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File: D:/hMailServer/Data/showfile.com/admin/B3/{B3B87F87-19D5-4737-B44D-213086582D82}.eml
Date: Fri, 23 Sep 2022 18:13:52 +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: <010b01836b8e5221-83d22f10-68ff-4bc5-ae74-4bd7b7952b6c-000000@eu-west-2.amazonses.com>
Subject: Chancellor announces package of measures to boost growth across the
 UK
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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_1663956812925712031&signature=3DD5D6E655AFEAF1=
AFD6AFEFBC3FB2ECF9=20

=20

=20

=20

Growth Plan 2022

=20

=20

=20

=20

Dear customer,

Earlier today, the Chancellor of the Exchequer, the Rt Hon Kwasi Kwarteng M=
P, published the government=E2=80=99s Growth Plan =E2=80=93 a package of me=
asures to deliver a pro-growth, simplified tax system that supports busines=
s investment across the United Kingdom, and allows people to keep more of t=
heir own money.=20

This comes a day after the government announced that the Health and Social =
Care Levy (HSCL) of 1.25% due to be introduced from April

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

=E2=80=8C

2023 will not now go ahead =E2=80=93 and that the 1.25 percentage point upl=
ift in National Insurance contributions (NICs) rates that was introduced in=
 April 2022, will end on 6

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

=E2=80=8C

November 2022. HMRC has emailed software providers, employers and agents to=
 make them aware of these changes.=20

Measures announced today, which will be of particular interest to employers=
, include:

=E2=80=A2

bringing forward the 1 percentage point cut to the basic rate of Income Tax=
 to April 2023 and abolishing the additional rates of Income Tax =E2=80=93 =
accompanied by changes to the dividend tax rate

=E2=80=A2

the cancellation of the planned increase to the Corporation Tax (CT) main r=
ate from 19% to 25% =E2=80=93 with the main rate remaining at 19% from 1

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

=E2=80=8C

April 2023

=E2=80=A2

the repeal of reforms to the Off-Payroll Working (OPW) rules introduced in =
the public sector in 2017 and extended to medium and large-sized organisati=
ons in the private and voluntary sectors in 2021 =E2=80=93 with workers pro=
viding their services via an intermediary once again responsible for determ=
ining their employment status and paying the correct amount of tax and Nati=
onal Insurance contributions from 6

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

=E2=80=8C

April 2023

=E2=80=A2

confirmation that the Annual Investment Allowance (AIA) will be set at =C2=
=A31 million permanently, originally raised from =C2=A3200,000 as a tempora=
ry measure in January 2019 (and due to end in March 2023)

=E2=80=A2

the introduction of new investment zones around the UK where enhanced tax r=
eliefs will be offered for Stamp Duty Land Tax (SDLT), Enhanced Capital All=
owances, Structures and Buildings Allowance and Employer National Insurance=
 contributions

=E2=80=A2

an expansion of the Seed Enterprise Investment Scheme (SEIS) to help more U=
K start-ups raise higher levels of finance =E2=80=93 doubling the annual in=
vestor limit to =C2=A3200,000, increasing the gross asset limit to =C2=A335=
0,000 and making it easier for investors to claim tax reliefs, due to come =
into force from 6

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

=E2=80=8C

April 2023

=E2=80=A2

changes to the Company Share Option plan (CSOP) scheme =E2=80=93 increasing=
 the employee share option limit from =C2=A330,000 to =C2=A360,000 and remo=
ving a condition which limits the types of shares eligible for inclusion wi=
thin the scheme, both due to take effect from 6

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

=E2=80=8C

April 2023

=E2=80=A2

the cancellation of the planned increase in the rate of Diverted Profits Ta=
x from 25% to 31% and the planned reduction in the Corporate Tax surcharge =
rate for banking companies, both of which had been due to take effect from =
1

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

=E2=80=8C

April 2023

Full details of https://www.gov.uk/government/news/chancellor-announces-new=
-growth-plan-with-biggest-package-of-tax-cuts-in-generations , including th=
e full Growth Plan document, can be found on=20

GOV.=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8CUK

.=20

Yours faithfully=20

HM Revenue and Customs

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

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

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

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

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

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

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

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

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

To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ .

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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<!--[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: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">Growth Plan 2022</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!--[if gte mso 9]></v:textbox></v:rect><![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ea=
rlier today, the Chancellor of the Exchequer, the Rt Hon Kwasi Kwarteng MP,=
 published the government=E2=80=99s Growth Plan =E2=80=93 a package of meas=
ures to deliver a pro-growth, simplified tax system that supports business =
investment across the United Kingdom, and allows people to keep more of the=
ir own money.=C2=A0<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;">Th=
is comes a day after the government announced that the Health and Social Ca=
re Levy (HSCL) of 1.25% due to be introduced from April<span>=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>2023 will not now go =
ahead =E2=80=93 and that the 1.25 percentage point uplift in National Insur=
ance contributions (NICs) rates that was introduced in April 2022, will end=
 on 6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</spa=
n>November 2022. HMRC has emailed software providers, employers and agents =
to make them aware of these changes.=C2=A0<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;">Me=
asures announced today, which will be of particular interest to employers, =
include:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">bri=
nging forward the 1 percentage point cut to the basic rate of Income Tax to=
 April 2023 and abolishing the additional rates of Income Tax =E2=80=93 acc=
ompanied by changes to the dividend tax rate</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 cancellation of the planned increase to the Corporation Tax (CT) main rate=
 from 19% to 25% =E2=80=93 with the main rate remaining at 19% from 1<span>=
=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>April 202=
3</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 repeal of reforms to the Off-Payroll Working (OPW) rules introduced in the=
 public sector in 2017 and extended to medium and large-sized organisations=
 in the private and voluntary sectors in 2021 =E2=80=93 with workers provid=
ing their services via an intermediary once again responsible for determini=
ng their employment status and paying the correct amount of tax and Nationa=
l Insurance contributions from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
</span><span>=E2=80=8C</span>April 2023</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">con=
firmation that the Annual Investment Allowance (AIA) will be set at =C2=A31=
 million permanently, originally raised from =C2=A3200,000 as a temporary m=
easure in January 2019 (and due to end in March 2023)</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 introduction of new investment zones around the UK where enhanced tax reli=
efs will be offered for Stamp Duty Land Tax (SDLT), Enhanced Capital Allowa=
nces, Structures and Buildings Allowance and Employer National Insurance co=
ntributions</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">an =
expansion of the Seed Enterprise Investment Scheme (SEIS) to help more UK s=
tart-ups raise higher levels of finance =E2=80=93 doubling the annual inves=
tor limit to =C2=A3200,000, increasing the gross asset limit to =C2=A3350,0=
00 and making it easier for investors to claim tax reliefs, due to come int=
o force from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=
=80=8C</span>April 2023</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">cha=
nges to the Company Share Option plan (CSOP) scheme =E2=80=93 increasing th=
e employee share option limit from =C2=A330,000 to =C2=A360,000 and removin=
g a condition which limits the types of shares eligible for inclusion withi=
n the scheme, both due to take effect from 6<span>=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8C</span><span>=E2=80=8C</span>April 2023</span><br>
</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: 0px =
0px 5px 10px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 cancellation of the planned increase in the rate of Diverted Profits Tax f=
rom 25% to 31% and the planned reduction in the Corporate Tax surcharge rat=
e for banking companies, both of which had been due to take effect from 1<s=
pan>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>April=
 2023</span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fu=
ll details of <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Trac=
kURLSrv?campaignkw=3Dnotrack&linkid=3D16639489711416&tid=3DCC04_16639568129=
25712031&signature=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9" style=3D"color: #000=
000; text-decoration: none;"><span style=3D"text-decoration: underline; col=
or: rgb(0, 0, 204);"><strong>today=E2=80=99s announcement</strong></span></=
a>, including the full Growth Plan document, can be found on <strong>GOV.=
=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8CUK</strong>.=C2=A0<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=C2=A0<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;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">HM Re=
venue and Customs</span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
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</table>
</td>
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</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16639489711414&tid=3DCC04_1663956812925712031&signa=
ture=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9"><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=3D16639489711414&tid=3DCC04_1663956812925712031&signa=
ture=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9"><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_=
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<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=3D16639489701410&tid=3DCC04_1663956812925712031&signa=
ture=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9"><img src=3D"https://content.imicam=
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
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<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16639489711417&tid=3DCC04_1663956812925712031&signa=
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</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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<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=3D16639489701411&tid=3DCC04_1663956812925712031&signa=
ture=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
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<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">
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gnkw=3Dnotrack&linkid=3D16639489701411&tid=3DCC04_1663956812925712031&signa=
ture=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9"><img width=3D"70" height=3D"50" bo=
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<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
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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"=
0" border=3D"0">
<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=
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<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>
<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-top=
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5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
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internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 10px;">
 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
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laccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16639489711418&tid=3DC=
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 5px;">
 <span style=3D"font-size: 12px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&linkid=3D16639489711412&tid=3DCC04_166395681292571=
2031&signature=3DD5D6E655AFEAF1AFD6AFEFBC3FB2ECF9" style=3D"color: #ffffff;=
 text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC P=
rivacy Notice</span></a> =C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaign.=
uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D166394897114=
15&tid=3DCC04_1663956812925712031&signature=3DD5D6E655AFEAF1AFD6AFEFBC3FB2E=
CF9" style=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-d=
ecoration: underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D16639489711413&tid=3DCC04_1663956812925712031&signature=3DD5D6E65=
5AFEAF1AFD6AFEFBC3FB2ECF9" style=3D"color: #ffffff; text-decoration: none;"=
><span style=3D"text-decoration: underline;">Further support=EF=BB=BF</span=
></a></span></strong></span>
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h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
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