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From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: VAT accounting scheme options and your VAT return
Date: Wed, 29 Jul 2026 14:31:05 +0100
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Dear customer,
Looking to improve your understanding of VAT returns or explore the
different accounting schemes available? Our online support can help you find
the information you need, helping you every step of the way.
Take advantage of our live webinars during which you can ask questions by
using the on-screen text box:
VAT – using the Flat Rate Scheme
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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 it
• 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
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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
VAT accounting schemes
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For an overview of the VAT accounting schemes, register for this webinar,
during which we’ll cover:
• the Cash Accounting Scheme
• the Flat Rate Scheme
• the Annual Accounting Scheme
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.
You can also explore various playlists for tailored content on HMRC’s
YouTube channel, such as '
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17853232681223%26tid=cc-1_1785330292138252431%26signature=44ABB7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f19921e3f2f0-000000/5_6oi-C20cJUJU4Fc4hiJ4ds4oA=258>
Registering for and paying VAT'.
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<td>
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cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
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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">Looking to improve your =
understanding of VAT returns or explore the different accounting schemes =
available? Our online support can help you find the information you =
need, helping you every step of the way.<br role=3D"presentation"><br =
role=3D"presentation">Take advantage of our live webinars during which =
you can ask questions 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; padding-bottom: 0px; padding-top: 0px;">
<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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681225%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/lNf3KdS9JaT7ohAq-Pk8vFwp1AM=3D258" style=3D"color: =
#000000; 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; =
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rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
what the Flat Rate Scheme is and how you can use it<br =
role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
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1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
when you can reclaim VAT for capital expenditure<br =
role=3D"presentation">
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</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
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rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
what to do if you have more than one business<br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
how to fill in your VAT return=C2=A0<br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
record keeping<br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">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;"><span style=3D"color: rgb(0, 0, 0); text-align: left;">Why not <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232691231%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/Kdjz1q1cSDBp2sdnRen5ZIS581k=3D258" style=3D"color: =
#000000; 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:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
what VAT is and charging VAT
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
standard VAT accounting
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
paying your VAT bill
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
what to do if you make a mistake
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
cancelling your VAT registration<br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;">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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681226%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/jq7p-yI7WYYrDHlzP0L8bGS_RQ4=3D258" style=3D"color: =
#000000; 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 cover:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: =
0px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the Cash Accounting Scheme
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the Flat Rate Scheme
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: =
1.25rem;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; =
color: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: =
rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
the Annual Accounting Scheme<br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-bottom: 0px; padding-top: 0px;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: =
left;"><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">You can also explore various playlists for =
tailored content on HMRC=E2=80=99s YouTube channel, such as '<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681223%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/5_6oi-C20cJUJU4Fc4hiJ4ds4oA=3D258" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">Registering for and paying =
VAT</span></a>'.<br role=3D"presentation"><br =
role=3D"presentation">Don=E2=80=99t miss out. Subscribe to <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232691235%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/QdwX9FxQz913-eZHaK__Hk9e_DM=3D258" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube =
channel</span></a> and you=E2=80=99ll be the first to know about our new =
videos.<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;">Sign up for future user research to improve the Digital Assistant =
and webchat journeys</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;">Would you be interested in helping improve how HMRC communicates =
with you online? HMRC is inviting business owners (including general =
partnership and limited liability partnerships) and company directors =
(including private limited companies or a public limited companies) to =
take part in upcoming user research sessions. <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232691229%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/-2bTeiBTsqlV4SOeiUh0N110bX8=3D258" style=3D"color: =
#000000; text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">Please register your =
interest</span></a> to take part.<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;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[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;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[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 role=3D"presentation" style=3D"text-align:center;" width=3D"247" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681224%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/8PrAOdMA0MD-oRwPBJbq6QP272c=3D258"><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"1otlt5vliax" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681224%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/2/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/2j5Rc8mWUy7fQ7BT2vfdu-dAunw=3D258"><img width=3D"42" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_33=
9_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232691235%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/2/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/mQ1DOEwhllGIWvKudnMPEwYVDwA=3D258"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTub=
e_cut_323_338_17411864834027.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"48" height=3D"50" alt=3D"YouTube" =
border=3D"0" id=3D"r41irv3i0q" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232691235%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/3/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/l5JHcF5PXdmHnKLi4tOLZGGjRZc=3D258"><img width=3D"48" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTub=
e_cut_323_338_17411864834027.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->
</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681227%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/mr2RPfGd9g9fxvAWVSI450tWwXY=3D258"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/X_cut_=
16988450460127.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"37" height=3D"50" alt=3D"X" border=3D"0" =
id=3D"9wkyqgdjdnt" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681227%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/2/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/Moe5hvRI7cJc0EBZVjcbrR7jRaE=3D258"><img width=3D"37" =
height=3D"50" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/X_cut_=
16988450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 0.625rem; font-size: 10px =
!important;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->
<!--[if gte mso 15]>=C2=A0<![endif]-->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- 1 Column Flexi starts -->
<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" =
role=3D"freestyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" =
width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: =
1rem;">HMRC=E2=80=99s help and support email service</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: =
0.75rem; color: rgb(198, 198, 198); text-align: left; line-height: =
1.25rem; padding-top: 10px; padding-bottom: 6px;">
<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232691230%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/KrVZwML_HYX9vBAJp4JHMfJzYn8=3D258" 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 =
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style=3D"color: #0000ff; text-decoration: none;"><span =
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style=3D"font-size: 1rem;">Unsubscribe from all help and support =
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0);">.</span><br role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC =
app</strong> =E2=80=93 you can <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17853232681228%26tid=3Dcc-1_1785330292138252431%26signature=3D44ABB=
7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/l_ZzUF-brCut6wjMk8Rk8BWJR9s=3D258" 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">
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<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
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9921e3f2f0-000000/Q9iNU4ZBcB40xmjVelX3Yw2Q6k4=3D258" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
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7CACE7922ADEE89DEFC26C61AFF/1/010b019fae1257bc-61021675-02f1-47a2-8165-f1=
9921e3f2f0-000000/U2e-F7l_655dWRg9WTCEJWtlDSo=3D258" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span =
style=3D"color: rgb(0, 0, 255);"><a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
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9921e3f2f0-000000/862021enGxV69_2jAacbMWZ2TA8=3D258" 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 =
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