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File: D:/hMailServer/Data/showfile.com/admin/DC/{DC611A72-2926-49B5-A11F-C5C03E37D488}.eml
Date: Wed, 30 Oct 2024 18:39:48 +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: Autumn Budget
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-0_1730313582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D3=
6B =20

=20

=20

Dear customer,

Today the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made he=
r Autumn Budget speech and set out the government=E2=80=99s plans to restor=
e economic stability and fix the foundations of essential public services.

Measures announced today include a number of changes that employers should =
know, and may need to take action on.

Secondary Class 1 National Insurance Contributions (employer NICs) =20

The rate of employer NICs will increase from 13.8% to 15% from 6

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

April

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

2025. The Secondary Threshold is the point at which employers become liable=
 to pay NICs on employees=E2=80=99 earnings, and is currently set at =C2=A3=
9,100 a year. The government will reduce the Secondary Threshold to =C2=A35=
,000 a year from 6

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

April 2025 until 6

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

April

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

2028, and then increase it by Consumer Price Inflation thereafter. The Empl=
oyment Allowance currently allows businesses with employer NICs bills of =
=C2=A3100,000 or less in the previous tax year to deduct =C2=A35,000 from t=
heir employer NICs bill. The government will increase the Employment Allowa=
nce from =C2=A35,000 to =C2=A310,500, and remove the =C2=A3100,000 threshol=
d for eligibility, expanding this to all eligible employers with employer N=
ICs bills from 6

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

April 2025.

Benefits in kind=20

The use of payroll software to report and pay tax on benefits in kind will =
become mandatory, in phases, from April

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

2026, applying to Income Tax and Class 1A NICs. Further detail is set out i=
n a https://www.gov.uk/government/publications/reporting-and-paying-income-=
tax-and-class-1a-nics-on-benefits-in-kind-in-real-time .

Veterans=E2=80=99 relief=20

The government is extending the employer NICs relief for employers hiring q=
ualifying veterans for a further year from 6

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

April

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

2025 until 5

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

April

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

2026. This means that businesses will continue to pay no employer NICs up t=
o annual earnings of the Veterans Upper Secondary Threshold of =C2=A350,270=
 for the first year of a veteran=E2=80=99s employment in a civilian role.

Ownership Trusts and Employee Benefit Trusts=20

A package of reforms is being introduced to the taxation of Employee Owners=
hip Trusts and Employee Benefit Trusts to prevent opportunities for abuse, =
ensuring that the regimes remain focused on encouraging employee ownership =
and rewarding employees. The changes will take effect from 30 October

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

2024. Further detail is set out in https://www.gov.uk/government/publicatio=
ns/changes-to-the-taxation-of-employee-ownership-trusts-and-employee-benefi=
t-trusts .

Umbrella Companies =20

To tackle the significant levels of tax avoidance and fraud in the umbrella=
 company market, the government will make recruitment agencies responsible =
for accounting for PAYE payments made to workers that are supplied via umbr=
ella companies. Where there is no agency, this responsibility will fall to =
the end client business. This will take effect from 6

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

April

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

2026. Further detail is set out in this https://www.gov.uk/government/publi=
cations/tackling-tax-non-compliance-umbrella-company-market .

Vehicles=20

Following a Court of Appeal judgement, the government will treat double cab=
 pick-up vehicles (DCPUs) with a payload of one tonne or more as cars for c=
ertain tax purposes. From 1

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

April

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

2025 for Corporation Tax, and 6

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

April

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

2025 for income tax, DCPUs will be treated as cars for the purposes of capi=
tal allowances, benefits in kind, and some deductions from business profits=
. The existing capital allowances treatment will apply to those who purchas=
e DCPUs before April

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

2025. Transitional benefit in kind arrangements will apply for employers th=
at have purchased, leased, or ordered a DCPU before 6

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

April 2025. They will be able to use the previous treatment, until the earl=
ier of disposal, lease expiry, or 5

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

April

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

2029. Amended guidance clarifies this change of approach and how it is to b=
e implemented, including transitional arrangements, for capital allowances =
( https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim70035 =
).

The government will also publish draft legislation relating to loopholes in=
 car ownership arrangements, through which an employer or a third party sel=
ls a car to an employee, often via a loan with no repayment terms and negli=
gible interest, then buys it back after a short period. This arrangement me=
ans those benefiting don=E2=80=99t pay company car tax which other employee=
s pay, and so this measure will seek to level the playing field. The change=
s will take effect from 6 A

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

ril

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

2026. HMRC will collaborate with stakeholders on draft legislation to ensur=
e that legitimate schemes are not impacted ahead of the new rules being int=
roduced in April

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

2026.

Company Car Tax (CCT) rates will increase by 2 percentage points (ppt) for =
zero-emission vehicles (ZEVs) and by 1ppt for all other vehicles for the 20=
28 to 2029 tax year up to a maximum appropriate percentage of 38%. CCT rate=
s will increase by a further 2ppt for ZEVs and 1ppt for all other vehicles =
for 2029 to 2030 up to a maximum appropriate percentage of 39%. The rates f=
or vehicles which produce 1-50g CO2 per kilometre, which are also capable o=
f operating for 2028 to 2029 to 2029 to 2030, will be removed. Changes shou=
ld be automatically reflected in tax codes for tax year beginning 6

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

April

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

2028.

Heavy goods vehicle (HGV) Vehicle Excise Duty rates will be uprated in line=
 with the Retail Price Index (RPI) for 2025 to 2026 from 1

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

April

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

2025. The HGV Levy will also be uprated in line with RPI for 2025 to 2026 f=
rom 1

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

April 2025.

Further information =20

Information on all the Budget measures announced today, including the annua=
l uprating of duties and rates, can be found in the https://www.gov.uk/gove=
rnment/publications/autumn-budget-2024-overview-of-tax-legislation-and-rate=
s-ootlar?utm_source=3Demp_email%20_ab24&utm_medium=3Dstk_email announced to=
day has also been published.

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=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

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service=20

https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV

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

.UK.

Stay safe online

=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV

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

.UK.

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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        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"de=
vicewidthinner content main_content" width=3D"600">
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a, sans-serif; color: rgb(198, 198, 198); font-size: 10px; padding-top: 10p=
x; padding-bottom: 10px; text-align: left; padding-left: 0px;">
 <span style=3D"color: rgb(0, 0, 0);"><span style=3D"font-size: 15px; font-=
family: arial, helvetica, sans-serif;"><a href=3D"https://hmrc.imicampaign.=
uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrack&tid=3Dcc-0_173031358257=
5087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 0);"><span style=3D"color: rgb(0, 0, 255);=
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=C2=A0</span></span>
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<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
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=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:collapse;border-spacing:0=
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<img src=3D"https://content.webexcampaign.uk/assets/image/1659613021763/114=
44_Autumn_statement_emailheader_17302987866276.jpg" alt=3D"Autumn Budget wi=
th decorative image" border=3D"0" width=3D"600.0" height=3D"157" style=3D"d=
isplay: block; border: none; text-decoration: none; color: rgb(0, 0, 0); fo=
nt-family: arial; font-size: 12px; line-height: 20px; width: 100%; max-widt=
h: 100%;" class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
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ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display: block; border: none; text-decoration: none; color: =
rgb(0, 0, 0); font-family: arial; font-size: 12px; line-height: 20px;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613021763/11444_Autum=
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<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
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>
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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">
<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-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>Today the C=
hancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her Autumn Bu=
dget speech and set out the government=E2=80=99s plans to restore economic =
stability and fix the foundations of essential public services.<br><br>Meas=
ures announced today include a number of changes that employers should know=
, and may need to take action on.<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: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Sec=
ondary Class 1 National Insurance Contributions (employer NICs) =C2=A0</spa=
n>
</h1>
</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;">The rate of employer N=
ICs will increase from 13.8% to 15% from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C=
</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025. The Secondary T=
hreshold is the point at which employers become liable to pay NICs on emplo=
yees=E2=80=99 earnings, and is currently set at =C2=A39,100 a year. The gov=
ernment will reduce the Secondary Threshold to =C2=A35,000 a year from 6<sp=
an>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2025 until 6<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2028, =
and then increase it by Consumer Price Inflation thereafter. The Employment=
 Allowance currently allows businesses with employer NICs bills of =C2=A310=
0,000 or less in the previous tax year to deduct =C2=A35,000 from their emp=
loyer NICs bill. The government will increase the Employment Allowance from=
 =C2=A35,000 to =C2=A310,500, and remove the =C2=A3100,000 threshold for el=
igibility, expanding this to all eligible employers with employer NICs bill=
s from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2025.</span><br></sp=
an>
</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Ben=
efits in kind=C2=A0</span>
</h2>
</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;">The use of payroll sof=
tware to report and pay tax on benefits in kind will become mandatory, in p=
hases, from April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026, applying to=
 Income Tax and Class 1A NICs. Further detail is set out in a <a href=3D"ht=
tps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrac=
k&linkid=3D17303109556750&tid=3Dcc-0_1730313582575087011&signature=3DE5120E=
443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-decoration: none;=
"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">techni=
cal note</span></a>.</span><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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Vet=
erans=E2=80=99 relief=C2=A0</span>
</h2>
</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;">The government is exte=
nding the employer NICs relief for employers hiring qualifying veterans for=
 a further year from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 until 5<span>=E2=80=8C=E2=80=8C=E2=
=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026. This mean=
s that businesses will continue to pay no employer NICs up to annual earnin=
gs of the Veterans Upper Secondary Threshold of =C2=A350,270 for the first =
year of a veteran=E2=80=99s employment in a civilian role.</span><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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Own=
ership Trusts and Employee Benefit Trusts=C2=A0</span>
</h2>
</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;">A =
package of reforms is being introduced to the taxation of Employee Ownershi=
p Trusts and Employee Benefit Trusts to prevent opportunities for abuse, en=
suring that the regimes remain focused on encouraging employee ownership an=
d rewarding employees. The changes will take effect from 30 October<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> 2024. Further detail is set out in <a hr=
ef=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=
=3Dnotrack&linkid=3D17303109556744&tid=3Dcc-0_1730313582575087011&signature=
=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-decorati=
on: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255)=
;">this policy paper</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Umb=
rella Companies =C2=A0</span>
</h2>
</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;">To=
 tackle the significant levels of tax avoidance and fraud in the umbrella c=
ompany market, the government will make recruitment agencies responsible fo=
r accounting for PAYE payments made to workers that are supplied via umbrel=
la companies. Where there is no agency, this responsibility will fall to th=
e end client business. This will take effect from 6<span>=E2=80=8C=E2=80=8C=
=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026. Furthe=
r detail is set out in this <a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109566752&tid=3Dcc=
-0_1730313582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=
=3D"color: rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decora=
tion: underline; color: rgb(0, 0, 255);">paper policy</span></a><a href=3D"=
https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotr=
ack&linkid=3D17303109566752&tid=3Dcc-0_1730313582575087011&signature=3DE512=
0E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-decoration: non=
e;"></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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Veh=
icles=C2=A0</span>
</h2>
</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;">Fo=
llowing a Court of Appeal judgement, the government will treat double cab p=
ick-up vehicles (DCPUs) with a payload of one tonne or more as cars for cer=
tain tax purposes. From 1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<spa=
n>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 for Corporation Tax, and 6<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</=
span> 2025 for income tax, DCPUs will be treated as cars for the purposes o=
f capital allowances, benefits in kind, and some deductions from business p=
rofits. The existing capital allowances treatment will apply to those who p=
urchase DCPUs before April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025. Tr=
ansitional benefit in kind arrangements will apply for employers that have =
purchased, leased, or ordered a DCPU before 6<span>=E2=80=8C=E2=80=8C=E2=80=
=8C</span> April 2025. They will be able to use the previous treatment, unt=
il the earlier of disposal, lease expiry, or 5<span>=E2=80=8C=E2=80=8C=E2=
=80=8C</span> April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2029. Amended g=
uidance clarifies this change of approach and how it is to be implemented, =
including transitional arrangements, for capital allowances (<a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D17303109566756&tid=3Dcc-0_1730313582575087011&signature=3DE5120E4=
43A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-decoration: none;"=
><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">CA23510=
</span></a> and <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Tr=
ackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109566757&tid=3Dcc-0_173031358=
2575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #0=
00000; text-decoration: none;"><span style=3D"text-decoration: underline; c=
olor: rgb(0, 0, 255);">CA23511</span></a>), benefits in kind (<a href=3D"ht=
tps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrac=
k&linkid=3D17303109566758&tid=3Dcc-0_1730313582575087011&signature=3DE5120E=
443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-decoration: none;=
"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">EIM231=
50</span></a> and <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109566760&tid=3Dcc-0_1730313=
582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: underline;=
 color: rgb(0, 0, 255);">EIM23151=EF=BB=BF</span></a>) and business profits=
 (<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?camp=
aignkw=3Dnotrack&linkid=3D17303109566755&tid=3Dcc-0_1730313582575087011&sig=
nature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-de=
coration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0=
, 255);">BIM47730</span></a> and <a href=3D"https://hmrc.imicampaign.uk/ext=
ernalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109556747&tid=
=3Dcc-0_1730313582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" s=
tyle=3D"color: #000000; text-decoration: none;"><span style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 255);">BIM70035</span></a>).<br><br>The go=
vernment will also publish draft legislation relating to loopholes in car o=
wnership arrangements, through which an employer or a third party sells a c=
ar to an employee, often via a loan with no repayment terms and negligible =
interest, then buys it back after a short period. This arrangement means th=
ose benefiting don=E2=80=99t pay company car tax which other employees pay,=
 and so this measure will seek to level the playing field. The changes will=
 take effect from 6 A<span>=E2=80=8C=E2=80=8Cp</span>ril<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span> 2026. HMRC will collaborate with stakeholders on dra=
ft legislation to ensure that legitimate schemes are not impacted ahead of =
the new rules being introduced in April<span>=E2=80=8C=E2=80=8C=E2=80=8C</s=
pan> 2026.<br><br>Company Car Tax (CCT) rates will increase by 2 percentage=
 points (ppt) for zero-emission vehicles (ZEVs) and by 1ppt for all other v=
ehicles for the 2028 to 2029 tax year up to a maximum appropriate percentag=
e of 38%. CCT rates will increase by a further 2ppt for ZEVs and 1ppt for a=
ll other vehicles for 2029 to 2030 up to a maximum appropriate percentage o=
f 39%. The rates for vehicles which produce 1-50g CO2 per kilometre, which =
are also capable of operating for 2028 to 2029 to 2029 to 2030, will be rem=
oved. Changes should be automatically reflected in tax codes for tax year b=
eginning 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span> 2028.<br><br>Heavy goods vehicle (HGV) Vehicle Excis=
e Duty rates will be uprated in line with the Retail Price Index (RPI) for =
2025 to 2026 from 1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April<span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span> 2025. The HGV Levy will also be uprated in =
line with RPI for 2025 to 2026 from 1<span>=E2=80=8C=E2=80=8C=E2=80=8C</spa=
n> April 2025.<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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Fur=
ther information =C2=A0</span>
</h2>
</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;">In=
formation on all the Budget measures announced today, including the annual =
uprating of duties and rates, can be found in the <a href=3D"https://hmrc.i=
micampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1=
7303109556741&tid=3Dcc-0_1730313582575087011&signature=3DE5120E443A66B5BDB2=
DEA3E85EA4D36B" style=3D"color: #000000; text-decoration: none;"><span styl=
e=3D"text-decoration: underline; color: rgb(0, 0, 255);">Autumn Budget 2024=
</span></a> page on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.=C2=A0<b=
r><br><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?=
campaignkw=3Dnotrack&linkid=3D17303109556745&tid=3Dcc-0_1730313582575087011=
&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; tex=
t-decoration: none;"><span style=3D"text-decoration: underline; color: rgb(=
0, 0, 255);">Tax-related documents</span></a>, which include Tax Informatio=
n and Impact Notes, consultations and calls for evidence can be found on GO=
V=E2=80=8C=E2=80=8C=E2=80=8C<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK. An=
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17303109556742&tid=3Dcc-0_1730313582575087011&sign=
ature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);">overview of all the tax legislation and rates</span></a> announced =
today has also been published.<br><br>Yours faithfully<br>HM Revenue and Cu=
stoms<br></span>
</td>
</tr>
</tbody>
</table>
</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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<td width=3D"100%">
<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: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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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=
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<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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<table style=3D"text-align:center;" width=3D"460" class=3D"social_block_res=
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<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17303109556743&tid=3Dcc-0_1730313582575087011&signa=
ture=3DE5120E443A66B5BDB2DEA3E85EA4D36B"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"34" height=
=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" 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=3D17303109556743&tid=3Dcc-0_1730313582575087011&signa=
ture=3DE5120E443A66B5BDB2DEA3E85EA4D36B"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2_cut_=
16988454600130.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17303109566761&tid=3Dcc-0_1730313582575087011&signa=
ture=3DE5120E443A66B5BDB2DEA3E85EA4D36B"><img src=3D"https://content.webexc=
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=3D"40" alt=3D"YouTube" border=3D"0" id=3D"8gkv1o3ypph" 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=3D17303109566761&tid=3Dcc-0_1730313582575087011&signa=
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rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_cut=
_16988451670129.png" alt=3D"YouTube"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17303109556746&tid=3Dcc-0_1730313582575087011&signa=
ture=3DE5120E443A66B5BDB2DEA3E85EA4D36B"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1632820892113/hmrccommunityforums_16978005155602.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"178=
" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"kkfbzcbdq0=
c" 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=3D17303109556746&tid=3Dcc-0_1730313582575087011&signa=
ture=3DE5120E443A66B5BDB2DEA3E85EA4D36B"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrccommuni=
tyforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17303109556748&tid=3Dcc-0_1730313582575087011&signa=
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</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=3D17303109556748&tid=3Dcc-0_1730313582575087011&signa=
ture=3DE5120E443A66B5BDB2DEA3E85EA4D36B"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</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>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</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; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h1>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 16px;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h1>
</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-top: =
10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17303109566751&tid=3Dcc-0_1730313582575087011&sign=
ature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);"><span style=3D"font-size: 16px;">Manage help and support emails in =
our email portal</span></span></a><span style=3D"font-size: 16px; color: rg=
b(0, 0, 0);">.</span><br><br><a href=3D"http://hmrc.imicampaign.uk/external=
accessweb/EmailUnsubscribe?campaignkw=3Dnotrack&tid=3Dcc-0_1730313582575087=
011&unsub_type=3D1&store=3Demail&signature=3DE5120E443A66B5BDB2DEA3E85EA4D3=
6B" style=3D"color: #0000ff; text-decoration: none;"><span style=3D"text-de=
coration: underline; color: rgb(0, 0, 255);"><span style=3D"font-size: 16px=
;">Unsubscribe from all help and support emails</span></span></a><span styl=
e=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><span style=3D"=
font-size: 16px; color: rgb(0, 0, 0);"><strong>HMRC app</strong> =E2=80=93 =
you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSr=
v?campaignkw=3Dnotrack&linkid=3D17303109556749&tid=3Dcc-0_17303135825750870=
11&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: #000000; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);">download the HMRC app</span></a> on your mobile to get infor=
mation about your tax, income, tax codes, National Insurance and any benefi=
ts paid by HMRC. Find out what the app can do and how to download it on GOV=
<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br><br><span style=3D"f=
ont-size: 16px; color: rgb(0, 0, 0);"><strong>Stay safe online</strong> =E2=
=80=93 for more information, please search 'avoid and report internet scams=
 and phishing' on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</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: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109566753&tid=3Dcc-0_1730313=
582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: und=
erline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span style=3D=
"color: rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalacc=
essweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109566759&tid=3Dcc-0_=
1730313582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span=
 style=3D"color: rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/ex=
ternalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17303109566754&ti=
d=3Dcc-0_1730313582575087011&signature=3DE5120E443A66B5BDB2DEA3E85EA4D36B" =
style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text=
-decoration: underline;">Further support=EF=BB=BF</span></a></span></span><=
br>
</div>
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600px;">
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