HEX

File: D:/hMailServer/Data/sarahharvey.com/bob/72/{72FCF451-1FD3-4F4A-B11A-93B296DF65C5}.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: Employer Bulletin: important information for employers
Date: Wed, 14 Aug 2024 12:11:15 +0100
Message-ID: <010b01915095bbc7-371dc1ec-bfd3-4ab1-bb71-0f1bb8e3b9c3-000000@eu-west-2.amazonses.com>
MIME-Version: 1.0
Content-Type: multipart/alternative;
	boundary="----=_NextPart_000_0324_01DAEE78.2959AD00"
Thread-Index: AQLdXoGJyrEwWVNQtw/yV3/m7qUedQ==

This is a multipart message in MIME format.

------=_NextPart_000_0324_01DAEE78.2959AD00
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit

  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1723633870263745881>




View in browser 
<https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>





  <https://content.webexcampaign.uk/assets/image/1659613276137/10706_Employer_Bulletin_Email_Header_17007385563149.png>
  <https://content.webexcampaign.uk/assets/image/1659613276137/10706_Employer_Bulletin_Email_Header_17007385563149.png>





Dear customer,

The August edition of the 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244269&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
Employer Bulletin brings you all the latest HMRC updates and guidance to 
support employers, payroll professionals and agents.

Included in this edition are important updates on:


• 	the electronic payment deadline falling on a weekend
• 	P11D and P11D(b) for tax year 2023 to 2024
• 	supporting employees with changes to the High Income Child Benefit Charge
• 	pensions for seasonal temporary staff
• 	getting your new employees on the right pay


HMRC will continue to send you email alerts unless you choose to 
unsubscribe.

Your next Employer Bulletin is in October‌‌‌ 2024 and we will send you an 
email to let you know when it is live.

Yours faithfully
HM Revenue and Customs











 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244268&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244268&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244276&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244276&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244270&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244270&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
	 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244273&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244273&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB>




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

HMRC app
You can download the HMRC app on your mobile to get information about your 
tax, income, tax codes, National Insurance and any benefits paid by HMRC. 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244274&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
Find out what the app can do and how to download it on GOV‌‌‌.UK.

HMRC’s help and support email service
To make changes to your topic subscriptions or to unsubscribe please go to 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244277&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
our email portal or click on the link below. Please note, by unsubscribing 
from this service you may continue to receive emails from other HMRC 
services.


 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244271&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
HMRC Privacy Notice  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244275&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
Contact HMRC  | 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17236308244272&tid=cc-0_1723633870263745881&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
Further support  | 
<http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-0_1723633870263745881&unsub_type=1&store=email&signature=A9E574FCF7DCFE88A41B8AFCF91527CB> 
Unsubscribe

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


------=_NextPart_000_0324_01DAEE78.2959AD00
Content-Type: text/html;
	boundary="----=_Part_224626_1332055168.1723633875959";
	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_1723633870263745881" 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"font-size: 15px; font-family: arial, helvetica, =
sans-serif; color: rgb(0, 0, 0);"><a =
href=3D"https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignk=
w=3Dnotrack&tid=3Dcc-0_1723633870263745881&signature=3DA9E574FCF7DCFE88A4=
1B8AFCF91527CB" style=3D"text-decoration: none; color: rgb(0, 0, =
0);">View in browser</a><strong>=C2=A0</strong></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/1659613276137/10706_=
Employer_Bulletin_Email_Header_17007385563149.png" alt=3D"" border=3D"0" =
width=3D"600.0" height=3D"157" style=3D"display: block; border: none; =
text-decoration: none; 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;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/10706_=
Employer_Bulletin_Email_Header_17007385563149.png" alt=3D"">
</div>
<!--<![endif]-->

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

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 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>The August edition of the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17236308244269&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Employer Bulletin</span></a> brings you all the =
latest HMRC updates and guidance to support employers, payroll =
professionals and agents.=C2=A0<br><br>Included in this edition are =
important updates on:<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;">the electronic payment deadline falling on a weekend</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;">P11D and P11D(b) for tax year 2023 to 2024</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;">supporting employees with changes to the High Income Child =
Benefit Charge</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;">pensions for seasonal temporary staff</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;">getting your new employees on the right pay</span><span =
style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><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>HMRC will continue to send you email alerts unless you choose =
to unsubscribe.<br><br>Your next Employer Bulletin is in =
October<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2024 and we will send =
you an email to let you know when it is live. =C2=A0=C2=A0<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: 20px; font-size: 20px =
!important;mso-line-height-rule:exactly;" height=3D"20">
<!--[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=3D17236308244268&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244268&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244276&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244276&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244270&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244270&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244273&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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=3D17236308244273&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><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; =
padding-top: 10px; padding-bottom: 6px;">
 <span style=3D"font-size: 18px; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span =
style=3D"font-size: 16px;">For more information, please search 'avoid =
and report internet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span =
style=3D"font-size: 18px; color: #000000;"><strong>HMRC =
app</strong></span><br>You can download the HMRC app on your mobile to =
get information about your tax, income, tax codes, National Insurance =
and any benefits paid by HMRC. <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17236308244274&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline;">Find =
out</span></a><span style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what =
the app can do and how to download it on =
GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span =
style=3D"font-size: 18px;"><strong>HMRC=E2=80=99s help and support email =
service</strong></span><br><span style=3D"font-size: 16px;"><span =
style=3D"color: rgb(0, 0, 0);">To make changes to your topic =
subscriptions or to unsubscribe please go to <a style=3D"color: rgb(0, =
0, 0); text-decoration: none;" =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17236308244277&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB"><span =
style=3D"text-decoration: underline;">our email portal</span></a> or =
click on th</span>e link below.=C2=A0Please note, by unsubscribing from =
this service you may continue to receive emails from other HMRC =
services.</span></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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17236308244271&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC =
Privacy Notice</span></a> =C2=A0| =C2=A0<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17236308244275&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17236308244272&tid=3Dcc-0_1723633870263745881&sign=
ature=3DA9E574FCF7DCFE88A41B8AFCF91527CB" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support</span></a> =C2=A0| =C2=A0<a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1723633870263745881&unsub_type=3D1&store=3De=
mail&signature=3DA9E574FCF7DCFE88A41B8AFCF91527CB" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Unsubscribe=EF=BB=BF</span></a></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_0324_01DAEE78.2959AD00--