HEX

File: D:/hMailServer/Data/sarahharvey.com/bob/3F/{3F24E62C-4693-4BE0-9B93-6AF8809A9A14}.eml
Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: =?utf-8?Q?Trivial_benefits_and_social_func?=
	=?utf-8?Q?tions_=E2=80=93_what_you_need_to_know?=
Date: Wed, 24 Sep 2025 14:45:37 +0100
Message-ID: <010b01997bf8f4d1-3dfea1e2-25f6-4e6c-9b75-0489cac71140-000000@eu-west-2.amazonses.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
	boundary="----=_NextPart_000_13F3_01DC33AB.BFE93C30"
Thread-Index: AQFztgNzYxe/PQYgapNGV14l0OasgA==

This is a multipart message in MIME format.

------=_NextPart_000_13F3_01DC33AB.BFE93C30
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit

  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-1_1758721535788489301>




 <https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
View in browser





  <https://content.webexcampaign.uk/assets/image/1713531756154/Help_and_Support_header_v2_17476348694711.jpeg>
  <https://content.webexcampaign.uk/assets/image/1713531756154/Help_and_Support_header_v2_17476348694711.jpeg>





Dear customer,

As part of your payroll responsibilities, you may need to manage expenses 
and provide benefits to employees and directors.

To help you stay informed, we’re offering a series of live webinars and you’ll 
be able to ask questions throughout using the on-screen text box.



Expenses and benefits for your employees – trivial benefits

You can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163398249&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
register for our webinar about trivial benefits which looks at:


• 	what a trivial benefit is
• 	what conditions have to be met to be exempt from reporting to HMRC
• 	examples of trivial benefits scenarios
• 	what your responsibilities are
• 	record keeping requirements



Expenses and benefits for your employees – social functions and parties

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163398248&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
Register for this webinar about social functions and parties, during which 
we’ll be looking at:


• 	the conditions for the event to be exempt from tax and National Insurance
• 	what to do if it’s not exempt
• 	PAYE Settlement Agreements and how to apply


For information about ' 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408252&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
PAYE Settlement Agreements (PSAs)' choose from our playlist of short 
videos – available on HMRC’s YouTube channel.

Don’t miss out! Subscribe to 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408256&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
HMRC’s YouTube channel and you’ll be the first to know about our new videos.

Yours faithfully
HM Revenue and Customs











 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163398247&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163398247&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408256&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408256&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408253&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408253&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512>






HMRC’s help and support email service

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408257&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
Manage help and support emails in our email portal.

 <http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-1_1758721535788489301&unsub_type=1&store=email&signature=07EB66B8A3CB769A08ED1148FC936512> 
Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408254&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
download the HMRC app on your mobile to get information about your tax, 
income, tax codes, National Insurance and any benefits paid by HMRC. Find 
out what the app can do and how to download it on GOV‌‌‌.UK.

Stay safe online – for more information, please search 'avoid and report 
internet scams and phishing' on GOV‌‌‌.UK.


 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163398250&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
HMRC Privacy Notice  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408255&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
Contact HMRC  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17587163408251&tid=cc-1_1758721535788489301&signature=07EB66B8A3CB769A08ED1148FC936512> 
Further support

  <https://cdn.imicampaign.io/images/spacer.gif>


------=_NextPart_000_13F3_01DC33AB.BFE93C30
Content-Type: text/html;
	boundary="----=_Part_1619891_1277189160.1758721537278";
	charset="utf-8"
Content-Transfer-Encoding: quoted-printable

<!doctype html><html lang=3D"en" =
xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:o=3D"urn:schemas-microsoft-com:office:office"><head>
<!--[if gte mso =
9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:Pix=
elsPerInch></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"] =
{color: inherit !important;-webkit-text-decoration-color: inherit =
!important;text-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;
}
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: =
374px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: =
413px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
<!--[if mso]><style>
h1{Margin-top: 0.67em; Margin-bottom: 0.67em;}
h2{Margin-top: 0.83em; Margin-bottom: 0.83em;}
h3{Margin-top: 1em; Margin-bottom: 1em;}
h4{Margin-top: 1.33em; Margin-bottom: 1.33em;}
h5{Margin-top: 1.67em; Margin-bottom: 1.67em;}
h6{Margin-top: 2.33em; Margin-bottom: 2.33em;}
p{Margin-top: 1em; Margin-bottom: 1em;}
</style><![endif]-->
 </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/emailopenresponsereceiver/notify?tid=3D=
cc-1_1758721535788489301" width=3D"1" height=3D"1" alt=3D"" =
style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto =
!important;" class=3D"emailmaincontentios">=20

<table role=3D"presentation" width=3D"100%" border=3D"0" =
cellspacing=3D"0" cellpadding=3D"0" style=3D"table-layout:fixed;">=20
<tbody>
 <tr>
         <td align=3D"center" valign=3D"top" width=3D"100%">=20
        <table role=3D"presentation" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" class=3D"devicewidthinner 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" border=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, =
Helvetica, sans-serif; color: rgb(198, 198, 198); font-size: 0.625rem; =
padding-top: 10px; padding-bottom: 10px; text-align: left; padding-left: =
0px;">
 <span style=3D"color: rgb(0, 0, 0);"><span style=3D"font-size: =
0.9375rem; font-family: arial, helvetica, sans-serif;"><a =
href=3D"https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignk=
w=3Dnotrack&tid=3Dcc-1_1758721535788489301&signature=3D07EB66B8A3CB769A08=
ED1148FC936512" style=3D"text-decoration: underline; color: rgb(0, 0, =
0);"><span style=3D"color: rgb(0, 0, 255); text-decoration: =
underline;">=EF=BB=BFView in =
browser</span>=EF=BB=BF</a>=C2=A0</span></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; 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"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;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"" border=3D"0" =
width=3D"600.0" height=3D"157" style=3D"display: block; border: none; =
text-decoration: none; color: rgb(0, 0, 0); font-family: arial; =
font-size: 0.75rem; line-height: 1.25rem; width: 100%; max-width: 100%;" =
class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images =
imgmobalign" style=3D"display: block; border: none; text-decoration: =
none; color: rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; =
line-height: 1.25rem;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</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 =
!important;" height=3D"15">
<!--[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"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;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;"><span style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br =
role=3D"presentation"><br role=3D"presentation">As part of your payroll =
responsibilities, you may need to manage expenses and provide benefits =
to employees and directors.<br role=3D"presentation"><br =
role=3D"presentation">To help you stay informed, we=E2=80=99re offering =
a series of live webinars and you=E2=80=99ll be able to ask questions =
throughout using the on-screen text box.<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;">Expenses and benefits for your employees =E2=80=93 trivial =
benefits</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;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">You can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163398249&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">register for our webinar about trivial =
benefits</span></a> which looks at:</span><br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.875rem; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what a trivial benefit is</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what conditions have to be met to be exempt from reporting to =
HMRC</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">examples of trivial benefits scenarios</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what your responsibilities are</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">record keeping requirements</span><span style=3D"font-size: 1rem; =
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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Expenses and benefits for your employees =E2=80=93 social =
functions and parties</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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163398248&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register for this webinar about social functions =
and parties</span></a>, during which we=E2=80=99ll be looking at:<br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.875rem; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">the conditions for the event to be exempt from tax and National =
Insurance</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what to do if it=E2=80=99s not exempt</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem; =
padding-top: 2px; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; color: rgb(0, 0, 0); font-size: 0.875rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">PAYE Settlement Agreements and how to apply</span><span =
style=3D"font-size: 1rem; 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;"><br role=3D"presentation">For information about '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408252&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">PAYE Settlement Agreements (PSAs)</span></a>' =
choose from our playlist of short videos =E2=80=93 available on =
HMRC=E2=80=99s YouTube channel.<br role=3D"presentation"><br =
role=3D"presentation">Don=E2=80=99t miss out! Subscribe to <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408256&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube channel</span></a> and =
you=E2=80=99ll be the first to know about our new videos.<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 =
!important;" height=3D"15">
<!--[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" 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"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separa=
te;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;" height=3D"15">
<!--[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; background-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?campaig=
nkw=3Dnotrack&linkid=3D17587163398247&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" 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" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163398247&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_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?campaig=
nkw=3Dnotrack&linkid=3D17587163408256&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_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; line-height: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408256&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_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?campaig=
nkw=3Dnotrack&linkid=3D17587163408253&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" style=3D"display: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; line-height: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408253&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.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 =
!important;" height=3D"10">
<!--[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-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"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;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;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
1rem;">HMRC=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?campaig=
nkw=3Dnotrack&linkid=3D17587163408257&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);"><span style=3D"font-size: 1rem;">Manage help and =
support emails in our email portal</span></span></a><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);">.</span><br =
role=3D"presentation"><br role=3D"presentation"><a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1758721535788489301&unsub_type=3D1&store=3De=
mail&signature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);"><span style=3D"font-size: =
1rem;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">.</span><br role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC =
app</strong> =E2=80=93 you can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408254&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
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 =
and any benefits 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 =
role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; 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 =
role=3D"presentation">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: center; line-height: =
1.25rem; padding-bottom: 6px; padding-top: 10px;">
<div>
<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?campaig=
nkw=3Dnotrack&linkid=3D17587163398250&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">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/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408255&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
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/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17587163408251&tid=3Dcc-1_1758721535788489301&sign=
ature=3D07EB66B8A3CB769A08ED1148FC936512" 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 =
role=3D"presentation">
</div>
</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 role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" align=3D"center" width=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; width:600px; min-width:600px; margin-top: 0px; =
margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
0px; padding-right: 0px; padding-bottom: 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;">=C2=A0 =C2=A0 =C2=A0 =
=C2=A0</div>



</body></html>
------=_NextPart_000_13F3_01DC33AB.BFE93C30--