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From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
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Subject: =?UTF-8?Q?Are_you_a_small_or_medium_business=3F_There=E2=80=99s_?=
 =?UTF-8?Q?support_for_you_to_train,_invest_and_innovate?=
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1652103189727236351&signature=3D612AD3E094B2BC=
EDDF85F18E232D163B=20

=20

=20

=20

Update from HMRC=EF=BB=BF

=20

=20

=20

=20

Dear customer,

If you are a small or medium business (SME), we wanted to let you know abou=
t government support you can access now, to help you invest and grow.

Five ways you can get financial support for your business

1. Claim up to =C2=A35,000 with the Employment Allowance

Employment Allowance is a tax relief which allows eligible businesses to re=
duce their National Insurance contributions (NICs) bills each year. You can=
 claim this if you=E2=80=99re a business, and your employer Class 1 Nationa=
l Insurance liabilities were less than =C2=A3100,000 in the previous tax ye=
ar.

Last month we increased the Employment Allowance from =C2=A34,000 to =C2=A3=
5,000 to further benefit SMEs.

That=E2=80=99s a new tax cut worth up to =C2=A31,000 for nearly half a mill=
ion SMEs (30% of all businesses). This includes around 50,000 businesses wh=
ich will be taken out of paying NICs and the Health and Social Care Levy en=
tirely.

Find out more on https://www.gov.uk/claim-employment-allowance/eligibility =
.

2. Get a discount of up to =C2=A35,000 on software, with Help to Grow

Help to Grow: Digital

is a UK-wide government-backed scheme that aims to help you choose, buy and=
 adopt digital technologies that will help you grow your business.

Eligible businesses can receive a 50% discount on buying new software worth=
 up to =C2=A35,000 per SME, alongside free impartial advice and guidance ab=
out what digital technology is best suited to boost your business performan=
ce.

The Help to Grow: Management

scheme provides small businesses with access to world-class business expert=
ise on everything from leadership and financial management to marketing and=
 digital adoption. This is delivered through leading UK business schools, a=
longside one-on-one support from a business mentor =E2=80=93 and is 90% fun=
ded by the government.

By the end of the programme you will develop a business growth plan to help=
 you lead and grow your business. Businesses which have previously taken pa=
rt in the course =E2=80=93 including James Lister & Sons, Wilkinson Constru=
ction Consultants Ltd and Seacat Services Ltd =E2=80=93 strongly recommend =
the programme to anyone who is trying to grow their business.

To be eligible, you must be a UK-based SME, actively trading for at least o=
ne year and have a total of between 5 and 249 employees.

For more information and to apply, visit Help to Grow on https://helptogrow=
.campaign.gov.uk/ .

3. Get up to half off your business rates

From April this year, small retail, hospitality, and leisure businesses can=
 benefit from https://www.gov.uk/government/publications/business-rates-gui=
dance-202223-retail-hospitality-and-leisure-relief-scheme/202223-retail-hos=
pitality-and-leisure-relief-scheme-local-authority-guidance . This is worth=
 =C2=A31.7 billion for up to 400,000 eligible properties.

The https://www.gov.uk/calculate-your-business-rates has also been frozen f=
or another year, saving businesses =C2=A34.6 billion over the next 5 years.=
 This is used to calculate how much business rates they should pay, and it =
usually rises with inflation each year.

The business rates multipliers for 2022 to 2023 are 49.9 pence for the smal=
l business multiplier and 51.2 pence for the standard multiplier.

From April 2022 there will be no https://www.gov.uk/apply-for-business-rate=
-relief due on a range of green technology, including solar panels and batt=
eries, whilst eligible heat networks will also receive 100% relief. Togethe=
r these will save businesses around =C2=A3200 million over the next five ye=
ars.

4.

Invest in your business with Super-deduction and Annual Investment Allowanc=
e

To spur business investment, the https://assets.publishing.service.gov.uk/g=
overnment/uploads/system/uploads/attachment_data/file/967202/Super_deductio=
n_factsheet.pdf  allows companies to cut their tax bill by 25 pence for eve=
ry =C2=A31 they invest in any qualifying machinery and equipment. This can =
include the purchase of computers, most commercial vehicles and office furn=
iture.

The temporary =C2=A31 million limit for the https://www.gov.uk/capital-allo=
wances/annual-investment-allowance to the end of March

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

2023. This had been due to revert to =C2=A3200,000 at the start of 2022. Th=
e Annual Investment Allowance allows businesses to spend up to =C2=A31 mill=
ion on qualifying business equipment, and deduct in-year its full cost befo=
re they calculate their taxable profits.

Both of these tax breaks remain available for firms to take advantage of un=
til the end of March

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

2023, by incurring qualifying expenditure before then.

5. Benefit from the cut in Fuel Duty

The government has cut fuel duty on petrol and diesel by 5 pence per litre =
for 12 months =E2=80=93 effective from 23

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

March

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

2022.

This cut, plus the freeze in fuel duty in 2022 to 2023, represents a =C2=A3=
5 billion saving worth around:

=E2=80=A2

=C2=A3200 for the average van driver

=E2=80=A2

=C2=A31,500 for the average haulier

To find out what other support may be available for your business, search '=
business support' on=20

GOV

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

.UK

.

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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lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 6px;">
 <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: 3px; padding-top: 0px; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you are a small or medium business (SME), we wanted to let you know about =
government support you can access now, to help you invest and grow.</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: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px; background-color: rgb(255, 255, 255);">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Five ways you can get financial support for your business</span></str=
ong><br>
</td>
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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; padding-botto=
m: 0px; padding-top: 6px; background-color: rgb(255, 255, 255);">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">1. Claim up to =C2=A35,000 with the Employment Allowance</span></stro=
ng><br>
</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; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Em=
ployment Allowance is a tax relief which allows eligible businesses to redu=
ce their National Insurance contributions (NICs) bills each year. You can c=
laim this if you=E2=80=99re a business, and your employer Class 1 National =
Insurance liabilities were less than =C2=A3100,000 in the previous tax year=
.</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: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 3px; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">La=
st month we increased the Employment Allowance from =C2=A34,000 to =C2=A35,=
000 to further benefit SMEs.</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: left; line-height: 22px; padding-botto=
m: 3px; padding-top: 3px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
at=E2=80=99s a new tax cut worth up to =C2=A31,000 for nearly half a millio=
n SMEs (30% of all businesses). This includes around 50,000 businesses whic=
h will be taken out of paying NICs and the Health and Social Care Levy enti=
rely.</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: left; line-height: 22px; padding-botto=
m: 12px; padding-top: 3px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fi=
nd out more on <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Tra=
ckURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16520966904596&amp;tid=3DCC03_16=
52103189727236351&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B" style=
=3D"color: #000000; text-decoration: none;"><span style=3D"text-decoration:=
 underline; color: rgb(0, 0, 255);"><strong>GOV.UK</strong></span></a>.</sp=
an><br>
</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: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>2. Get a discount of up to =C2=A35,000 on software, with Help to Grow=
</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Help to Grow: Digital</strong> is a UK-wide government-backed scheme =
that aims to help you choose, buy and adopt digital technologies that will =
help you grow your business.<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;">El=
igible businesses can receive a 50% discount on buying new software worth u=
p to =C2=A35,000 per SME, alongside free impartial advice and guidance abou=
t what digital technology is best suited to boost your business performance=
.<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=
trong>The Help to Grow: Management</strong> scheme provides small businesse=
s with access to world-class business expertise on everything from leadersh=
ip and financial management to marketing and digital adoption. This is deli=
vered through leading UK business schools, alongside one-on-one support fro=
m a business mentor =E2=80=93 and is 90% funded by the government.<br></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; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">By=
 the end of the programme you will develop a business growth plan to help y=
ou lead and grow your business. Businesses which have previously taken part=
 in the course =E2=80=93 including James Lister &amp; Sons, Wilkinson Const=
ruction Consultants Ltd and Seacat Services Ltd =E2=80=93 strongly recommen=
d the programme to anyone who is trying to grow their business.<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;">To=
 be eligible, you must be a UK-based SME, actively trading for at least one=
 year and have a total of between 5 and 249 employees.<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: 12px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r more information and to apply, visit Help to Grow on <a href=3D"https://h=
mrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;l=
inkid=3D16520966904597&amp;tid=3DCC03_1652103189727236351&amp;signature=3D6=
12AD3E094B2BCEDDF85F18E232D163B" style=3D"color: #000000; text-decoration: =
none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);"><=
strong>GOV.UK</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: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>3. Get up to half off your business rates</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fr=
om April this year, small retail, hospitality, and leisure businesses can b=
enefit from <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackU=
RLSrv?campaignkw=3Dnotrack&amp;linkid=3D16520966904605&amp;tid=3DCC03_16521=
03189727236351&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B" style=3D"c=
olor: #000000; text-decoration: none;"><span style=3D"text-decoration: unde=
rline; color: rgb(0, 0, 255);"><strong>50% off their business rates bills</=
strong></span></a>. This is worth =C2=A31.7 billion for up to 400,000 eligi=
ble properties.<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;">Th=
e <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?camp=
aignkw=3Dnotrack&amp;linkid=3D16520966904601&amp;tid=3DCC03_165210318972723=
6351&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B" style=3D"color: #000=
000; text-decoration: none;"><span style=3D"text-decoration: underline; col=
or: rgb(0, 0, 255);"><strong>business rates multiplier</strong></span></a> =
has also been frozen for another year, saving businesses =C2=A34.6 billion =
over the next 5 years. This is used to calculate how much business rates th=
ey should pay, and it usually rises with inflation each year.<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;">Th=
e business rates multipliers for 2022 to 2023 are 49.9 pence for the small =
business multiplier and 51.2 pence for the standard multiplier.<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: 12px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fr=
om April 2022 there will be no <a href=3D"https://hmrc.imicampaign.uk/exter=
nalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16520966904598&a=
mp;tid=3DCC03_1652103189727236351&amp;signature=3D612AD3E094B2BCEDDF85F18E2=
32D163B" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);"><strong>business rates</s=
trong></span></a> due on a range of green technology, including solar panel=
s and batteries, whilst eligible heat networks will also receive 100% relie=
f. Together these will save businesses around =C2=A3200 million over the ne=
xt five years.<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: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>4.</strong> <strong>Invest in your business with Super-deduction and =
Annual Investment Allowance</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">To=
 spur business investment, the <a href=3D"https://hmrc.imicampaign.uk/exter=
nalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16520966904593&a=
mp;tid=3DCC03_1652103189727236351&amp;signature=3D612AD3E094B2BCEDDF85F18E2=
32D163B" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);"><strong>super-deduction=
=EF=BB=BF</strong></span></a>&nbsp;allows companies to cut their tax bill b=
y 25 pence for every =C2=A31 they invest in any qualifying machinery and eq=
uipment. This can include the purchase of computers, most commercial vehicl=
es and office furniture.<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;">Th=
e temporary =C2=A31 million limit for the <a href=3D"https://hmrc.imicampai=
gn.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16520=
966904600&amp;tid=3DCC03_1652103189727236351&amp;signature=3D612AD3E094B2BC=
EDDF85F18E232D163B" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);"><strong>Annual=
 Investment Allowance has also been extended</strong></span></a> to the end=
 of March<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2023. This had been due t=
o revert to =C2=A3200,000 at the start of 2022. The Annual Investment Allow=
ance allows businesses to spend up to =C2=A31 million on qualifying busines=
s equipment, and deduct in-year its full cost before they calculate their t=
axable profits.<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: 12px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Bo=
th of these tax breaks remain available for firms to take advantage of unti=
l the end of March<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2023, by incurri=
ng qualifying expenditure before then.<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: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>5. Benefit from the cut in Fuel Duty</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e government has cut fuel duty on petrol and diesel by 5 pence per litre fo=
r 12 months =E2=80=93 effective from 23<span>=E2=80=8C=E2=80=8C=E2=80=8C</s=
pan> March<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2022.<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;">Th=
is cut, plus the freeze in fuel duty in 2022 to 2023, represents a =C2=A35 =
billion saving worth around:<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 3px 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; line=
-height: 20px;">=C2=A3200 for the average van driver</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: 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; line=
-height: 20px;">=C2=A31,500 for the average haulier</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">To=
 find out what other support may be available for your business, search 'bu=
siness support' on <strong>GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK</=
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: 22px; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">HM=
 Revenue and Customs<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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>
<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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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tbody>
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<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>
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<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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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=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
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<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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</td>
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<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;">
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<td class=3D"social_content">
<table width=3D"100%">
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<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
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r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
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0">
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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&amp;linkid=3D16520966904595&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
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width=3D"70" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" =
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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">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16520966904595&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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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&amp;linkid=3D16520966904592&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
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dth=3D"70" height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"03a0ltjdhevj"=
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</td>
</tr>
</tbody>
</table>
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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">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16520966904592&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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on-govuk_original_16305834660904.png" alt=3D"Instagram"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
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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&amp;linkid=3D16520966904606&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
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class=3D"st-hide"></a>
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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">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16520966904606&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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on-youtube_original_16305837841089.png" alt=3D"Youtube"></a>
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
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<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16520966904594&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrcforum_original_16305833=
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th=3D"70" height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"t1ul8tnjc3" cla=
ss=3D"st-hide"></a>
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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">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16520966904594&amp;tid=3DCC03_16521031897272363=
51&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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rcforum_original_16305833531085.png" alt=3D"Facebook"></a>
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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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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<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">
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<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;">
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<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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 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
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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rvices.</span><br>
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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&amp;linkid=3D16520966904602&amp;tid=3DCC03_1652103=
189727236351&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">HMRC Privacy Notice</span></a> &nbsp;| &nbsp;<a href=3D"https://hmrc.=
imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linki=
d=3D16520966904604&amp;tid=3DCC03_1652103189727236351&amp;signature=3D612AD=
3E094B2BCEDDF85F18E232D163B" style=3D"color: #ffffff; text-decoration: none=
;"><span style=3D"text-decoration: underline;">Contact HMRC</span></a> &nbs=
p;| &nbsp;<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16520966904603&amp;tid=3DCC03_1652103=
189727236351&amp;signature=3D612AD3E094B2BCEDDF85F18E232D163B" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">Further support=EF=BB=BF</span></a></span></strong></span>
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