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Date: Fri, 19 May 2023 12:00:27 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Take advantage of filing your Self Assessment tax return early
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1684497599908556941&signature=3D9C9EDA49B9F1CB=
D7D62FA3E03A7F9ABF=20

=20

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Self Assessment=20

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Dear customer,

More than 77,500 customers submitted their 2022 to 2023 tax returns on 6 Ap=
ril 2023

Why not join them by filing your Self Assessment tax return now and have pe=
ace of mind for the rest of the year.

You have until the 31=E2=80=8C January 2024 to file your return and pay any=
 tax you may owe, but there are many advantages to filing early =E2=80=93 y=
ou can:

=E2=80=A2

find out sooner if you=E2=80=99re owed money

=E2=80=A2

pay in instalments to help with your budgeting

=E2=80=A2

get help if you can=E2=80=99t pay your Self Assessment tax

=E2=80=A2

avoid the stress of last-minute filing

Early filing does not mean early payment=20

Choosing to file your tax return early does not mean you have to pay HMRC s=
traight away. The 31=E2=80=8C January deadline for payment remains unchange=
d.

If you do need to file yo

ur tax return, we=E2=80=99re here to help

There=E2=80=99s lots of https://www.gov.uk/government/publications/file-you=
r-self-assessment-tax-return-early/file-your-tax-return-early .

We also have a selection of live webinars to help you:

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https://attendee.gotowebinar.com/rt/7598019404149651552?source=3DCampaign-M=
ay-SAEF-1=20

=E2=80=93 c

overs employment income, the self-employment section, including an overview=
 of other income, and claiming tax reliefs

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https://attendee.gotowebinar.com/rt/3917604341285828189?source=3DCampaign-M=
ay-SAEF-1=20

=E2=80=93

covers employment income, the UK property income section, including an over=
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ay-SAEF-1=20

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covers finishing your tax return, your tax calculation, what to do if you=
=E2=80=99ve paid too much tax, submitting your return and paying your tax b=
ill

You can ask questions throughout our webinars, using the on-screen text box=
.

If you need any further assistance, #Don=E2=80=99t .

Yours faithfully

Myrtle Lloyd

Director General =E2=80=93 Customer Services Group

=20

=20

Always be on your guard against tax scams

If someone contacts you saying they=E2=80=99re from HMRC, never let yoursel=
f be rushed, especially if they want you to urgently transfer money or give=
 personal information.

HMRC will also never ring up threatening arrest

Tax scams come in many forms. Some offer a rebate while others threaten arr=
est for tax evasion. Make sure to take your time and if you=E2=80=99re unsu=
re, check HMRC scams advice on GOV=E2=80=8C.UK.

Protect your login details

Your HMRC account contains your personal information such as your bank acco=
unt details. So don=E2=80=99t share your HMRC login with anyone, including =
your tax agent.

Remember to tell us if your details change

It=E2=80=99s important to let us know of any changes to your details or cir=
cumstances, such as a new address or name, or if you=E2=80=99ve stopped bei=
ng self-employed or your business has closed down.

Need extra support?

If you have any health or personal circumstances that may make it difficult=
 for you to deal with us, please tell us. We=E2=80=99ll help you in whateve=
r way we can. For more information about this, go to GOV=E2=80=8C.UK and se=
arch 'get help from HMRC if you need extra support'.

=20

=20

https://www.gov.uk/check-if-you-need-tax-return . Or if you

=E2=80=99

re no longer self-employed, go to GOV=E2=80=8C.UK and search 'stop being se=
lf-employed'. Otherwise, if we don=E2=80=99t see a return from you by the 3=
1=E2=80=8C January deadline, you=E2=80=99ll receive a penalty.

Manage the help and support emails you receive from HMRC

If you=E2=80=99re no longer need our help and support emails, you can unsub=
scribe from HMRC help and support emails completely by using the link at th=
e bottom of this email.

=20

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https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

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

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

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

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

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

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

=20

=20

Stay safe online

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

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

To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ or click on the link below.

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

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3DCC03_1684497599908556941&unsub_type=3D1&store=3Demail&signatu=
re=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF=20


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 color: rgb(0, 0, 0);"><a href=3D"https://hmrc.imicampaign.uk/seeemailinful=
l/EmailServlet?campaignkw=3Dnotrack&tid=3DCC03_1684497599908556941&signatur=
e=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"text-decoration: none; color=
: rgb(0, 0, 0);">View in browser</a><strong>=C2=A0</strong></span>
</td>
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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; background-size: contain; background-position=
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lpadding=3D"0" border=3D"0" class=3D"devicewidthinner" background=3D"https:=
//content.imicampaign.eu/assets/image/1632820892113/banner_whole_1632994706=
0019.jpg">
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<tr>
<td>
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e=3D"mso-fit-shape-to-text:true" inset=3D"0,0,0,0"><![endif]-->

<table width=3D"100%" align=3D"center" style=3D"width: 100%;" 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: 100px; font-size: 100px !important=
;mso-line-height-rule:exactly;" height=3D"100">
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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;">Self Assessment=C2=A0</sp=
an>
</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">
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=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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0" border=3D"0">
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<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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=C2=A0
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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:separate;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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br><span style=
=3D"font-size: 18px;"><strong>More than 77,500 customers submitted their 20=
22 to 2023 tax returns on 6 April 2023</strong></span><br><br>Why not join =
them by filing your Self Assessment tax return now and have peace of mind f=
or the rest of the year.<br><br>You have until the 31=E2=80=8C January 2024=
 to file your return and pay any tax you may owe, but there are many advant=
ages to filing early =E2=80=93 you can:<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 0px 20px;">
<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: 16px; 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: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">fin=
d out sooner if you=E2=80=99re owed money</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: 16px; 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: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">pay=
 in instalments to help with your budgeting</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: 16px; 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: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">get=
 help if you can=E2=80=99t pay your Self Assessment tax</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: 16px; 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: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">avo=
id the stress of last-minute filing<br></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: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><span=
 style=3D"color: rgb(0, 0, 0); text-align: left;"><br><span style=3D"font-s=
ize: 18px;"><strong>Early filing does not mean early payment=C2=A0</strong>=
</span><br>Choosing to file your tax return early does not mean you have to=
 pay HMRC straight away. The 31=E2=80=8C January deadline for payment remai=
ns unchanged.<br><br><span style=3D"font-size: 18px;"><strong>If you do nee=
d to file yo<span style=3D"color: rgb(0, 0, 0);">ur tax return, we=E2=80=99=
re here to help</span></strong></span><br>There=E2=80=99s lots of <a href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&linkid=3D16844959531849&tid=3DCC03_1684497599908556941&signature=3D=
9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"color: #0000ff; text-decoration:=
 none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=
=EF=BB=BFinformation on how to file your tax return early on GOV.UK</span><=
/a>.<br><br>We also have a selection of live webinars to help you:<br></spa=
n></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D16844959531852&tid=3DCC03_1684497599908556941&signature=3D9C9EDA49B9F1CB=
D7D62FA3E03A7F9ABF" style=3D"color: #0000ff; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">how to fill in=
 your Self Assessment tax return if you=E2=80=99re self-employed</span></a>=
 <span style=3D"font-size: 16px; color: #000000; text-align: left;"><span s=
tyle=3D"color: #000000; text-align: left;"></span></span></span> <span styl=
e=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"font-size: 16px;=
 color: #000000; text-align: left;"><span style=3D"color: #000000; text-ali=
gn: left;">=E2=80=93 c</span></span>overs employment income, the self-emplo=
yment section, including an overview of other income, and claiming tax reli=
efs</span><span style=3D"color: rgb(0, 0, 0); font-size: 16px;"></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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D16844959531858&tid=3DCC03_1684497599908556941&signature=3D9C9EDA49B9F1CB=
D7D62FA3E03A7F9ABF" style=3D"color: #0000ff; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">how to fill in=
 your Self Assessment tax return if you have UK property income</span></a> =
<span style=3D"font-size: 16px; color: #000000; text-align: left;"><span st=
yle=3D"color: #000000; text-align: left;">=E2=80=93</span></span> covers em=
ployment income, the UK property income section, including an overview of o=
ther income, and claiming tax reliefs</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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D16844959531854&tid=3DCC03_1684497599908556941&signature=3D9C9EDA49B9F1CB=
D7D62FA3E03A7F9ABF" style=3D"color: #0000ff; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">how to finish =
your Self Assessment tax return, your tax calculation and payments</span></=
a> <span style=3D"font-size: 16px; color: #000000; text-align: left;"><span=
 style=3D"color: #000000; text-align: left;">=E2=80=93</span></span> covers=
 finishing your tax return, your tax calculation, what to do if you=E2=80=
=99ve paid too much tax, submitting your return and paying your tax bill<br=
></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: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">You can ask questions =
throughout our webinars, using the on-screen text box.<br><br>If you need a=
ny further assistance, <a href=3D"https://hmrc.imicampaign.uk/externalacces=
sweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16844959531848&tid=3DCC03_16=
84497599908556941&signature=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"co=
lor: rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube channel</span></a=
> has useful videos on filling in your tax return, or for anything else you=
 can use our <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Track=
URLSrv?campaignkw=3Dnotrack&linkid=3D16844959541862&tid=3DCC03_168449759990=
8556941&signature=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"color: rgb(0=
, 0, 0); text-decoration: none;"><span style=3D"text-decoration: underline;=
 color: rgb(0, 0, 255);">digital assistant Self Assessment: chat</span></a>=
.<br><br><span style=3D"font-size: 18px;"><strong>Don=E2=80=99t need to com=
plete a tax return</strong></span><br>If you=E2=80=99ve already filed your =
tax return or don=E2=80=99t need to complete a return because you=E2=80=99r=
e no longer in Self Assessment, you <span style=3D"font-size: 16px; color: =
#000000;">can <a style=3D"color: rgb(0, 0, 0); text-decoration: none;" href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&linkid=3D16844959531857&tid=3DCC03_1684497599908556941&signature=3D=
9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><span style=3D"text-decoration: underline=
; color: #0000ff;">opt out of further help and support emails for 2022 to 2=
023</span></a>.</span> If you=E2=80=99re no longer in Self Assessment, ther=
e=E2=80=99s <a href=3D"#Don=E2=80=99t" style=3D"color: #000000; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 25=
5);">useful information below</span></a>.<br></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br><span style=3D"fon=
t-size: 16px; color: rgb(0, 0, 0); text-align: left;">Yours faithfully</spa=
n><br></span></span>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"27%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659614158234/Myr=
tle_Lloyd_16832814400070.png" alt=3D"" border=3D"0" width=3D"152.3" height=
=3D"76" style=3D"display: block; border: none; text-decoration: none; width=
: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"1qvynhajzyd">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"97" border=3D"0" class=3D"set_images imgmobal=
ign" style=3D"display:block; border:none; text-decoration:none;" src=3D"htt=
ps://content.webexcampaign.uk/assets/image/1659614158234/Myrtle_Lloyd_16832=
814400070.png" alt=3D"">
</div>
<!--<![endif]-->

</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: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">My=
rtle Lloyd<br>Director General =E2=80=93 Customer Services Group<br></span>
</td>
</tr>
<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>
</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; background-co=
lor: rgb(216, 216, 217); padding-top: 6px; padding-bottom: 6px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 18px;"><strong>Always be on your guard against tax =
scams</strong></span><br>If someone contacts you saying they=E2=80=99re fro=
m HMRC, never let yourself be rushed, especially if they want you to urgent=
ly transfer money or give personal information.<br><br><span style=3D"font-=
size: 18px;"><strong>HMRC will also never ring up threatening arrest</stron=
g></span><br>Tax scams come in many forms. Some offer a rebate while others=
 threaten arrest for tax evasion. Make sure to take your time and if you=E2=
=80=99re unsure, check HMRC scams advice on GOV=E2=80=8C.UK.<br><br><span s=
tyle=3D"font-size: 18px;"><strong>Protect your login details</strong></span=
><br>Your HMRC account contains your personal information such as your bank=
 account details. So don=E2=80=99t share your HMRC login with anyone, inclu=
ding your tax agent.<br><br><span style=3D"font-size: 18px;"><strong>Rememb=
er to tell us if your details change</strong></span><br>It=E2=80=99s import=
ant to let us know of any changes to your details or circumstances, such as=
 a new address or name, or if you=E2=80=99ve stopped being self-employed or=
 your business has closed down.<br><br><span style=3D"font-size: 18px;"><st=
rong>Need extra support?</strong></span><br>If you have any health or perso=
nal circumstances that may make it difficult for you to deal with us, pleas=
e tell us. We=E2=80=99ll help you in whatever way we can. For more informat=
ion about this, go to GOV=E2=80=8C.UK and search 'get help from HMRC if you=
 need extra support'.<br></span>
</td>
</tr>
<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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<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; background-co=
lor: rgb(216, 216, 217); padding-top: 6px; padding-bottom: 6px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 18px;"><strong><a name=3D"Don=E2=80=99t" class=3D"m=
ce-item-anchor"></a>Don=E2=80=99t need to complete a tax return</strong></s=
pan><br>You can use our online tool to <a href=3D"https://hmrc.imicampaign.=
uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D168449595318=
55&tid=3DCC03_1684497599908556941&signature=3D9C9EDA49B9F1CBD7D62FA3E03A7F9=
ABF" style=3D"color: #0000ff; text-decoration: none;"><span style=3D"text-d=
ecoration: underline; color: rgb(0, 0, 255);">check if you need to send a S=
elf Assessment tax return</span></a>. Or if you<span style=3D"font-size: 16=
px; color: #000000; text-align: left;">=E2=80=99</span>re no longer self-em=
ployed, go to GOV=E2=80=8C.UK and search 'stop being self-employed'. Otherw=
ise, if we don=E2=80=99t see a return from you by the 31=E2=80=8C January d=
eadline, you=E2=80=99ll receive a penalty.<br><br><span style=3D"font-size:=
 18px;"><strong>Manage the help and support emails you receive from HMRC</s=
trong></span><br>If you=E2=80=99re no longer need our help and support emai=
ls, you can unsubscribe from HMRC help and support emails completely by usi=
ng the link at the bottom of this email.<br></span>
</td>
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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>
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<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"=
0" border=3D"0">
<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>
<tr>
<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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<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">
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</tr>
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<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=3D16844959531853&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><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=3D16844959531853&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_=
original_16305833780901.png" alt=3D"Twitter"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16844959531850&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
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eight=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"03a0ltjdhevj" class=
=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16844959531850&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-govuk_or=
iginal_16305834660904.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16844959541864&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"pk9x5pq9y5p" class=3D"st-=
hide"></a>
</td>
</tr>
</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=3D16844959541864&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-youtube_=
original_16305837841089.png" alt=3D"Youtube"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16844959531851&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" he=
ight=3D"50" alt=3D"HMRC Forum" border=3D"0" id=3D"t1ul8tnjc3" class=3D"st-h=
ide"></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=3D16844959531851&tid=3DCC03_1684497599908556941&signa=
ture=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrcforum_ori=
ginal_16305833531085.png" alt=3D"HMRC Forum"></a>
</div>
<!--<![endif]-->

</td>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
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</tbody>
</table>
</td>
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</td>
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</tbody>
</table>
<!-- 1 Column Flexi 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(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=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: left; line-height: 20px; padding-top: =
6px; padding-bottom: 6px;">
 <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.<br><br></span><strong><spa=
n style=3D"color: #ffffff; font-size: 14px;">HMRC=E2=80=99s help and suppor=
t email service</span></strong><br><span style=3D"color: #ffffff;">To make =
changes to your topic subscriptions or to unsubscribe please go to <a style=
=3D"color: #ffffff; text-decoration: none;" href=3D"https://hmrc.imicampaig=
n.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1684495953=
1856&tid=3DCC03_1684497599908556941&signature=3D9C9EDA49B9F1CBD7D62FA3E03A7=
F9ABF"><span style=3D"text-decoration: underline;">our email portal</span><=
/a> or click on the link below.</span> <span style=3D"color: #ffffff;">Plea=
se note, by unsubscribing from this service you may continue to receive ema=
ils from other HMRC services.</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: center; line-height: 20px; padding-bot=
tom: 5px;">
 <span style=3D"font-size: 12px;"><span style=3D"color: rgb(255, 255, 255);=
"><span style=3D"text-decoration: underline;"></span></span><span style=3D"=
color: rgb(255, 255, 255);"><a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16844959531860&tid=3DCC=
03_1684497599908556941&signature=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=
=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-decoration:=
 underline;">=EF=BB=BFHMRC Privacy Notice</span></a> =C2=A0| =C2=A0<a href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&linkid=3D16844959541863&tid=3DCC03_1684497599908556941&signature=3D=
9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"color: #ffffff; text-decoration:=
 none;"><span style=3D"text-decoration: underline;">C</span></a><a href=3D"=
https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotr=
ack&linkid=3D16844959541863&tid=3DCC03_1684497599908556941&signature=3D9C9E=
DA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"color: #ffffff; text-decoration: non=
e;"><span style=3D"text-decoration: underline;">ontact HMRC</span></a> =C2=
=A0|</span> <strong><span style=3D"color: rgb(255, 255, 255);">=C2=A0<span =
style=3D"text-decoration: underline;"></span></span></strong><span style=3D=
"color: rgb(255, 255, 255);"><a href=3D"https://hmrc.imicampaign.uk/externa=
laccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16844959541861&tid=3DC=
C03_1684497599908556941&signature=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=
=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-decoration:=
 underline;">Further support</span></a></span> <strong><span style=3D"color=
: rgb(255, 255, 255);"></span></strong> <span style=3D"color: rgb(255, 255,=
 255);">=C2=A0|=C2=A0</span> <strong><span style=3D"color: rgb(255, 255, 25=
5);"></span></strong> <span style=3D"color: rgb(255, 255, 255);"><a href=3D=
"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=
=3Dnotrack&tid=3DCC03_1684497599908556941&unsub_type=3D1&store=3Demail&sign=
ature=3D9C9EDA49B9F1CBD7D62FA3E03A7F9ABF" style=3D"color: #ffffff; text-dec=
oration: none;"><span style=3D"text-decoration: underline;">Unsubscribe</sp=
an></a></span><strong><span style=3D"color: rgb(255, 255, 255);">=EF=BB=BF<=
/span></strong></span>
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" wi=
dth=3D"600px" class=3D"hide">
 <tbody><tr>
  <td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"min-width: =
600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" height=3D"1"=
 width=3D"600" style=3D"max-height:1px; min-height:1px; display:block; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
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