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From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Employee expenses working from home and on site
Date: Mon, 11 May 2026 11:14:01 +0100
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Dear customer,
From a 'thank you' gift or meal, to reimbursing phone, internet charges and
homeworking expenses, join our live webinars to find out how these costs are
treated for tax and National Insurance purposes.
During the live session, you’ll have the opportunity to ask questions using
the on-screen text box:
Expenses and benefits for your employees – trivial benefits
You can
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17784905487134%26tid=cc-1_1778494439585727991%26signature=53BC9C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-4033015642c3-000000/WCRRITNuL3nhHGAmOmkBLswGuO0=258>
register for our webinar about trivial benefits which looks at:
• what a trivial benefit is
• what conditions have to be met to be exempt from reporting to HMRC
• examples of trivial benefits scenarios
• what your responsibilities are
• record keeping requirements
Expenses and benefits for your employees – phones, internet and homeworking
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17784905497140%26tid=cc-1_1778494439585727991%26signature=53BC9C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-4033015642c3-000000/3IzeYx3LphrO0U-3XSE7nlzHdMQ=258>
For information about homeworking expenses, register for this webinar, which
provides an overview of the tax and National Insurance treatment where an
employer:
• provides a mobile phone
• reimburses the use of a personal mobile phone
• provides broadband in an employee’s home, or pays towards it
• provides homeworking expenses to its employees
Expenses and benefits for your employees – if your employees have more than
one workplace
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17784905487131%26tid=cc-1_1778494439585727991%26signature=53BC9C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-4033015642c3-000000/29Ifh_HZ4hntMdBp46_UPQw8-Cw=258>
If your employees travel between workplaces, register for our webinar,
during which we’ll be looking at:
• employee travel to different types of workplace
• geographical locations
• the 24-month rule
• the 40% test
For information about '
<https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=notrack%26linkid=17784905487135%26tid=cc-1_1778494439585727991%26signature=53BC9C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-4033015642c3-000000/uamAM__M21w0_hkQl-2Rk-6uJxk=258>
PAYE Settlement Agreements (PSAs)' choose from our playlist of short
videos – available on HMRC’s YouTube channel.
Don’t miss out. Subscribe to
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HMRC’s YouTube channel and you’ll be the first to know about our new videos
Yours faithfully
HM Revenue and Customs
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download the HMRC app on your mobile to get information about your tax,
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<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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role=3D"freestyle-td">
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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">From a 'thank you' gift =
or meal, to reimbursing phone, internet charges and homeworking =
expenses, join our live webinars to find out how these costs are treated =
for tax and National Insurance purposes.<br role=3D"presentation"><br =
role=3D"presentation">During the live session, you=E2=80=99ll have the =
opportunity to ask questions 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;">Expenses and benefits for your employees =E2=80=93 trivial =
benefits</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;">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=3D17784905487134%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/WCRRITNuL3nhHGAmOmkBLswGuO0=3D258" 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 =
trivial benefits</span></a> which looks at:</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">
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<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 a trivial benefit is
</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 conditions have to be met to be exempt from reporting to HMRC
</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;">
examples of trivial benefits scenarios
</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 your responsibilities are
</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 requirements<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;">Expenses and benefits for your employees =E2=80=93 phones, =
internet and homeworking</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=3D17784905497140%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/3IzeYx3LphrO0U-3XSE7nlzHdMQ=3D258" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">For information about homeworking =
expenses, register for this webinar</span></a>, which provides an =
overview of the tax and National Insurance treatment where an =
employer:</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;">
provides a mobile phone
</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;">
reimburses the use of a personal mobile phone
</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;">
provides broadband in an employee=E2=80=99s home, or pays towards it
</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;">
provides homeworking expenses to its employees<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;">Expenses and benefits for your employees =E2=80=93 if your =
employees have more than one workplace</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=3D17784905487131%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/29Ifh_HZ4hntMdBp46_UPQw8-Cw=3D258" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">If your employees travel between =
workplaces, register for our webinar</span></a>, during which =
we=E2=80=99ll be looking at:</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;">
employee travel to different types of workplace
</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;">
geographical locations
</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 24-month rule
</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 40% test<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">For information about '<a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17784905487135%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/uamAM__M21w0_hkQl-2Rk-6uJxk=3D258" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline; color: rgb(0, 0, 255);">PAYE Settlement Agreements =
(PSAs)</span></a>' choose from our playlist of short videos =E2=80=93 =
available on HMRC=E2=80=99s YouTube channel.<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=3D17784905487139%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/ovYaLZX4Ho5mVo5LHl-onVnOIgM=3D258" style=3D"color: =
rgb(0, 0, 0); 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"><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 -->
<!-- Spacer starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 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=3D17784905487130%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/Q5SwOEj8BMAN3YEr2gOhLt8VQS4=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"y5ix8ehdhy" 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=3D17784905487130%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/2/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/QN4D0NNW9qYlQNmQv7Gs-iwiHoI=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=3D17784905487139%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/2/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/1NFAywdsApJA_6iSb3wC6Ai7Mn4=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"3pdbgs4ny57" 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=3D17784905487139%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/3/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/GzWTb4WV1qMg5qVhUViG4jr0dPI=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=3D17784905487136%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/PSeoe6lXpzvXRgbqgy6IT2-fnAA=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"zwmf2y9dnl" 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=3D17784905487136%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/2/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/4WQaYZiegt1AiqSp_kUZsgCT_n0=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=3D17784905497141%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/IQ1zfv25NYXrmSGWa-AKUI3i1zg=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 =
href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.imicam=
paign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrack%26=
tid=3Dcc-1_1778494439585727991%26unsub_type=3D1%26store=3Demail%26signatu=
re=3D53BC9C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47=
de-a36a-4033015642c3-000000/f9wXwXh1IJESCnkb2NN1w2cP_bI=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;">Unsubscribe from all help and support =
emails</span></span></a><span style=3D"font-size: 1rem; color: rgb(0, 0, =
0);">.</span><br role=3D"presentation"><br role=3D"presentation"><span =
style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC =
app</strong> =E2=80=93 you can <a =
href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imic=
ampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17784905487137%26tid=3Dcc-1_1778494439585727991%26signature=3D53BC9=
C3C4138A63CD096128B341058A3/1/010b019e168788f3-44ff27b8-30f0-47de-a36a-40=
33015642c3-000000/L9PprehSLqdKXQjqb1LvQPTQ3Ug=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">
</td>
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