HEX

File: D:/hMailServer/Data/showfile.com/admin/F3/{F3C99510-5E48-4550-8BE2-25B7F4C7A9D7}.eml
Date: Wed, 13 Oct 2021 09:39:37 +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: <010b017c790586f7-7dc302ce-99f8-4793-94ba-b4979caf325d-000000@eu-west-2.amazonses.com>
Subject: Important information for employers
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_151987_201726600.1634117977894"
Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

------=_Part_151987_201726600.1634117977894
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: quoted-printable



View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC01_1634117937485744571&signature=3D157C22FAE57D2E=
86A1D6D6705E50F2B8=20

=20

=20

=20

Employer Bulletin

=20

=20

=20

=20

Dear customer,

The October edition of the https://www.gov.uk/government/publications/emplo=
yer-bulletin-october-2021 brings you all the latest HMRC updates and guidan=
ce to support employers and payroll agents. =20

There is important information on:

=E2=80=A2

PAYE including the tax changes for Health and Social Care

=E2=80=A2

UK Transition and the recently agreed UK-Swiss Convention on Social Securit=
y coordination

=E2=80=A2

COVID-19 information with updates on the Coronavirus Job Retention Scheme

=E2=80=A2

tax updates and changes to guidance, including information on PAYE liabilit=
y involving Offshore Matters.

HMRC will continue to send you email alerts unless you choose to unsubscrib=
e.

Your next employer bulletin email alert is scheduled for December=E2=80=8B =
2021

Yours faithfully

John Craig

Head of Digital Communication Services

=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://www.public-inf.co.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


------=_Part_151987_201726600.1634117977894
Content-Type: text/html; charset=UTF-8
Content-Transfer-Encoding: quoted-printable

<!doctype html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"u=
rn:schemas-microsoft-com:office:office"><head>
<!--[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPer=
Inch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]-->
<meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scale=3D1.=
0">
<meta name=3D"HandheldFriendly" content=3D"true">
<title>View in browser</title>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8">
<meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3D9; IE=3D8; IE=3D7; IE=
=3DEDGE">

<style type=3D"text/css">
.cta-hide {
     display: none !important;
}
.st-hidden{
    max-height: 0px;
    font-size: 0;
    display: none;
}
.show_mob{
     mso-hide:all;
     visibility:collapse;
}
.show_mob table{
     mso-hide:all;
}
.show_mob td{
     display:none;
     mso-hide:all;
}
.show_mob span{
     display:none;
     mso-hide:all;
}
.show_div{
     display:none;
}
.show_divcont{
   display:none;
}
.button-on-mobile{
   display:none;
}
.ExternalClass{
   width:100%;
}
.ExternalClass,
.ExternalClass p,
.ExternalClass span,
.ExternalClass font,
.ExternalClass td,
.ExternalClass div {
line-height:100%;
}
@media only screen and (max-width: 480px) {
.devicewidthinner{
         width:100% !important;
         height:auto !important;
         min-width:100% !important;
         text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.hide {
         display: none!important;
         width: 0px!important;
         height: 0px!important;
         visibility: hidden!important;
         overflow: hidden!important;
         font-size: 0px!important;
         line-height: 0px!important;
}
}
@media only screen and (max-width: 480px) {
.tb_social_tr{
         line-height:9px;
}
}
@media only screen and (max-width: 480px) {
.display-table-cell{
         display:table-cell;
}
}
@media only screen and (max-width: 480px) {
.display-table-row{
         display:table-row;
}
}
@media only screen and (max-width: 480px) {
.content {
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.main_content{
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.content-inner{
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.table {
         width: 343px !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.cell{
         width: 343px !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.set_images{
         width: 100% !important;
         height: auto !important;
}
}
@media only screen and (max-width: 480px) {
.show_div {
         display: block !important;
         width: auto !important;
         height: auto !important;
         overflow: visible !important;
         position: static !important;
         min-height: 0px !important;
         line-height: normal !important;
         font-size: medium !important;
}
}
@media only screen and (max-width: 480px) {
.mobilecontent{
         display: block !important;
         max-height: none !important;
}
}
@media only screen and (max-width: 480px) {
.show_divcont {
         display: block !important;
         width: auto !important;
         height: auto !important;
         overflow: visible !important;
         position: static !important;
         min-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.st-hide{
         display: none !important;
         width: 0px !important;
         height: 0px !important;
         visibility: hidden !important;
         overflow: hidden !important;
         font-size: 0px !important;
         line-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.mobile_width {
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.logo {
         width: 57px !important;
         height: 94px !important;
         padding-right: 16px !important;
         padding-top: 17px !important;
         padding-bottom: 10px !important;
}
}
@media only screen and (max-width: 480px) {
#wrapper + table{
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.container{
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.menu {
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
 #mobile-label {
         background-color: transparent;
         cursor: pointer;
         display: block !important;
         float: left;
         padding: 40px 16px;
         -webkit-tap-highlight-color: transparent;
         width: 26px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label:hover {
         background-color: transparent;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b {
         background-color: #000000;
         display: block;
         height: 4px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b + b {
         margin-top: 5px;
}
}
@media only screen and (max-width: 480px) {
.menu td {
         padding: 0 !important;
         background-color: #f7f7f7;
}
}
@media only screen and (max-width: 480px) {
#menu-wrapper {
         display:block!important;
         background-color: #f7f7f7;
         max-height: 0;
         overflow: hidden;
         -moz-transition: max-height .25s linear;
         -ms-transition: max-height .25s linear;
         -o-transition: max-height .25s linear;
         -webkit-transition: max-height .25s linear;
         transition: max-height .25s linear;
         padding: 0 !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-checkbox:checked + table #menu-wrapper {
         max-height: 180px;
}
}
@media only screen and (max-width: 480px) {
.menu + .menu {
         border-top: 1px solid #e2e2e2;
}
}
@media only screen and (max-width: 480px) {
.menu-item {
         color: #000000 !important;
         display: block;
         padding: 12px;
         text-align: left;
}
}
@media only screen and (max-width: 480px) {
.menu-item:hover {
         background-color: #CECFCF;
}
}
@media only screen and (max-width: 480px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
         text-decoration: none;
         cursor: default;
}
}
@media only screen and (max-width: 480px) {
.devicewidth {
         width: 94%!important;
         text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.devicewidth100pc {
         width: 100%!important;
         text-align: center !important;
}
}
@media screen and (max-width: 600px) {
.container-table {
          width:100%!important;
}
}
@media screen and (max-width: 480px) {
.separator-table {
          width:100%!important;
}
}
@media only screen and (max-width: 480px) {
.col2img {
         width: 260px !important;
         height: 160px !important;
}
}
@media only screen and (max-width: 480px) {
.image-banner {
         width: 280px !important;
         height: 68px !important;
}
}
@media only screen and (max-width: 480px) {
.tablet-button.A-left {
 float: left!important;
 } .imgmobalign.A-left {
 float: left!important;
 } .tb_social.A-left {
 float:left!important;text-align: left!important;
 }
 .A-left{
 text-align: left!important;
 }
 .A-left div{
 text-align: left!important;
 }
.tablet-button.A-right {
 float: right!important;
 } .imgmobalign.A-right {
 float: right!important;
 } .tb_social.A-right {
 float:right!important; text-align: right!important;
 }
 .A-right{
 text-align: right!important;
 }
 .A-right div{
 text-align: right!important;
 }
.tablet-button.A-center {
 float: none!important;
 } .imgmobalign.A-center {
 float:none!important; margin: 0 auto;
 } .tb_social.A-center {
 float:none!important; margin: 0 auto;
 }
 .A-center{
 text-align: center!important;
 }
 .A-center div{
 text-align: center!important;
 }

}
@media only screen and (max-width: 480px) {
.show_desk {
 display: none!important;
}
.show_mob{
         visibility: visible !important;
}
.show_mob td{
         display: inline !important;
         visibility: visible !important;
}
.show_mob span{
         display: inline !important;
         visibility: visible !important;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res {
 width: auto!important;
}
table.social_block_res td{
display:inline-block;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res_mob {
 width: auto!important;
}
table.social_block_res_mob td{
display:inline-block!important;
}
}
.nav-tabs > LI {
         float: left;
         margin-bottom: -1px;
}
.nav > LI {
         position: relative;
         display: block;
}
@media only screen and (max-width: 374px) {
.tb_social_tr{
         line-height:9px;
}
.content {
         width: 100%!important;
}
.table td[class=3D"cell"] {
         width: 288px !important;
}
.cell {
         width: 288px !important;
}
}
body[data-outlook-cycle] a {color: inherit!important;text-decoration: none =
!important;}@media only screen and (max-width: 480px) {
[data-outlook-cycle] [x-apple-data-detectors-type=3D"calendar-event"] {colo=
r: inherit !important;-webkit-text-decoration-color: inherit !important;tex=
t-decoration: none !important;}}


#outlook a {
         padding: 0;
}
body {
         width: 100% !important;
         -webkit-text-size-adjust: 100%;
         -ms-text-size-adjust: 100%;
         margin: 0;
         padding: 0;
}
img {
         outline: none;
         text-decoration: none;
         border: none;
         -ms-interpolation-mode: bicubic;
}
a img {
         border: none;
}
table td {
         border-collapse: collapse;
}
table {
         border-collapse: collapse;
         mso-table-lspace: 0pt;
         mso-table-rspace: 0pt;
}
a {
         text-underline: none !important;
         text-decoration: none;
         text-decoration: none !important;
}
.full{
         width: 100%;
         clear: both;
}
p{
         margin:0px;
         -webkit-margin-before: 0em;
         -webkit-margin-after: 0em;
}
u + #body a {
            color: inherit !important;
            text-decoration: none !important;
            font-size: inherit !important;
            font-family: inherit !important;
            font-weight: inherit !important;
            line-height: inherit !important;
}
a[x-apple-data-detectors] {
            color: inherit !important;
            text-decoration: none !important;
            font-size: inherit !important;
            font-family: inherit !important;
            font-weight: inherit !important;
            line-height: inherit !important;
}
@media only screen and (min-device-width: 320px) and (max-device-width: 374=
px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: 413=
px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
 </head>
<body id=3D"body" style=3D"width: 100% !important; -webkit-text-size-adjust=
: none; -ms-text-size-adjust: none; margin: 0; padding: 0; background-color=
:#FFFFFF;"><img src=3D"https://admin.imicampaign.eu/emailopenresponsereceiv=
er/notify?tid=3DCC01_1634117937485744571" width=3D"1" height=3D"1" alt=3D""=
 style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto !import=
ant;" class=3D"emailmaincontentios">=20

<table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" styl=
e=3D"table-layout:fixed;">=20
<tbody>
 <tr>
         <td align=3D"center" valign=3D"top" width=3D"100%">=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"de=
vicewidthinner content main_content" width=3D"600">
         <tbody>
         <tr>=20
        <td align=3D"left" valign=3D"top">
<!-- start of main content -->
<!-- Pre-header starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td align=3D"left" valign=3D"middle" style=3D"vertical-align:middle">
<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 style=3D"background-color: rgb(255, 255, 255);">
<table width=3D"94%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidth" style=3D"min-height: auto; margin: 0 auto=
;">
<tbody>
<tr>
<td align=3D"right" valign=3D"middle" style=3D"font-family: Arial, Helvetic=
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"font-size: 15px; font-family: arial, helvetica, sans-serif;=
 color: rgb(0, 0, 0);"><a href=3D"https://hmrc.imicampaign.uk/seeemailinful=
l/EmailServlet?campaignkw=3Dnotrack&amp;tid=3DCC01_1634117937485744571&amp;=
signature=3D157C22FAE57D2E86A1D6D6705E50F2B8" style=3D"text-decoration: non=
e; color: rgb(0, 0, 0);">View in browser</a><strong>&nbsp;</strong></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Pre-header 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-size: contain; background-position=
: center top; background-repeat: no-repeat; background-color: rgb(244, 244,=
 244); max-width: 600px !important;" cellspacing=3D"0" align=3D"center" cel=
lpadding=3D"0" border=3D"0" class=3D"devicewidthinner" background=3D"https:=
//content.imicampaign.eu/assets/image/1632820892113/banner_whole_1632994706=
0019.jpg">
<tbody>
<tr>
<td>
<!--[if gte mso 9]><v:rect xmlns:v=3D"urn:schemas-microsoft-com:vml" fill=
=3D"true" stroke=3D"false" style=3D"width:600px;"><v:fill type=3D"frame" sr=
c=3D"https://content.imicampaign.eu/assets/image/1632820892113/banner_whole=
_16329947060019.jpg" color=3D"rgb(244, 244, 244)" ></v:fill><v:textbox styl=
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">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![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;">Employer Bulletin</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]>&nbsp;<![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]>&nbsp;<![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: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e October edition of the <a href=3D"https://hmrc.imicampaign.uk/externalacc=
essweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16341117101277&amp;tid=
=3DCC01_1634117937485744571&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B=
8" style=3D"color: #000000; text-decoration: none;"><span style=3D"text-dec=
oration: underline; color: rgb(0, 0, 238);"><strong>Employer Bulletin</stro=
ng></span></a> brings you all the latest HMRC updates and guidance to suppo=
rt employers and payroll agents. &nbsp;</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
ere is important information on:</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: 6px =
0px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">PAY=
E including the tax changes for Health and Social Care</span><span style=3D=
"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"></span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">UK =
Transition and the recently agreed UK-Swiss Convention on Social Security c=
oordination</span>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">COV=
ID-19 information with updates on the Coronavirus Job Retention Scheme</spa=
n>
</td>
</tr>
</tbody>
</table>
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">tax=
 updates and changes to guidance, including information on PAYE liability i=
nvolving Offshore Matters.</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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">HM=
RC will continue to send you email alerts unless you choose to unsubscribe.=
</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: 6px; padding-top: 6px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Your next employer bulletin email alert is scheduled for December=E2=
=80=8B 2021</span></strong>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 6px; padding-top: 6px;">
 <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"30%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1627305333973/john-=
craig_original_16333429980096.jpg" alt=3D"" border=3D"0" width=3D"169.2" he=
ight=3D"60" style=3D"display: block; border: none; text-decoration: none; w=
idth: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"4w9vi4wnb=
br">
</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"auto" border=3D"0" class=3D"set_images imgmob=
align" style=3D"display:block; border:none; text-decoration:none;" src=3D"h=
ttps://content.imicampaign.eu/assets/image/1627305333973/john-craig_origina=
l_16333429980096.jpg" 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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Jo=
hn Craig</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">He=
ad of Digital Communication Services</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;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![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; 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]>&nbsp;<![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=3D16341117101274&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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=3D16341117101274&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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>
<!--<![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=3D16341117101270&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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=3D16341117101270&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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=3D16341117101278&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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=3D16341117101278&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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=3D16341117101271&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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]><!-->

<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=3D16341117101271&amp;tid=3DCC01_16341179374857445=
71&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8"><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=
rcforum_original_16305833531085.png" alt=3D"Facebook"></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]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![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; 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: center; line-height: 20px; padding-top=
: 5px; padding-bottom: 10px;">
 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
</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: 10px;">
 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
=E2=80=99s help and support email service</span></strong><br><span style=3D=
"color: rgb(255, 255, 255);">To make changes to your topic subscriptions or=
 to unsubscribe please go to <a href=3D"https://hmrc.imicampaign.uk/externa=
laccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16341117101276&amp=
;tid=3DCC01_1634117937485744571&amp;signature=3D157C22FAE57D2E86A1D6D6705E5=
0F2B8" style=3D"color: #ffffff; text-decoration: none;"><strong><span style=
=3D"text-decoration: underline;">our email portal</span></strong></a>.</spa=
n><br><span style=3D"color: rgb(255, 255, 255);">Please note, by unsubscrib=
ing from this service you may continue to receive emails from other HMRC se=
rvices.</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;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16341117101272&amp;tid=3DCC01_1634117=
937485744571&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">HMRC Privacy Notice</span></a> &nbsp;| &nbsp;<a href=3D"https://hmrc.=
imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linki=
d=3D16341117101275&amp;tid=3DCC01_1634117937485744571&amp;signature=3D157C2=
2FAE57D2E86A1D6D6705E50F2B8" style=3D"color: #ffffff; text-decoration: none=
;"><span style=3D"text-decoration: underline;">Contact HMRC</span></a> &nbs=
p;| &nbsp;<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16341117101273&amp;tid=3DCC01_1634117=
937485744571&amp;signature=3D157C22FAE57D2E86A1D6D6705E50F2B8" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">Further support=EF=BB=BF</span></a></span></strong></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- end of main content -->
        </td>
        </tr>
        </tbody>
        </table>
        </td>
  </tr>
  </tbody>
 </table>
</div>
<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=
=3D"0">
  </td>
 </tr>
</tbody></table>
<div class=3D"hide" style=3D"font:20px courier;">&nbsp; &nbsp; &nbsp; &nbsp=
;</div>



</body></html>
------=_Part_151987_201726600.1634117977894--