMwMTQyMzEiLCJ1cmwiOiJodHRwczovL3N1YnNjcmliZXJ=
oZWxwLmdyYW5pY3VzLmNvbS8ifQ.SWt9ungIjikEa_f7TvG75-ZFcSb-ewSGWEyjwfqw470/b=
r/71477512850-l" target=3D"_blank"><img src=3D"https://content.govdeliver=
y.com/images/govd-logo-dark.png" border=3D"0" alt=3D"GovDelivery logo" wi=
dth=3D"115"></a></td>
</tr>
</tbody>
</table>

</div>

<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0m=
YXVpZD0mbWFpbGluZ2lkPTIwMTkxMTE4LjEzMDE0MjMxJm1lc3NhZ2VpZD1NREItUFJELUJVT=
C0yMDE5MTExOC4xMzAxNDIzMSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNj=
c5NjUwNiZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1" S=
TYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_DB6_24F2_365ECF89.0FF793D7--