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From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Autumn Budget
Date: Wed, 30 Oct 2024 18:40:13 -0000
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Dear customer,
Today the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her
Autumn Budget speech and set out the government’s plans to restore economic
stability and fix the foundations of essential public services.
Measures announced today include a number of changes that employers should
know, and may need to take action on.
Secondary Class 1 National Insurance Contributions (employer NICs)
The rate of employer NICs will increase from 13.8% to 15% from 6 April
2025. The Secondary Threshold is the point at which employers become liable
to pay NICs on employees’ earnings, and is currently set at £9,100 a year.
The government will reduce the Secondary Threshold to £5,000 a year from
6 April 2025 until 6 April 2028, and then increase it by Consumer
Price Inflation thereafter. The Employment Allowance currently allows
businesses with employer NICs bills of £100,000 or less in the previous tax
year to deduct £5,000 from their employer NICs bill. The government will
increase the Employment Allowance from £5,000 to £10,500, and remove the
£100,000 threshold for eligibility, expanding this to all eligible employers
with employer NICs bills from 6 April 2025.
Benefits in kind
The use of payroll software to report and pay tax on benefits in kind will
become mandatory, in phases, from April 2026, applying to Income Tax and
Class 1A NICs. Further detail is set out in a
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17303109556750&tid=cc-0_1730313606480294131&signature=AB0C7339DB3B5CD93A1CDB0614490610>
technical note.
Veterans’ relief
The government is extending the employer NICs relief for employers hiring
qualifying veterans for a further year from 6 April 2025 until 5
April 2026. This means that businesses will continue to pay no employer
NICs up to annual earnings of the Veterans Upper Secondary Threshold of
£50,270 for the first year of a veteran’s employment in a civilian role.
Ownership Trusts and Employee Benefit Trusts
A package of reforms is being introduced to the taxation of Employee
Ownership Trusts and Employee Benefit Trusts to prevent opportunities for
abuse, ensuring that the regimes remain focused on encouraging employee
ownership and rewarding employees. The changes will take effect from 30
October 2024. Further detail is set out in
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17303109556744&tid=cc-0_1730313606480294131&signature=AB0C7339DB3B5CD93A1CDB0614490610>
this policy paper.
Umbrella Companies
To tackle the significant levels of tax avoidance and fraud in the umbrella
company market, the government will make recruitment agencies responsible
for accounting for PAYE payments made to workers that are supplied via
umbrella companies. Where there is no agency, this responsibility will fall
to the end client business. This will take effect from 6 April 2026.
Further detail is set out in this
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17303109566752&tid=cc-0_1730313606480294131&signature=AB0C7339DB3B5CD93A1CDB0614490610>
paper policy
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17303109566752&tid=cc-0_1730313606480294131&signature=AB0C7339DB3B5CD93A1CDB0614490610>
.
Vehicles
Following a Court of Appeal judgement, the government will treat double cab
pick-up vehicles (DCPUs) with a payload of one tonne or more as cars for
certain tax purposes. From 1 April 2025 for Corporation Tax, and 6
April 2025 for income tax, DCPUs will be treated as cars for the purposes
of capital allowances, benefits in kind, and some deductions from business
profits. The existing capital allowances treatment will apply to those who
purchase DCPUs before April 2025. Transitional benefit in kind
arrangements will apply for employers that have purchased, leased, or
ordered a DCPU before 6 April 2025. They will be able to use the previous
treatment, until the earlier of disposal, lease expiry, or 5 April
2029. Amended guidance clarifies this change of approach and how it is to be
implemented, including transitional arrangements, for capital allowances (
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CA23510 and
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CA23511), benefits in kind (
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EIM23150 and
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EIM23151) and business profits (
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BIM47730 and
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BIM70035).
The government will also publish draft legislation relating to loopholes in
car ownership arrangements, through which an employer or a third party sells
a car to an employee, often via a loan with no repayment terms and
negligible interest, then buys it back after a short period. This
arrangement means those benefiting don’t pay company car tax which other
employees pay, and so this measure will seek to level the playing field. The
changes will take effect from 6 April 2026. HMRC will collaborate with
stakeholders on draft legislation to ensure that legitimate schemes are not
impacted ahead of the new rules being introduced in April 2026.
Company Car Tax (CCT) rates will increase by 2 percentage points (ppt) for
zero-emission vehicles (ZEVs) and by 1ppt for all other vehicles for the
2028 to 2029 tax year up to a maximum appropriate percentage of 38%. CCT
rates will increase by a further 2ppt for ZEVs and 1ppt for all other
vehicles for 2029 to 2030 up to a maximum appropriate percentage of 39%. The
rates for vehicles which produce 1-50g CO2 per kilometre, which are also
capable of operating for 2028 to 2029 to 2029 to 2030, will be removed.
Changes should be automatically reflected in tax codes for tax year
beginning 6 April 2028.
Heavy goods vehicle (HGV) Vehicle Excise Duty rates will be uprated in line
with the Retail Price Index (RPI) for 2025 to 2026 from 1 April 2025.
The HGV Levy will also be uprated in line with RPI for 2025 to 2026 from
1 April 2025.
Further information
Information on all the Budget measures announced today, including the annual
uprating of duties and rates, can be found in the
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17303109556741&tid=cc-0_1730313606480294131&signature=AB0C7339DB3B5CD93A1CDB0614490610>
Autumn Budget 2024 page on GOV.UK.
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17303109556745&tid=cc-0_1730313606480294131&signature=AB0C7339DB3B5CD93A1CDB0614490610>
Tax-related documents, which include Tax Information and Impact Notes,
consultations and calls for evidence can be found on GOV.UK. An
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overview of all the tax legislation and rates announced today has also been
published.
Yours faithfully
HM Revenue and Customs
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HMRC’s help and support email service
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Manage help and support emails in our email portal.
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Unsubscribe from all help and support emails.
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download the HMRC app on your mobile to get information about your tax,
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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
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<img =
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class=3D"devicewidthinner">
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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">
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<tr>
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<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>Today the Chancellor of the Exchequer, the Rt =
Hon Rachel Reeves MP, made her Autumn Budget speech and set out the =
government=E2=80=99s plans to restore economic stability and fix the =
foundations of essential public services.<br><br>Measures announced =
today include a number of changes that employers should know, and may =
need to take action 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-bottom: 0px; padding-top: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Secondary Class 1 National Insurance Contributions (employer =
NICs) =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-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">The rate =
of employer NICs will increase from 13.8% to 15% from =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025. The Secondary =
Threshold is the point at which employers become liable to pay NICs on =
employees=E2=80=99 earnings, and is currently set at =C2=A39,100 a year. =
The government will reduce the Secondary Threshold to =C2=A35,000 a year =
from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2025 until =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2028, and then increase it =
by Consumer Price Inflation thereafter. The Employment Allowance =
currently allows businesses with employer NICs bills of =C2=A3100,000 or =
less in the previous tax year to deduct =C2=A35,000 from their employer =
NICs bill. The government will increase the Employment Allowance from =
=C2=A35,000 to =C2=A310,500, and remove the =C2=A3100,000 threshold for =
eligibility, expanding this to all eligible employers with employer NICs =
bills from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April =
2025.</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Benefits in kind=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">The use of =
payroll software to report and pay tax on benefits in kind will become =
mandatory, in phases, from April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
2026, applying to Income Tax and Class 1A NICs. Further detail is set =
out in a <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109556750&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">technical note</span></a>.</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Veterans=E2=80=99 relief=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">The =
government is extending the employer NICs relief for employers hiring =
qualifying veterans for a further year from =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 until =
5<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026. This means that =
businesses will continue to pay no employer NICs up to annual earnings =
of the Veterans Upper Secondary Threshold of =C2=A350,270 for the first =
year of a veteran=E2=80=99s employment in a civilian =
role.</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Ownership Trusts and Employee Benefit Trusts=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">A package of reforms is being introduced to the taxation of =
Employee Ownership Trusts and Employee Benefit Trusts to prevent =
opportunities for abuse, ensuring that the regimes remain focused on =
encouraging employee ownership and rewarding employees. The changes will =
take effect from 30 October<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
2024. Further detail is set out in <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109556744&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">this policy paper</span></a>.<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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Umbrella Companies =C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">To tackle the significant levels of tax avoidance and fraud in =
the umbrella company market, the government will make recruitment =
agencies responsible for accounting for PAYE payments made to workers =
that are supplied via umbrella companies. Where there is no agency, this =
responsibility will fall to the end client business. This will take =
effect from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026. Further detail is =
set out in this <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566752&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">paper policy</span></a><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566752&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"></a>.<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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Vehicles=C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Following a Court of Appeal judgement, the government will treat =
double cab pick-up vehicles (DCPUs) with a payload of one tonne or more =
as cars for certain tax purposes. From =
1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 for Corporation Tax, =
and 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 for income tax, DCPUs =
will be treated as cars for the purposes of capital allowances, benefits =
in kind, and some deductions from business profits. The existing capital =
allowances treatment will apply to those who purchase DCPUs before =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025. Transitional benefit =
in kind arrangements will apply for employers that have purchased, =
leased, or ordered a DCPU before =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2025. They will be able =
to use the previous treatment, until the earlier of disposal, lease =
expiry, or 5<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2029. Amended guidance =
clarifies this change of approach and how it is to be implemented, =
including transitional arrangements, for capital allowances (<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566756&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">CA23510</span></a> and <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566757&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">CA23511</span></a>), benefits in kind (<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566758&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">EIM23150</span></a> and <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566760&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">EIM23151=EF=BB=BF</span></a>) and business =
profits (<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109566755&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">BIM47730</span></a> and <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109556747&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">BIM70035</span></a>).<br><br>The government will =
also publish draft legislation relating to loopholes in car ownership =
arrangements, through which an employer or a third party sells a car to =
an employee, often via a loan with no repayment terms and negligible =
interest, then buys it back after a short period. This arrangement means =
those benefiting don=E2=80=99t pay company car tax which other employees =
pay, and so this measure will seek to level the playing field. The =
changes will take effect from 6 =
A<span>=E2=80=8C=E2=80=8Cp</span>ril<span>=E2=80=8C=E2=80=8C=E2=80=8C</sp=
an> 2026. HMRC will collaborate with stakeholders on draft legislation =
to ensure that legitimate schemes are not impacted ahead of the new =
rules being introduced in April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
2026.<br><br>Company Car Tax (CCT) rates will increase by 2 percentage =
points (ppt) for zero-emission vehicles (ZEVs) and by 1ppt for all other =
vehicles for the 2028 to 2029 tax year up to a maximum appropriate =
percentage of 38%. CCT rates will increase by a further 2ppt for ZEVs =
and 1ppt for all other vehicles for 2029 to 2030 up to a maximum =
appropriate percentage of 39%. The rates for vehicles which produce =
1-50g CO2 per kilometre, which are also capable of operating for 2028 to =
2029 to 2029 to 2030, will be removed. Changes should be automatically =
reflected in tax codes for tax year beginning =
6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2028.<br><br>Heavy goods =
vehicle (HGV) Vehicle Excise Duty rates will be uprated in line with the =
Retail Price Index (RPI) for 2025 to 2026 from =
1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> =
April<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025. The HGV Levy will =
also be uprated in line with RPI for 2025 to 2026 from =
1<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 2025.<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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Further information =C2=A0</span>
</h2>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">Information on all the Budget measures announced today, including =
the annual uprating of duties and rates, can be found in the <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109556741&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Autumn Budget 2024</span></a> page on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.=C2=A0<br><br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109556745&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Tax-related documents</span></a>, which include =
Tax Information and Impact Notes, consultations and calls for evidence =
can be found on =
GOV=E2=80=8C=E2=80=8C=E2=80=8C<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK=
. An <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17303109556742&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">overview of all the tax legislation and =
rates</span></a> announced today has also been published.<br><br>Yours =
faithfully<br>HM Revenue and Customs<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
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</table>
</td>
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<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
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<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
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<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>
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<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;">
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<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
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<table width=3D"100%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" style=3D"min-height: auto; margin: 0 =
auto;">
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<table width=3D"100%">
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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=3D17303109556743&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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=3D17303109556743&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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>
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<td class=3D"spacetd" width=3D"60">
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<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=3D17303109566761&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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=3D17303109566761&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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>
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</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=3D17303109556746&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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>
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<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=3D17303109556746&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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>
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<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=3D17303109556748&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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=3D17303109556748&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610"><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>
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</td>
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</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">
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(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=3D17303109566751&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" 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_1730313606480294131&unsub_type=3D1&store=3De=
mail&signature=3DAB0C7339DB3B5CD93A1CDB0614490610" 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=3D17303109556749&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" 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=3D17303109566753&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" 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=3D17303109566759&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" 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=3D17303109566754&tid=3Dcc-0_1730313606480294131&sign=
ature=3DAB0C7339DB3B5CD93A1CDB0614490610" 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>
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</tbody>
</table>
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