File: D:/hMailServer/Data/showfile.com/admin/D0/{D08AD00C-FEA8-40BE-98F0-1C888F6DE691}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer086208.service.govdelivery.com (mailer086208.service.govdelivery.com [69.5.86.208])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.2 cipher=ECDHE-RSA-AES256-GCM-SHA384 bits=256)
; Mon, 3 May 2021 15:54:42 +0100
Received: from prod-smailer-eds4-1.as.gdi ([10.43.0.37])
by mailer086208.service.govdelivery.com (-); Mon, 03 May 2021 14:54:36 +0000
X-VirtualServer: VSG001, mailer086208.service.govdelivery.com, 172.24.30.208
X-VirtualServerGroup: VSG001
X-MailingID: 16993274::20210503.39825141::1001::MDB-PRD-BUL-20210503.39825141::vince@showfile.com::386501_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=ko0+
0TCl6gFI0VXeT3tgjN2X0TQBcQUJdg6tUB8aZFk=; b=J3rNLfFBusxHnDOdjAsK
uB6E5aiQFa6zTNqFe2OgIe4MIN5Tjsn5HZN3/6y9S3sZTUUUiEcd5a8rnZGv26dK
64/Mz4l8dRbKt3puJo7DgU6cnK3YUD3sbhVqr6hNyg1mJM1nK9bnZrCKuK+XRvbH
gAEXptGA4n5PMuIqaDq5NwNBnM9TNSVuUWQ8KYZD5w/YwyKgLjEhtHRIM8zzyvyT
gQPAu4BTN2SbzjcInMn+AVOl+c2DaSHEjLIXYY4sJ7yZiCRCMzDV1hIkwyBc+LPA
6Ju60l7yST0TB/DuhBQph8zpoYXgclk9CgXDQ3OiwdzzvIJHtUiY/9uCXpXLfdHX
ZA==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_0B7_385E_48683BA3.40A2661B"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+hNDQBexUsKu3YhdEz1X8SY5l8UQ7BzjDPhlW2NQFVqitptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16993274.386501@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJK1C99SJJ2I6CMJJJ::vince@showfile.com::vince@showfile.com
Subject: =?Cp1252?Q?Bumped_heads_to_baby_bumps_=96_statutory_pay_explained?=
Date: Mon, 03 May 2021 14:54:32 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>
------=_NextPart_0B7_385E_48683BA3.40A2661B
Content-Type: text/plain;
charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
Employer payroll support =20
=20
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2d6d74a ]
=20
h m revenue and customs =20
Support from HMRC
=20
=20
=20
=20
=20
Dear=A0customer,
If an employee falls sick or becomes a parent, do you know what payments =
they=92re entitled to?
Find out more by joining the following live webinars, during which you ca=
n ask questions using the on-screen text box.
*Statutory Sick Pay*: We=92ll look at who qualifies, how to calculate Sta=
tutory Sick Pay and when to pay it, explain terms such as qualifying days=
and linking periods and highlight some of the differences in the rules a=
bout payments to employees who are sick or self-isolating because of coro=
navirus.
*Register here [ https://attendee.gotowebinar.com/rt/187974021992126735?s=
ource=3DCampaign-May-SP-2 ]*
*Statutory Maternity and Paternity Payments*: This webinar covers the con=
ditions your employee needs to meet, how much they=92re entitled to, clai=
ming back some or all of what you pay and record keeping.
*Register here [ https://attendee.gotowebinar.com/rt/2874138103253329679?=
source=3DCampaign-May-SP-2 ]*
Our '*National Insurance contributions and statutory payments* [ https://=
eur03.safelinks.protection.outlook.com/?url=3Dhttps%3A%2F%2Fwww.gov.uk%2F=
government%2Fpublications%2Fhmrc-national-insurance-contributions-and-sta=
tutory-payments-toolkit%3F%26utm_source%3DHMRC-DCS-May-SP-1%26utm_campaig=
n%3DDCS-Campaign%26utm_medium%3Demail&data=3D04%7C01%7Ccarole.price%40hmr=
c.gov.uk%7C2801e609d8f64af2372008d909638807%7Cac52f73cfd1a4a9a8e7a4a248f3=
139e1%7C0%7C0%7C637551145374735014%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLj=
AwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=3D9NTYO=
TdxwmaIMPEjRX1Jyj1p5b1ewvhMdDBWj7avBjo%3D&reserved=3D0 ]' toolkit, design=
ed to help agents and advisers, will also be helpful to those dealing wit=
h payroll.
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&utm_campaign=3DSB&utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2d6d74a ]HMRC =
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 ]=A0 |=A0=A0Contact Us [ https:/=
/www.gov.uk/contact-hmrc ]=A0 |=A0=A0Help [ https://insights.govdelivery.=
com/Communications/Subscriber_Help_Center ]=A0=A0|=A0=A0Unsubscribe [ htt=
ps://public.govdelivery.com/accounts/UKHMRCED/subscriber/one_click_unsubs=
cribe?verification=3D5.a39fd195ee642e8b5d35806ef443d017&destination=3Dvin=
ce%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_0B7_385E_48683BA3.40A2661B
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> Bumped heads to baby bumps =96 statutory pay explained
</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:'Helvetica Neue', Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
Employer payroll support
</td>
</tr>
</tbody>
</table>
<!--[if (gte mso 9)|(IE)]>
<table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top">=
</a></td></tr></table>
<![endif]-->
<a name=3D"gd_top" id=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://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZDZkNzRhIn0._=
fqdeKBCtgVxSCpcy1NwrsHkw6DF6VUA5fTmwJ8tJ58/s/565344755/br/105746193760-l"=
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: 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;" alt=3D"" 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">If an employee falls sick or becomes a parent, do you know what=
payments they=92re entitled to?</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">Find out more by joining the following live webinars, during wh=
ich you can ask questions 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"><strong>Statutory Sick Pay</strong>: We=92ll look at who qualif=
ies, how to calculate Statutory Sick Pay and when to pay it, explain term=
s such as qualifying days and linking periods and highlight some of the d=
ifferences in the rules about payments to employees who are sick or self-=
isolating because of coronavirus.</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><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciO=
iJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1b=
GxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLm=
dvdG93ZWJpbmFyLmNvbS9ydC8xODc5NzQwMjE5OTIxMjY3MzU_c291cmNlPUNhbXBhaWduLU1=
heS1TUC0yIn0.1C864bZtBUiyMduoXQzisnrD75-GPnCk5jiMsOBOs-A/s/565344755/br/1=
05746193760-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;">Register here</a></strong></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>Statutory Maternity and Paternity Payments</strong>: Th=
is webinar covers the conditions your employee needs to meet, how much th=
ey=92re entitled to, claiming back some or all of what you pay and record=
keeping.</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><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciO=
iJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1b=
GxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLm=
dvdG93ZWJpbmFyLmNvbS9ydC8yODc0MTM4MTAzMjUzMzI5Njc5P3NvdXJjZT1DYW1wYWlnbi1=
NYXktU1AtMiJ9.RmnSEX0iCAd9dt8laLuo3EPauNmqjE7T7Cati-J7Ntw/s/565344755/br/=
105746193760-l" style=3D"color: #0000EE; text-decoration: underline; -ms-=
word-break: break-all; word-break: break-word; -webkit-hyphens: none; -mo=
z-hyphens: none; hyphens: none;">Register here</a></strong></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">Our '<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJI=
UzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxl=
dGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL2V1cjAzLnNhZmVsa=
W5rcy5wcm90ZWN0aW9uLm91dGxvb2suY29tLz91cmw9aHR0cHMlM0ElMkYlMkZ3d3cuZ292Ln=
VrJTJGZ292ZXJubWVudCUyRnB1YmxpY2F0aW9ucyUyRmhtcmMtbmF0aW9uYWwtaW5zdXJhbmN=
lLWNvbnRyaWJ1dGlvbnMtYW5kLXN0YXR1dG9yeS1wYXltZW50cy10b29sa2l0JTNGJTI2dXRt=
X3NvdXJjZSUzREhNUkMtRENTLU1heS1TUC0xJTI2dXRtX2NhbXBhaWduJTNERENTLUNhbXBha=
WduJTI2dXRtX21lZGl1bSUzRGVtYWlsJmRhdGE9MDQlN0MwMSU3Q2Nhcm9sZS5wcmljZSU0MG=
htcmMuZ292LnVrJTdDMjgwMWU2MDlkOGY2NGFmMjM3MjAwOGQ5MDk2Mzg4MDclN0NhYzUyZjc=
zY2ZkMWE0YTlhOGU3YTRhMjQ4ZjMxMzllMSU3QzAlN0MwJTdDNjM3NTUxMTQ1Mzc0NzM1MDE0=
JTdDVW5rbm93biU3Q1RXRnBiR1pzYjNkOGV5SldJam9pTUM0d0xqQXdNREFpTENKUUlqb2lWM=
mx1TXpJaUxDSkJUaUk2SWsxaGFXd2lMQ0pYVkNJNk1uMCUzRCU3QzEwMDAmc2RhdGE9OU5UWU=
9UZHh3bWFJTVBFalJYMUp5ajFwNWIxZXd2aE1kREJXajdhdkJqbyUzRCZyZXNlcnZlZD0wIn0=
.pEczm-6RL5hKnzdLwXQrRbEbrvNB6dwCYwiK0ji8JGU/s/565344755/br/105746193760-=
l" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: no=
ne; hyphens: none;"><strong>National Insurance contributions and statutor=
y payments</strong></a>' toolkit, designed to help agents and advisers, w=
ill also be helpful to those dealing with payroll.</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://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.SwMx5sHYNXuXYCqPRkiz4bbD7oLOIECZTxiFs=
aLTXMI/s/565344755/br/105746193760-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=
08767/icon-youtube-original_original.png" style=3D"width: 95px; height: a=
uto !important; max-height: auto !important; border: none;" alt=3D"youtub=
e" width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwcz=
ovL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.xiQ6DqXeVUCuBCDIA4oOaSbISJ9FRMIX6_Lsk8=
d2IZI/s/565344755/br/105746193760-l" target=3D"_blank" rel=3D"noopener no=
referrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"http=
s://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/190=
8768/hmrc-twitter-original_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"twitter=
" width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov=
.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMj=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczo=
vL3d3dy5nb3YudWsvIn0.evdFCnZxIfTYQxMNLSy4Y8Wl9hrVCS23XhSM3jK1Du0/s/565344=
755/br/105746193760-l" target=3D"_blank" rel=3D"noopener noreferrer" styl=
e=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: none;"><img class=3D"govd_template_image" src=3D"https://content.go=
vdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govu=
k-original_original.png" style=3D"width: 95px; height: auto !important; m=
ax-height: auto !important; border: none;" alt=3D"visit gov dot u k" widt=
h=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL2Nvb=
nRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yZDZkNz=
RhIn0.EqIfkPMohP71464hmHgNy9PyUbO_FiHNl7yu8Po34Cg/s/565344755/br/10574619=
3760-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/2018/04/1908757/icon-share-original_orig=
inal.png" style=3D"width: 95px; height: auto !important; max-height: auto=
!important; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a>=
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ay8i=
fQ.T7R3SJZelPd2dzOxaFX6QptmRA_i22hGAv4_uBZlZlI/s/565344755/br/10574619376=
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://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.GRl8s-TUTSYcoX-eYFZ4VtFDsf8fsLlHdsaAY23D3e=
M/s/565344755/br/105746193760-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;">GOV.UK</a> and search '=
Avoid and report internet scams 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://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.NjuRhPsH8iR5W94eM3oS34JmQSBINtk_b3ZiDthnIU=
Y/s/565344755/br/105746193760-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;">Subscriber Preferences<=
/a>=A0 |=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY2=
9udGFjdC1obXJjIn0.nQiQHisDi2TRaZagH6fzTQeJEUnxhomLUolqZ8Y1jc8/s/565344755=
/br/105746193760-l" style=3D"color: #FFFFFF; text-decoration: underline; =
-ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none;=
-moz-hyphens: none; hyphens: none;">Contact Us</a>=A0 |=A0=A0<a href=3D"=
https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9sa=
W5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMz=
k4MjUxNDEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5=
pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.7i4rIRuNeTYdUcwHDjHSYqnMETLv=
dz9vh9O0N0Ee_ko/s/565344755/br/105746193760-l" style=3D"color: #FFFFFF; t=
ext-decoration: underline; -ms-word-break: break-all; word-break: break-w=
ord; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Help</a>=A0=
=A0|=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb=
24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMj=
EwNTAzLjM5ODI1MTQxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2F=
jY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.rBFW=
A6EKgfKSmIKxSmfdGPUe3CSKY6nzSDzOM_L09D8/s/565344755/br/105746193760-l?ver=
ification=3D5.a39fd195ee642e8b5d35806ef443d017&destination=3Dvince%40show=
file.com" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: 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://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.bHwUYfhrvtsheAJ_LG0LPfbZZ3oec92ungFUZtz-WxM/s/565344755/br/10574=
6193760-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;">help 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://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA1MDMuMzk4MjUxNDEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.roks0K0TSZpvM3JarvwJRjtnhw0t=
RUPjQFF0T6eXG_U/s/565344755/br/105746193760-l" target=3D"_blank"><img src=
=3D"https://content.govdelivery.com/images/govd-logo-dark.png" border=3D"=
0" alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>
</div>
<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD0xMDU3NDYxOTM3NjAtbCZzdWJzY3JpYmVyaWQ9NTY1MzQ0NzU1Jm1za=
WQ9JmF1aWQ9Jm1haWxpbmdpZD0yMDIxMDUwMy4zOTgyNTE0MSZtZXNzYWdlaWQ9TURCLVBSRC=
1CVUwtMjAyMTA1MDMuMzk4MjUxNDEmZGF0YWJhc2VpZD0xMDAxJnR5cGU9b3BlbiZzZXJpYWw=
9MTY5OTMyNzQmZW1haWxpZD12aW5jZUBzaG93ZmlsZS5jb20mdXNlcmlkPXZpbmNlQHNob3dm=
aWxlLmNvbSZ0YXJnZXRpZD0mZmw9Jm12aWQ9JmV4dHJhPSYmJg=3D=3D" WIDTH=3D"1" HEI=
GHT=3D"1" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body=
>
</html>
=0A
------=_NextPart_0B7_385E_48683BA3.40A2661B--