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File: D:/hMailServer/Data/sarahharvey.com/bob/3F/{3FDCA735-7218-401E-A6CD-938F7B14F660}.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: Barbecues, bouquets and benefits in kind
Date: Mon, 9 Jun 2025 10:21:31 +0100
Message-ID: <010b019753feb5b9-f2567af7-6531-4a4b-9b7a-c99a97de15c0-000000@eu-west-2.amazonses.com>
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Dear customer,

Payroll responsibilities include paying expenses and providing benefits to 
your employees – including directors.

For the latest information, join our live webinars. And if you have any 
questions, you can ask them 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=17492004420758&tid=cc-0_1749459502769108591&signature=7AB9CED5F4BF2670536135F40EE90AA4> 
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=17492004420756&tid=cc-0_1749459502769108591&signature=7AB9CED5F4BF2670536135F40EE90AA4> 
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 the event is not exempt

• 	PAYE Settlement Agreements and how to apply


For information about ' 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17492004430759&tid=cc-0_1749459502769108591&signature=7AB9CED5F4BF2670536135F40EE90AA4> 
PAYE Settlement Agreements (PSAs)' choose from our playlist of short 
videos – available on HMRC’s YouTube channel.

Have you recently watched a HMRC YouTube video? Please take a few moments to 
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share your feedback through this anonymous survey.

Yours faithfully
HM Revenue and Customs











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HMRC’s help and support email service

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Manage help and support emails in our email portal.

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Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17492004430764&tid=cc-0_1749459502769108591&signature=7AB9CED5F4BF2670536135F40EE90AA4> 
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.


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Further support

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<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
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se;border-spacing:0px;">
<tbody>
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<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
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<tbody>
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<td align=3D"center">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%">
<tbody>
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<td class=3D"st-hide">
<img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
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src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
_and_Support_01_16993698592171.png" alt=3D"Advice and Support with =
decorative image">
</div>
<!--<![endif]-->

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<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" =
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<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
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<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-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: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear =
customer,</span><br><br>Payroll responsibilities include paying expenses =
and providing benefits to your employees =E2=80=93 including =
directors.=C2=A0<br><br>For the latest information, join our live =
webinars. And if you have any questions, you can ask them throughout =
using the on-screen text box:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Expenses and benefits for your employees =E2=80=93 trivial =
benefits</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; 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=3D17492004420758&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" 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></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
what a trivial benefit is<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
what conditions have to be met to be exempt from reporting to HMRC<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
examples of trivial benefits scenarios<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
what your responsibilities are<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
record keeping requirements<br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Expenses and benefits for your employees =E2=80=93 social =
functions and parties</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004420756&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" 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:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
the conditions for the event to be exempt from tax and National =
Insurance<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
what to do if the event is not exempt<br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
PAYE Settlement Agreements and how to apply<br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><br>For information about '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430759&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" 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.=C2=A0<br><br>Have you recently watched a =
HMRC YouTube video? Please take a few moments to <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430762&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">share your feedback through this anonymous =
survey</span></a>.<br><br>Yours faithfully<br>HM Revenue and =
Customs</span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<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 =
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; 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;">
<table 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: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
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=C2=A0
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</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; color: rgb(198, 198, 198); min-height: auto; =
line-height: 30px; 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 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=3D17492004420757&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4"><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"tsdmfyxhci" 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: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004420757&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4"><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 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=3D17492004430766&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4"><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"a1arcvz629" 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: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430766&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4"><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 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=3D17492004430763&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4"><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"khvze9zuzo9" 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: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430763&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
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src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" alt=3D"X"></a>
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<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px =
!important;mso-line-height-rule:exactly;" height=3D"10">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
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<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;">
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<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
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<h1>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
16px;">HMRC=E2=80=99s help and support email service=C2=A0</span>
</h1>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-top: 10px; padding-bottom: 6px;">
 <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430767&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" style=3D"color: #0000ff; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);"><span style=3D"font-size: 16px;">Manage help and =
support emails in our email portal</span></span></a><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1749459502769108591&unsub_type=3D1&store=3De=
mail&signature=3D7AB9CED5F4BF2670536135F40EE90AA4" style=3D"color: =
#0000ff; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);"><span style=3D"font-size: =
16px;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 16px; color: rgb(0, 0, =
0);">.</span><br><br><span style=3D"font-size: 16px; color: rgb(0, 0, =
0);"><strong>HMRC app</strong> =E2=80=93 you can <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430764&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" 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><br><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong> =E2=80=93 for more information, please search 'avoid and =
report internet scams and phishing' on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: center; line-height: 20px; =
padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17492004430760&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" 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=3D17492004430765&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" 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=3D17492004430761&tid=3Dcc-0_1749459502769108591&sign=
ature=3D7AB9CED5F4BF2670536135F40EE90AA4" style=3D"color: rgb(0, 0, =
255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support=EF=BB=BF</span></a></span></span><br>
</div>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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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">
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