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Date: Fri, 22 Jul 2022 11:05:01 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b018225950e7c-f109e7ec-e7a2-443c-97b8-d1873744e279-000000@eu-west-2.amazonses.com>
Subject: Employee travel, mileage allowance and company vehicles
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1658487879032144591&signature=3D13E3D1659BFEFE=
D8CEF2BFFB8192B0E9=20

=20

=20

=20

Support from HMRC

=20

=20

=20

=20

Dear customer,

Whether your employees, including directors, are provided with a company ve=
hicle or provide their own for business purposes, join our live webinars to=
 help you get it right.

Expenses and benefits for your employees =E2=80=93 company cars, vans and f=
uel

If your employees or directors have private use of a company vehicle, this =
webinar covers the records you need to keep. We=E2=80=99ll also show you ho=
w to use the online calculator to work out the amount to report for payroll=
ing or on the P11D.

https://attendee.gotowebinar.com/rt/770081782034189?source=3DCampaign-Jul-E=
&B-1=20

Expenses and benefits for your employees =E2=80=93 travel=20

Find out about=E2=80=AFpayments for employees using their own vehicle, trav=
el and subsistence reimbursements and approved=E2=80=AFmileage allowance pa=
yments.=E2=80=AF=20

https://attendee.gotowebinar.com/rt/7665441449753388814?source=3DCampaign-J=
ul-E&B-1=20

Taxing employees=E2=80=99 benefits and expenses through your payroll=20

As well as explaining the benefits of payrolling, this webinar shows you ho=
w to register to tax your employees=E2=80=99 benefits through your payroll =
and what happens once you=E2=80=99ve registered.

https://attendee.gotowebinar.com/rt/1301276833162971407?source=3DCampaign-J=
ul-E&B-1=20

More information can also be found in our, ' https://www.gov.uk/government/=
publications/hmrc-expenses-and-benefits-from-employment-toolkit-2013-to-201=
4?&utm_source=3DHMRC-DCS-Jul-E&B-1&utm_campaign=3DDCS-Campaign&utm_medium=
=3Demail '.

Yours faithfully

Geoff Greensmith =20

Head of Digital Engagement and Communication Services=20

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

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

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

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

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

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

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

=20

=20

Stay safe online

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

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

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

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

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">Support from HMRC</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

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

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

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

<!-- Spacer starts -->

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

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

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

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Wh=
ether your employees, including directors, are provided with a company vehi=
cle or provide their own for business purposes, join our live webinars to h=
elp you get it right.<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Expenses and benefits for your employees =E2=80=93 company cars, vans=
 and fuel</strong><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 your employees or directors have private use of a company vehicle, this we=
binar covers the records you need to keep. We=E2=80=99ll also show you how =
to use the online calculator to work out the amount to report for payrollin=
g or on the P11D.<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&amp;linkid=3D16584841800928&amp;tid=3DCC03_1658487879032144591=
&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9" style=3D"color: #0000ee;=
 text-decoration: none;"><span style=3D"text-decoration: underline; color: =
rgb(0, 0, 238);"><strong>Register here=EF=BB=BF</strong></span></a><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; padding-botto=
m: 0px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Expenses and benefits for your employees =E2=80=93 travel&nbsp;</stro=
ng><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fi=
nd out about=E2=80=AFpayments for employees using their own vehicle, travel=
 and subsistence reimbursements and approved=E2=80=AFmileage allowance paym=
ents.=E2=80=AF&nbsp;<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&amp;linkid=3D16584841800934&amp;tid=3DCC03_1658487879032144591=
&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9" style=3D"color: #0000ee;=
 text-decoration: none;"><span style=3D"text-decoration: underline; color: =
rgb(0, 0, 238);"><strong>Register here=EF=BB=BF</strong></span></a><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; padding-botto=
m: 0px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Taxing employees=E2=80=99 benefits and expenses through your payroll&=
nbsp;</strong><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">As=
 well as explaining the benefits of payrolling, this webinar shows you how =
to register to tax your employees=E2=80=99 benefits through your payroll an=
d what happens once you=E2=80=99ve registered.<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&amp;linkid=3D16584841800933&amp;tid=3DCC03_1658487879032144591=
&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9" style=3D"color: #0000ee;=
 text-decoration: none;"><span style=3D"text-decoration: underline; color: =
rgb(0, 0, 238);"><strong>Register here=EF=BB=BF</strong></span></a><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; padding-botto=
m: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Mo=
re information can also be found in our, '<a href=3D"https://hmrc.imicampai=
gn.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16584=
841800929&amp;tid=3DCC03_1658487879032144591&amp;signature=3D13E3D1659BFEFE=
D8CEF2BFFB8192B0E9" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);"><strong>Expens=
es and benefits from employment toolkit</strong></span></a>'.<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully</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"35%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1629879711781/Geoff=
_Greensmith_sig_16358691431043.png" alt=3D"" border=3D"0" width=3D"197.4" h=
eight=3D"90" style=3D"display: block; border: none; text-decoration: none; =
width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"6a4svzg1=
ttd">
</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"149" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.imicampaign.eu/assets/image/1629879711781/Geoff_Greensmith_si=
g_16358691431043.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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Geoff=
 Greensmith &nbsp;</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: 15px; color: rgb(0, 0, 0); text-align: left;">He=
ad of Digital Engagement and Communication Services&nbsp;</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
&nbsp;
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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

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

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

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16584841800935&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
833780901.png" 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&amp;linkid=3D16584841800935&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/hm=
rc-twitter_original_16305833780901.png" alt=3D"Twitter"></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&amp;linkid=3D16584841800927&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
4660904.png" style=3D"display:block; border:none; text-decoration:none;" wi=
dth=3D"70" height=3D"50" alt=3D"Instagram" 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&amp;linkid=3D16584841800927&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-govuk_original_16305834660904.png" alt=3D"Instagram"></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&amp;linkid=3D16584841800937&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
837841089.png" 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&amp;linkid=3D16584841800937&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-youtube_original_16305837841089.png" alt=3D"Youtube"></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&amp;linkid=3D16584841800930&amp;tid=3DCC03_16584878790321445=
91&amp;signature=3D13E3D1659BFEFED8CEF2BFFB8192B0E9"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrcforum_original_16305833=
531085.png" style=3D"display:block; border:none; text-decoration:none;" wid=
th=3D"70" height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"t1ul8tnjc3" cla=
ss=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

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