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Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Your guide to VAT basics and accounting schemes
Date: Mon, 15 Sep 2025 11:10:52 +0100
Message-ID: <010b01994cdb1df2-c6c12504-862c-49e9-8a55-c0d717aac29f-000000@eu-west-2.amazonses.com>
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-0_1757931051454831251>




 <https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=notrack&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
View in browser





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Dear customer,

Confused about your VAT return or unsure which accounting scheme suits your 
business? We can help to make VAT easier to understand with our live 
webinars and short 'how to' videos.

And, if you have a question, feel free to ask us during our live webinars by 
using the on-screen text box:



VAT accounting schemes

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17579290452014&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
For an overview of the VAT accounting schemes, register for this webinar, 
during which we’ll be covering the:


• 	Cash Accounting Scheme
• 	Flat Rate Scheme
• 	Annual Accounting Scheme



VAT – using the Flat Rate Scheme

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17579290442010&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
Register for our webinar about using the Flat Rate Scheme and find out 
about:


• 	what the Flat Rate Scheme is and how you can use the scheme
• 	when you can reclaim VAT for capital expenditure
• 	what to do if you have more than one business
• 	how to fill in your VAT return
• 	record keeping



VAT – the basics and the VAT return

Why not 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17579290442007&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
register for our webinar covering the VAT basics and your VAT return. We’ll 
be discussing:


• 	what VAT is and charging VAT
• 	standard VAT accounting
• 	paying your VAT bill
• 	what to do if you make a mistake
• 	cancelling your VAT registration


Please note that the webinars above won’t be covering other VAT accounting 
schemes, or how to deal with VAT when trading with other countries.

Finally, check out these short videos on our playlist ' 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17579290452016&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
Registering for and paying VAT' – available on HMRC’s YouTube channel.

Yours faithfully
HM Revenue and Customs











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HMRC’s help and support email service

 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17579290452017&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
Manage help and support emails in our email portal.

 <http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=notrack&tid=cc-0_1757931051454831251&unsub_type=1&store=email&signature=951D5228AFFE2CB83101AA98B8F0603C> 
Unsubscribe from all help and support emails.

HMRC app – you can 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17579290442012&tid=cc-0_1757931051454831251&signature=951D5228AFFE2CB83101AA98B8F0603C> 
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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HMRC Privacy Notice  | 
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Contact HMRC  | 
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Further support

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<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;" =
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>
<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 role=3D"presentation" 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/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"" border=3D"0" =
width=3D"600.0" height=3D"157" style=3D"display: block; border: none; =
text-decoration: none; color: rgb(0, 0, 0); font-family: arial; =
font-size: 0.75rem; line-height: 1.25rem; width: 100%; max-width: 100%;" =
class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images =
imgmobalign" style=3D"display: block; border: none; text-decoration: =
none; color: rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; =
line-height: 1.25rem;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</div>
<!--<![endif]-->

</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
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<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;" height=3D"15">
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<!-- 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;" =
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">Confused about your VAT =
return or unsure which accounting scheme suits your business? We can =
help to make VAT easier to understand with our live webinars and short =
'how to' videos.<br role=3D"presentation"><br role=3D"presentation">And, =
if you have a question, feel free to ask us during our live webinars by =
using the on-screen text box:<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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">VAT accounting schemes</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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290452014&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">For an overview of the VAT accounting schemes, =
register for this webinar</span></a>, during which we=E2=80=99ll be =
covering the:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; color: rgb(198, =
198, 198); 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; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Cash Accounting Scheme</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Flat Rate Scheme</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">Annual Accounting Scheme</span><span style=3D"font-size: 1rem; =
color: rgb(0, 0, 0); text-align: left;"><br =
role=3D"presentation"></span>
</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;">VAT =E2=80=93 using the Flat Rate Scheme</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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442010&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register for our webinar about using the Flat =
Rate Scheme</span></a> and find out about:</span><br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(198, 198, 198); 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; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what the Flat Rate Scheme is and how you can use the =
scheme</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">when you can reclaim VAT for capital expenditure</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what to do if you have more than one business</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">how to fill in your VAT return</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">record keeping<br role=3D"presentation"></span>
</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;">VAT =E2=80=93 the basics and the VAT return</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;">Why not <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442007&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">register for our webinar covering the VAT =
basics</span></a> and your VAT return. We=E2=80=99ll be discussing:<br =
role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(198, 198, 198); 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; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what VAT is and charging VAT</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">standard VAT accounting</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">paying your VAT bill</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">what to do if you make a mistake</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: =
left; 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; text-align: =
left; color: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">cancelling your VAT registration</span><span style=3D"font-size: =
1rem; color: rgb(0, 0, 0); text-align: left;"><br =
role=3D"presentation"></span>
</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;"><br role=3D"presentation">Please note that the webinars above =
won=E2=80=99t be covering other VAT accounting schemes, or how to deal =
with VAT when trading with other countries.<br role=3D"presentation"><br =
role=3D"presentation">Finally, check out these short videos on our =
playlist '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290452016&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Registering for and paying VAT</span></a>' =
=E2=80=93 available on HMRC=E2=80=99s YouTube channel.<br =
role=3D"presentation"><br role=3D"presentation">Yours faithfully<br =
role=3D"presentation">HM Revenue and Customs</span><br =
role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

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<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: 0.9375rem; font-size: 15px =
!important;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
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:separa=
te;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px =
!important;" 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: 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 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442006&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C"><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"6bi2zuxqyfn" 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: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442006&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290452015&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"48" height=3D"50" alt=3D"YouTube" =
border=3D"0" id=3D"7nilt8qwioq" 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: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290452015&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442011&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"37" height=3D"50" alt=3D"X" border=3D"0" =
id=3D"8jayfb7fcbb" 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: 0rem; font-size: 0rem; display: none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442011&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C"><img width=3D"50" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/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;" 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;" =
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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290452017&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" 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://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1757931051454831251&unsub_type=3D1&store=3De=
mail&signature=3D951D5228AFFE2CB83101AA98B8F0603C" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442012&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17579290442008&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" 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=3D17579290442013&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" 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=3D17579290442009&tid=3Dcc-0_1757931051454831251&sign=
ature=3D951D5228AFFE2CB83101AA98B8F0603C" 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 -->
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        </td>
  </tr>
  </tbody>
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</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 =
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