HEX

File: D:/hMailServer/Data/showfile.com/admin/F6/{F6952227-1024-43FB-B639-7D55CBF810F3}.eml
Date: Mon, 24 Nov 2025 14:08:45 +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: =?UTF-8?Q?Extra_hours_mean_extra_risk_=E2=80=93_make_sure_you?=
 =?UTF-8?Q?=E2=80=99re_paying_NMW_correctly_this_festive_season?=
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-0_1763993324796842611&signature=3D29DC5C43FF0C500C1E84B719749E21=
18 =20

=20

=20

Dear customer,

As the festive season approaches, many businesses rely on staff working lon=
ger hours, picking up extra shifts or staying late to meet demand. But are =
you confident you=E2=80=99re paying them correctly?

Join HMRC=E2=80=99s National Minimum Wage (NMW) team, for a live webinar de=
signed to help employers and accountants understand what counts as working =
time and how to avoid costly underpayments.

In this session, you=E2=80=99ll learn:

=E2=80=A2

what qualifies as working time under NMW rules

=E2=80=A2

about common pitfalls like unpaid prep time, travel time or training

=E2=80=A2

how to record working time correctly for NMW purposes

=E2=80=A2

what to do if you discover an underpayment

Our expert panel will also be answering your questions live.

Working Time and the National Minimum Wage

Whether you manage payroll or advise clients, this session will give you th=
e clarity and confidence to stay compliant during the busiest time of year.=
 Choose from two dates:

=E2=80=A2

https://register.gotowebinar.com/register/6998307299070313045=20

=E2=80=A2

https://register.gotowebinar.com/register/29179290249586010=20

Don=E2=80=99t let festive overtime turn into a compliance headache

Secure your place today and make sure every hour worked is paid correctly.

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://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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<!--[if !mso]><!-->
=C2=A0
<!--<![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;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">As the festive season approaches, many bus=
inesses rely on staff working longer hours, picking up extra shifts or stay=
ing late to meet demand. But are you confident you=E2=80=99re paying them c=
orrectly?<br role=3D"presentation"><br role=3D"presentation">Join HMRC=E2=
=80=99s National Minimum Wage (NMW) team, for a live webinar designed to he=
lp employers and accountants understand what counts as working time and how=
 to avoid costly underpayments.<br role=3D"presentation"><br role=3D"presen=
tation">In this session, you=E2=80=99ll learn:<br role=3D"presentation"></s=
pan>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
: 0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">wha=
t qualifies as working time under NMW rules</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">abo=
ut common pitfalls like unpaid prep time, travel time or training</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">how=
 to record working time correctly for NMW purposes</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">wha=
t to do if you discover an underpayment</span><span style=3D"font-size: 1re=
m; color: rgb(0, 0, 0); text-align: left;"><br role=3D"presentation"></span=
>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br role=3D"presentati=
on">Our expert panel will also be answering your questions live.</span><br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Wor=
king Time and the National Minimum Wage</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">Whether you manage pay=
roll or advise clients, this session will give you the clarity and confiden=
ce to stay compliant during the busiest time of year. Choose from two dates=
:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
: 0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17639876299230&tid=3Dcc-0_1763993324796842611&signatur=
e=3D29DC5C43FF0C500C1E84B719749E2118" style=3D"color: #0000ff; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">register for Wednesday 3 December 2025</span></a></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17639876299226&tid=3Dcc-0_1763993324796842611&signatur=
e=3D29DC5C43FF0C500C1E84B719749E2118" style=3D"color: #000000; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">register for Thursday 4 December 2025</span></a></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Don=
=E2=80=99t let festive overtime turn into a compliance headache</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Se=
cure your place today and make sure every hour worked is paid correctly.<br=
 role=3D"presentation"><br role=3D"presentation">Yours faithfully<br role=
=3D"presentation">HM Revenue and Customs</span><br role=3D"presentation">
</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: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![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; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" 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;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![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: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"247" 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"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17639876299223&tid=3Dcc-0_1763993324796842611&signa=
ture=3D29DC5C43FF0C500C1E84B719749E2118"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_17411864301782.p=
ng" style=3D"display:block; border:none; text-decoration:none;" width=3D"42=
" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"6bi2zuxqyfn" clas=
s=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=3D17639876299223&tid=3Dcc-0_1763993324796842611&signa=
ture=3D29DC5C43FF0C500C1E84B719749E2118"><img width=3D"50" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_339_GOV=
UKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17639876299231&tid=3Dcc-0_1763993324796842611&signa=
ture=3D29DC5C43FF0C500C1E84B719749E2118"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_cut_16988451670129.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"48" height=
=3D"50" alt=3D"YouTube" border=3D"0" id=3D"7nilt8qwioq" 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=3D17639876299231&tid=3Dcc-0_1763993324796842611&signa=
ture=3D29DC5C43FF0C500C1E84B719749E2118"><img width=3D"50" height=3D"50" bo=
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>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17639876299227&tid=3Dcc-0_1763993324796842611&signa=
ture=3D29DC5C43FF0C500C1E84B719749E2118"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"37" height=3D"50"=
 alt=3D"X" border=3D"0" id=3D"8jayfb7fcbb" 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=3D17639876299227&tid=3Dcc-0_1763993324796842611&signa=
ture=3D29DC5C43FF0C500C1E84B719749E2118"><img width=3D"50" height=3D"50" 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: 0.625rem; font-size: 10px !importa=
nt;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[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;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 1rem;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-top: 10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17639876299232&tid=3Dcc-0_1763993324796842611&sign=
ature=3D29DC5C43FF0C500C1E84B719749E2118" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
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b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><a=
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l&signature=3D29DC5C43FF0C500C1E84B719749E2118" style=3D"color: #0000ff; te=
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pan style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC app</stron=
g> =E2=80=93 you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessw=
eb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17639876299228&tid=3Dcc-0_1763=
993324796842611&signature=3D29DC5C43FF0C500C1E84B719749E2118" style=3D"colo=
r: #000000; text-decoration: none;"><span style=3D"text-decoration: underli=
ne; color: rgb(0, 0, 255);">download the HMRC app</span></a> on your mobile=
 to get information about your tax, income, tax codes, National Insurance a=
nd any benefits paid by HMRC. Find out what the app can do and how to downl=
oad it on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br role=3D=
"presentation"><br role=3D"presentation"><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);"><strong>Stay safe online</strong> =E2=80=93 for more in=
formation, 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 role=3D"presentat=
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<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17639876299224&tid=3Dcc-0_1763993=
324796842611&signature=3D29DC5C43FF0C500C1E84B719749E2118" 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=
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1763993324796842611&signature=3D29DC5C43FF0C500C1E84B719749E2118" 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=
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ternalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17639876299225&ti=
d=3Dcc-0_1763993324796842611&signature=3D29DC5C43FF0C500C1E84B719749E2118" =
style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text=
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br role=3D"presentation">
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