File: D:/hMailServer/Data/sarahharvey.com/bob/4A/{4A60A73B-6CA8-4976-B597-31EC5B562147}.eml
Received: from d219-214.smtp-out.eu-west-2.amazonses.com (d219-214.smtp-out.eu-west-2.amazonses.com [23.249.219.214])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.3 cipher=TLS_AES_128_GCM_SHA256 bits=128)
; Mon, 17 Feb 2025 10:53:57 +0000
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?What=E2=80=99s_new_for_employers_2025_to?=
=?UTF-8?Q?_2026=3F?=
Date: Mon, 17 Feb 2025 10:53:57 -0000
Message-ID: <010b0195138b15c1-8c1bf9d4-b5b1-4f6b-830f-3b34614d7e6a-000000@eu-west-2.amazonses.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
boundary="----=_NextPart_000_06D6_01DB82D6.050AAEC0"
X-Mailer: Microsoft Outlook 16.0
List-Unsubscribe: https://hmrc.imicampaign.uk/externalaccessweb/listunsubscribe?campaignkw=notrack&tid=cc-0_1739787320967540671&unsub_type=8&store=$(store)&operation=unsubscribe&remarks=list_unsubscribe&signature=694284D94BE21966CCC2CC4E8A67D174
X-SES-Outgoing: 2025.02.17-23.249.219.214
Thread-Index: AQFyLNV9chg6AV2mQpYp1A8DrWluug==
X-OlkEid: 00000000CC09373165EA424894A88D7C135300090700C3B68E10F77511CEB4CD00AA00BBB6E600000000000B0000F3CAA7D39DC9FE498D8F5D237175EB78000000002FBC0000BD57FE70E2DED246B5CC2DFD7023AB2A
This is a multipart message in MIME format.
------=_NextPart_000_06D6_01DB82D6.050AAEC0
Content-Type: text/plain;
charset="UTF-8"
Content-Transfer-Encoding: 8bit
<https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1739787320967540671>
<https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
View in browser
<https://content.webexcampaign.uk/assets/image/1659613276137/Advice_and_Support_01_16993698592171.png>
<https://content.webexcampaign.uk/assets/image/1659613276137/Advice_and_Support_01_16993698592171.png>
Dear customer,
Get the latest information about the changes affecting the way you deal with
employee and payroll matters, by joining our live webinar.
Employers – what’s new for 2025 to 2026
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431544288&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
Register for this webinar to find out about what’s new for employers, during
which we’ll be covering:
• Class 1 National Insurance contributions – rates and thresholds
• expenses and benefits for employees – fuel benefits charges for company
cars, vans and fuel
• National Living and National Minimum Wage rates
• Statutory Payments – the new rates and information on the Statutory
Neonatal Care Pay
• student loans
You’ll have the opportunity to ask questions throughout using the on-screen
text box.
Yours faithfully
HM Revenue and Customs
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431544289&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431544289&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554296&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554296&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554290&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554290&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554293&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554293&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
HMRC’s help and support email service
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554297&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
Manage help and support emails in our email portal.
<http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-0_1739787320967540671&unsub_type=1&store=email&signature=694284D94BE21966CCC2CC4E8A67D174>
Unsubscribe from all help and support emails.
HMRC app – you can
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554294&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
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=17395431554291&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
HMRC Privacy Notice |
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554295&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
Contact HMRC |
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17395431554292&tid=cc-0_1739787320967540671&signature=694284D94BE21966CCC2CC4E8A67D174>
Further support
<https://cdn.imicampaign.io/images/spacer.gif>
------=_NextPart_000_06D6_01DB82D6.050AAEC0
Content-Type: text/html;
boundary="----=_Part_1302154_1651995250.1739789637100";
charset="UTF-8"
Content-Transfer-Encoding: quoted-printable
<!doctype html><html 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-0_1739787320967540671" 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 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 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: 10px; =
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: 15px; =
font-family: arial, helvetica, sans-serif;"><a =
href=3D"https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignk=
w=3Dnotrack&tid=3Dcc-0_1739787320967540671&signature=3D694284D94BE21966CC=
C2CC4E8A67D174" 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;">
<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>
<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 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/1659613276137/Advice=
_and_Support_01_16993698592171.png" alt=3D"Advice and Support with =
decorative image" 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: 12px; line-height: 20px; =
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: 0px; font-size: 0px; 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: 12px; =
line-height: 20px;" =
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]-->
</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: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" 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;">
<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>Get the latest information about the changes =
affecting the way you deal with employee and payroll matters, by joining =
our live webinar.<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;">Employers =E2=80=93 what=E2=80=99s new for 2025 to 2026</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);"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17395431544288&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register for this webinar to find out about =
what=E2=80=99s new for employers</span></a>, during which we=E2=80=99ll =
be covering:</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;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Class 1 National Insurance contributions =E2=80=93 rates and =
thresholds</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;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;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">expenses and benefits for employees =E2=80=93 fuel benefits =
charges for company cars, vans and fuel</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;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;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">National Living and National Minimum Wage rates</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;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;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Statutory Payments =E2=80=93 the new rates and information on the =
Statutory Neonatal Care Pay</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;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;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">student loans<br></span>
</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>You=E2=80=99ll have the opportunity to ask questions =
throughout using the on-screen text box.<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>
<!-- 1 Column Flexi ends -->
<!-- Spacer starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" 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;">
<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">
<!--[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: 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"460" =
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"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17395431544289&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2=
_cut_16988454600130.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"34" height=3D"40" alt=3D"GOV.UK website" =
border=3D"0" id=3D"s9j3hbzskrq" 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=3D17395431544289&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2=
_cut_16988454600130.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17395431554296&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><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"38" height=3D"40" alt=3D"YouTube" =
border=3D"0" id=3D"8gkv1o3ypph" 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=3D17395431554296&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><img width=3D"40" =
height=3D"40" 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"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17395431554290&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrcco=
mmunityforums_16978005155602.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"178" height=3D"40" alt=3D"HMRC Community =
Forums" border=3D"0" id=3D"kkfbzcbdq0c" 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=3D17395431554290&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><img width=3D"178" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrcco=
mmunityforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17395431554293&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><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"30" height=3D"40" alt=3D"X" border=3D"0" =
id=3D"s5bvoyb01jn" 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=3D17395431554293&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174"><img width=3D"40" =
height=3D"40" 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: 10px; font-size: 10px =
!important;mso-line-height-rule:exactly;" 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;">
<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;">
<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=3D17395431554297&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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_1739787320967540671&unsub_type=3D1&store=3De=
mail&signature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554294&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554291&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554295&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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=3D17395431554292&tid=3Dcc-0_1739787320967540671&sign=
ature=3D694284D94BE21966CCC2CC4E8A67D174" 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>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- end of main content -->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
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_06D6_01DB82D6.050AAEC0--