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File: D:/hMailServer/Data/sarahharvey.com/bob/5D/{5D981BA2-34CA-46C4-B80A-48EBAF7498A5}.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: National Minimum Wage rates increase from 1 April 2026
Date: Wed, 8 Apr 2026 12:25:15 +0100
Message-ID: <010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6be7717c6ab2-000000@eu-west-2.amazonses.com>
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1775647514437372221>




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Dear customer,

The National Minimum Wage (NMW) and National Living Wage (NLW) rates 
increased on 1 April 2026. We have outlined the key steps you need to take 
and where to find support.

You can find 
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17756365880439%26tid=cc-0_1775647514437372221%26signature=3D1B0D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6be7717c6ab2-000000/1BW5kdw6VhwoUvnEVIGp25QKdgo=257> 
more information on the new minimum hourly pay rates for workers and 
apprentices on GOV‌‌‌‌‌.‌‌UK.



Apprentices

Apprentices are entitled to the apprentice rate if they are either:


• 	aged under 19
• 	aged 19 or over and in the first year of their apprenticeship


What you need to do now:


• 	check the new rates and identify which members of staff could be affected

• 	review any deductions, salary sacrifice schemes or unpaid working time, 
as these can affect whether you are meeting your NMW obligations as an 
employer, mistakes are common and often unintentional



Guidance and support

Calculating NMW correctly involves more than simply applying the right 
hourly rate. Visit GOV‌‌‌.‌‌‌UK and search ' 
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17756365880440%26tid=cc-0_1775647514437372221%26signature=3D1B0D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6be7717c6ab2-000000/v9ARBf5857aHL5Pn8B5B9jap1vE=257> 
calculating the minimum wage'.

HMRC has a catalogue of free recorded webinars available, which you can 
watch at any time to help you avoid mistakes. They include information on 
topics such as 'salary sacrifice', 'working time', 'helping employers get 
things right', and 'common mistakes and how to spot them'. You can find 
these webinars on 
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17756365890443%26tid=cc-0_1775647514437372221%26signature=3D1B0D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6be7717c6ab2-000000/ZxXPD9RZT1EjhaSpddVY-b7jQ18=257> 
GoToStage.com.

To note that from April‌‌‌ 2027, HMRC’s National Minimum Wage team is due to 
transfer to the newly established Fair Work Agency (FWA). The FWA is a key 
part of the government’s Make Work Pay plan which aims to tackle low pay, 
poor working conditions and poor job security.

Until April‌‌‌ 2027, HMRC will continue to be responsible for all NMW 
enforcement and compliance work, operating under contract to the FWA. During 
this transition period, you should continue to engage with NMW in the same 
way that you do now.

Yours faithfully
HM Revenue and Customs











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HMRC app – you can 
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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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Contact HMRC  | 
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<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">The National Minimum =
Wage (NMW) and National Living Wage (NLW) rates increased on 1 April =
2026. We have outlined the key steps you need to take and where to find =
support.<br role=3D"presentation"><br role=3D"presentation">You can =
find=C2=A0<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365880439%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/1BW5kdw6VhwoUvnEVIGp25QKdgo=3D257" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">more information on the new minimum =
hourly pay rates for workers and apprentices</span></a> on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>=E2=80=8C</span><span>=E2=
=80=8C</span>.<span>=E2=80=8C</span><span>=E2=80=8C</span>UK.<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;">Apprentices</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;">Apprentices are entitled to the apprentice rate if they are =
either:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; 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; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
aged under 19
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; 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; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
aged 19 or over and in the first year of their apprenticeship<br =
role=3D"presentation">
</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;"><span style=3D"color: rgb(0, 0, 0); text-align: left;"><br =
role=3D"presentation">What you need to do now:</span><br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; 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; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
check the new rates and identify which members of staff could be =
affected<br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; 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; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
review any deductions, salary sacrifice schemes or unpaid working time, =
as these can affect whether you are meeting your NMW obligations as an =
employer, mistakes are common and often unintentional<br =
role=3D"presentation">
</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;">Guidance and support</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;">Calculating NMW correctly involves more than simply applying the =
right hourly rate. Visit =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.<span>=E2=80=8C=E2=80=8C=E2=80=
=8C</span>UK and search '<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365880440%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/v9ARBf5857aHL5Pn8B5B9jap1vE=3D257" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">calculating the minimum =
wage</span></a>'.<br role=3D"presentation"><br =
role=3D"presentation">HMRC has a catalogue of free recorded webinars =
available, which you can watch at any time to help you avoid mistakes. =
They include information on topics such as 'salary sacrifice', 'working =
time', 'helping employers get things right', and 'common mistakes and =
how to spot them'. You can find these webinars on <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890443%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/ZxXPD9RZT1EjhaSpddVY-b7jQ18=3D257" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">GoToStage.com</span></a>.<br =
role=3D"presentation"><br role=3D"presentation">To note that from =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>=C2=A0</span>2027, =
HMRC=E2=80=99s National Minimum Wage team is due to transfer to the =
newly established Fair Work Agency (FWA). The FWA is a key part of the =
government=E2=80=99s Make Work Pay plan which aims to tackle low pay, =
poor working conditions and poor job security.<br =
role=3D"presentation"><br role=3D"presentation">Until =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>=C2=A0</span>2027, =
HMRC will continue to be responsible for all NMW enforcement and =
compliance work, operating under contract to the FWA. During this =
transition period, you should continue to engage with NMW in the same =
way that you do now.<br role=3D"presentation"><br =
role=3D"presentation"></span>Yours faithfully<br =
role=3D"presentation">HM Revenue and Customs<br =
role=3D"presentation"></span>
</td>
</tr>
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</td>
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</td>
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<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
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=C2=A0
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<!--[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 role=3D"presentation" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365880438%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/71Qvyw3brcHPqjKjMYKIUXnQSnc=3D257"><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"95q7b2p1v2o" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365880438%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/2/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/YiS8ahKofmSVx_xCu0CLm7OEZFI=3D257"><img width=3D"42" =
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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890447%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/AppRstoKc-fiFH_qk8IDl6zUaXQ=3D257"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTub=
e_cut_323_338_17411864834027.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"48" height=3D"50" alt=3D"YouTube" =
border=3D"0" id=3D"yks03xgjlxj" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890447%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/2/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
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height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTub=
e_cut_323_338_17411864834027.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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890444%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
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e7717c6ab2-000000/FYLaaynp8l094-izopDYCZYaees=3D257"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/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"5c20g3asp0r" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890444%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/2/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/WR3W5u5BCF2NPNNDarXmAV_ZuUE=3D257"><img width=3D"37" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/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;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); =
max-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;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
1rem;">HMRC=E2=80=99s help and support email service</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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890448%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/1gvz8UVwzeIEYJ2iM0cEP-cZaLE=3D257" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.imicam=
paign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrack%26=
tid=3Dcc-0_1775647514437372221%26unsub_type=3D1%26store=3Demail%26signatu=
re=3D3D1B0D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-49=
31-a9d3-6be7717c6ab2-000000/CUYXhMXPevZHE-kTZyhC2eywzzc=3D257" =
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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890445%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/gPNHwWKfZBdezhIVyviJnB6uZsQ=3D257" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365880441%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/RuGfHqeI6RJhvVJXSvSOr4OO7AA=3D257" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365890446%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/hGy3iUWoiLo4bTGgZAs3saakOoo=3D257" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17756365880442%26tid=3Dcc-0_1775647514437372221%26signature=3D3D1B0=
D4C7D11521A6C4776492E0939CD/1/010b019d6cd6e31f-ba5d977e-f130-4931-a9d3-6b=
e7717c6ab2-000000/vkMVprGrTeSKJEiF0H8JBkgooes=3D257" 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>



<img alt=3D"" =
src=3D"https://pp5ig393.r.eu-west-2.awstrack.me/I0/010b019d6cd6e31f-ba5d9=
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