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From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
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To: vince@showfile.com
Subject: Joint Acas and National Minimum Wage webinars
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-0_1720776142279356771&signature=3D30CA50B51B76D2=
C235434B5F858E2D5E=20

=20

=20

=20

Dear customer,

Join us for a collaboration between the Advisory, Conciliation and Arbitrat=
ion Service (Acas) and HMRC=E2=80=99s National Minimum Wage (NMW) team wher=
e you can learn about holiday entitlement and working time for minimum wage=
 purposes, as well as ask questions in real time from our panel of experts.

Holiday pay and entitlement and what counts as working time for minimum wag=
e

There are 2 webinars to choose from, covering information from Acas on holi=
day pay and entitlement for irregular hours and part-year workers and the N=
MW team will cover what counts as working time for minimum wage purposes.

https://register.gotowebinar.com/rt/8145721339471795803=20

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC app

You can download the HMRC app on your mobile to get information about your =
tax, income, tax codes, National Insurance and any benefits paid by HMRC. h=
ttps://subscriptions.hmrc.gov.uk/ or click on th

e link below. Please note, by unsubscribing from this service you may conti=
nue to receive emails from other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
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1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.webexcampaign.uk/assets/image/1659613276137/National_Minimum_=
Wage_3_17048855665274.png" alt=3D"">
</div>
<!--<![endif]-->

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

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

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

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br>Join us for=
 a collaboration between the Advisory, Conciliation and Arbitration Service=
 (Acas) and HMRC=E2=80=99s National Minimum Wage (NMW) team where you can l=
earn about holiday entitlement and working time for minimum wage purposes, =
as well as ask questions in real time from our panel of experts.<br><br><st=
rong>Holiday pay and entitlement and what counts as working time for minimu=
m wage</strong><strong><br></strong>There are 2 webinars to choose from, co=
vering information from Acas on holiday pay and entitlement for irregular h=
ours and part-year workers and the NMW team will cover what counts as worki=
ng time for minimum wage purposes.<br><a href=3D"https://hmrc.imicampaign.u=
k/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1720774753156=
8&tid=3Dcc-0_1720776142279356771&signature=3D30CA50B51B76D2C235434B5F858E2D=
5E" style=3D"color: #000000; text-decoration: none;"><span style=3D"text-de=
coration: underline; color: rgb(0, 0, 255);">Register here</span></a><br><b=
r>Yours faithfully<br>HM Revenue and Customs<br></span>
</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: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

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

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531564&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"34" height=
=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531564&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2_cut_=
16988454600130.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531572&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_cut_16988451670129.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"38" height=
=3D"40" alt=3D"YouTube" border=3D"0" id=3D"8gkv1o3ypph" class=3D"st-hide"><=
/a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531572&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_cut=
_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531565&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1632820892113/hmrccommunityforums_16978005155602.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"178=
" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"kkfbzcbdq0=
c" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531565&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrccommuni=
tyforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531569&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"30" height=3D"40"=
 alt=3D"X" border=3D"0" id=3D"s5bvoyb01jn" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531569&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

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

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-top: =
10px; padding-bottom: 6px;">
 <span style=3D"font-size: 18px; color: rgb(0, 0, 0);"><strong>Stay safe on=
line</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span style=3D=
"font-size: 16px;">For more information, please search 'avoid and report in=
ternet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span style=3D"font-s=
ize: 18px; color: #000000;"><strong>HMRC app</strong></span><br>You can dow=
nload the HMRC app on your mobile to get information about your tax, income=
, tax codes, National Insurance and any benefits paid by HMRC. <a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
ck&linkid=3D17207747531570&tid=3Dcc-0_1720776142279356771&signature=3D30CA5=
0B51B76D2C235434B5F858E2D5E" style=3D"color: rgb(0, 0, 0); text-decoration:=
 none;"><span style=3D"text-decoration: underline;">Find out</span></a><spa=
n style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what the app can do and h=
ow to download it on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span=
 style=3D"font-size: 18px;"><strong>HMRC=E2=80=99s help and support email s=
ervice</strong></span><br><span style=3D"font-size: 16px;"><span style=3D"c=
olor: rgb(0, 0, 0);">To make changes to your topic subscriptions or to unsu=
bscribe please go to <a style=3D"color: rgb(0, 0, 0); text-decoration: none=
;" href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17207747531573&tid=3Dcc-0_1720776142279356771&signa=
ture=3D30CA50B51B76D2C235434B5F858E2D5E"><span style=3D"text-decoration: un=
derline;">our email portal</span></a> or click on th</span>e link below.=C2=
=A0Please note, by unsubscribing from this service you may continue to rece=
ive emails from other HMRC services.</span></span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D17207747531566&tid=3Dcc-0_1720776142279356771&signature=3D30CA50B51B76D2=
C235434B5F858E2D5E" style=3D"color: rgb(0, 0, 0); text-decoration: none;"><=
span style=3D"text-decoration: underline;">HMRC Privacy Notice</span></a> =
=C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Trac=
kURLSrv?campaignkw=3Dnotrack&linkid=3D17207747531571&tid=3Dcc-0_17207761422=
79356771&signature=3D30CA50B51B76D2C235434B5F858E2D5E" style=3D"color: rgb(=
0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: underline=
;">Contact HMRC</span></a> =C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaig=
n.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1720774753=
1567&tid=3Dcc-0_1720776142279356771&signature=3D30CA50B51B76D2C235434B5F858=
E2D5E" style=3D"color: rgb(0, 0, 0); text-decoration: none;"><span style=3D=
"text-decoration: underline;">Further support</span></a> =C2=A0| =C2=A0<a h=
ref=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campai=
gnkw=3Dnotrack&tid=3Dcc-0_1720776142279356771&unsub_type=3D1&store=3Demail&=
signature=3D30CA50B51B76D2C235434B5F858E2D5E" style=3D"color: rgb(0, 0, 0);=
 text-decoration: none;"><span style=3D"text-decoration: underline;">Unsubs=
cribe=EF=BB=BF</span></a></span><br>
</div>
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" wi=
dth=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; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
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