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File: D:/hMailServer/Data/showfile.com/admin/30/{309CC2CB-7BA3-4491-A512-91A0D0D3B2E1}.eml
Date: Thu, 17 Nov 2022 19:55:48 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b01848729670d-a515a816-3cd6-46d2-8b04-9a0b171810ff-000000@eu-west-2.amazonses.com>
Subject: Autumn Statement 2022
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC03_1668714925178371231&signature=3DBD3FACAA999C57=
DEED9160F8C1C25B09=20

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Autumn Statement 2022

=20

=20

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Dear customer,

Today the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his =
Autumn Statement 2022 speech. The chancellor set out the government=E2=80=
=99s plan to put public spending on a sustainable footing and get debt fall=
ing, while protecting vital public services and prioritising the needs of t=
he most vulnerable. Full details are set out in the Autumn Statement docume=
nt on https://www.gov.uk/government/publications/autumn-statement-2022-docu=
ments , alongside other relevant documentation from the Office for Budget R=
esponsibilty (OBR) and Treasury. A focused Autumn Finance Bill will be intr=
oduced next week to legislate for some of the measures announced today. =20

Key tax announcements include, a number of threshold and allowances measure=
s, energy levy changes, changes to R&D tax reliefs, and a package of reform=
s to business rates.=20

Threshold freezes and personal tax allowance measures=20

National Insurance contributions thresholds will be fixed at their current =
rates until April 2028. The government will legislate for the measure throu=
gh secondary legislation in early 2023.

The National Insurance contributions secondary threshold will be fixed at =
=C2=A39,100 from April 2023 until April 2028. The Employment Allowance will=
 mean the smallest employers will not be affected.

Energy Levies=20

Energy Profits Levy (EPL) =E2=80=93 from 1

=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C

=E2=80=8C

January 2023, the EPL rate will rise by 10 percentage points to 35% and wil=
l be extended to 31

=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C

=E2=80=8C

March 2028. The investment allowance will be reduced to 29% for all investm=
ent expenditure (other than decarbonisation expenditure) broadly maintainin=
g its existing cash value. Decarbonisation expenditure will continue to qua=
lify for the current investment allowance rate of 80%. The government will =
legislate for these measures in Autumn Finance Bill 2022, except the change=
s related to decarbonisation expenditure which will be legislated for in Sp=
ring Finance Bill 2023.

Corporate Tax changes

Reforms to R&D tax reliefs =E2=80=93 for expenditure on or after 1

=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C

=E2=80=8C

April 2023, the Research & Development Expenditure Credit rate will increas=
e from 13% to 20%, the=20

Small and Medium Enterprise (

SME) additional deduction will decrease from 130% to 86%, and the SME credi=
t rate will decrease from 14.5% to 10%. The government is continuing the re=
view of R&D tax reliefs that was launched at Budget 2021 and will consult o=
n the design of a single scheme.=20

Other measures include:=20

=E2=80=A2

Company Car Tax (CCT) Rates =E2=80=93 the government is setting rates for C=
CT until April 2028 to provide long term certainty for taxpayers and indust=
ry in Autumn Finance Bill 2022

=E2=80=A2

Van Benefit Charge and Car & Van Fuel Benefit Charges =E2=80=93 from 6

=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C

=E2=80=8C

April 2023, Car and Van Fuel Benefit Charges and Van Benefit Charge will in=
crease in line with the September 2022 Consumer Price Inflation (CPI) rate.

=E2=80=A2

a substantial package of reforms to business rates has also been announced.=
 Further details are set out on https://www.gov.uk/government/publications/=
autumn-statement-2022-business-rates-factsheet=20

Yours faithfully=20

HM Revenue and Customs

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=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

=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=E2=80=99s help and support email service

To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ .

Please note, by unsubscribing from this service you may continue to receive=
 emails from other HMRC services.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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 <span style=3D"color: #000000; font-size: 26px;">Autumn Statement 2022</sp=
an>
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</td>
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</table>
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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"=
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>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; 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: justify; line-height: 20px; padding-bo=
ttom: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</span=
>
</td>
</tr>
<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: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">To=
day the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Au=
tumn Statement 2022 speech. The chancellor set out the government=E2=80=99s=
 plan to put public spending on a sustainable footing and get debt falling,=
 while protecting vital public services and prioritising the needs of the m=
ost vulnerable. Full details are set out in the Autumn Statement document o=
n <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?camp=
aignkw=3Dnotrack&linkid=3D16687075816219&tid=3DCC03_1668714925178371231&sig=
nature=3DBD3FACAA999C57DEED9160F8C1C25B09" style=3D"color: #000000; text-de=
coration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0=
, 255);"><strong>GOV.UK</strong></span></a>, alongside other relevant docum=
entation from the Office for Budget Responsibilty (OBR) and Treasury. A foc=
used Autumn Finance Bill will be introduced next week to legislate for some=
 of the measures announced today. =C2=A0<br></span>
</td>
</tr>
<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: 5px; padding-top: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ke=
y tax announcements include, a number of threshold and allowances measures,=
 energy levy changes, changes to R&D tax reliefs, and a package of reforms =
to business rates.=C2=A0<br></span>
</td>
</tr>
<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: 5px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Threshold freezes and personal tax allowance measures=C2=A0</strong><=
br></span>
</td>
</tr>
<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: 5px; padding-top: 0px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Na=
tional Insurance contributions thresholds will be fixed at their current ra=
tes until April 2028. The government will legislate for the measure through=
 secondary legislation in early 2023.</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: left; line-height: 20px; padding-botto=
m: 5px; padding-top: 0px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e National Insurance contributions secondary threshold will be fixed at =C2=
=A39,100 from April 2023 until April 2028. The Employment Allowance will me=
an the smallest employers will not be affected.</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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px; padding-left: 0px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Energy Levies=C2=A0</span></strong><br>
</td>
</tr>
<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: 5px; padding-top: 0px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">En=
ergy Profits Levy (EPL) =E2=80=93 from 1<span>=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8C</span><span>=E2=80=8C</span>January 2023, the EPL rate will rise =
by 10 percentage points to 35% and will be extended to 31<span>=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>March 2028. The inves=
tment allowance will be reduced to 29% for all investment expenditure (othe=
r than decarbonisation expenditure) broadly maintaining its existing cash v=
alue. Decarbonisation expenditure will continue to qualify for the current =
investment allowance rate of 80%. The government will legislate for these m=
easures in Autumn Finance Bill 2022, except the changes related to decarbon=
isation expenditure which will be legislated for in Spring Finance Bill 202=
3.</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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px; padding-left: 0px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Corporate Tax changes</span></strong><br>
</td>
</tr>
<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: 5px; padding-top: 0px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Re=
forms to R&D tax reliefs =E2=80=93 for expenditure on or after 1<span>=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>April 2023, =
the Research & Development Expenditure Credit rate will increase from 13% t=
o 20%, the <span>Small and Medium Enterprise (</span>SME) additional deduct=
ion will decrease from 130% to 86%, and the SME credit rate will decrease f=
rom 14.5% to 10%. The government is continuing the review of R&D tax relief=
s that was launched at Budget 2021 and will consult on the design of a sing=
le scheme.=C2=A0</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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px; padding-left: 0px;">
 <strong><span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: l=
eft;">Other measures include:=C2=A0</span></strong><br>
</td>
</tr>
<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: 0px =
0px 0px 10px;">
<table width=3D"100%">
<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;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Com=
pany Car Tax (CCT) Rates =E2=80=93 the government is setting rates for CCT =
until April 2028 to provide long term certainty for taxpayers and industry =
in Autumn Finance Bill 2022</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: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: #000000; text-align: left;">Van Bene=
fit Charge and Car & Van Fuel Benefit Charges =E2=80=93 from 6<span>=E2=80=
=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>April 2023, Car=
 and Van Fuel Benefit Charges and Van Benefit Charge will increase in line =
with the September 2022 Consumer Price Inflation (CPI) rate.</span>
</td>
</tr>
<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;color: #000000=
; font-size: 15px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: #000000; text-align: left;">a substa=
ntial package of reforms to business rates has also been announced. Further=
 details are set out on <a style=3D"color: #000000; text-decoration: none;"=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D16687075816220&tid=3DCC03_1668714925178371231&signatu=
re=3DBD3FACAA999C57DEED9160F8C1C25B09"><span style=3D"text-decoration: unde=
rline; color: #0000ff;"><strong>GOV.UK</strong></span></a></span><span styl=
e=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully=C2=A0<br></span>
</td>
</tr>
<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">HM Re=
venue and Customs</span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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>
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<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
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0" border=3D"0">
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<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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<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">
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<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(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
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<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16687075816224&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrc-twitter_original_16305833780901.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" 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=3D16687075816224&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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</div>
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</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
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<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16687075816218&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
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eight=3D"50" alt=3D"Instagram" border=3D"0" id=3D"03a0ltjdhevj" class=3D"st=
-hide"></a>
</td>
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</tbody>
</table>
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<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=3D16687075816218&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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iginal_16305834660904.png" alt=3D"Instagram"></a>
</div>
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</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16687075816226&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
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hide"></a>
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<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=3D16687075816226&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img width=3D"70" height=3D"50" bo=
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gnkw=3Dnotrack&linkid=3D16687075816221&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
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gnkw=3Dnotrack&linkid=3D16687075816221&tid=3DCC03_1668714925178371231&signa=
ture=3DBD3FACAA999C57DEED9160F8C1C25B09"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-top=
: 5px; padding-bottom: 10px;">
 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
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<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: 10px;">
 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
=E2=80=99s help and support email service</span></strong><br><span style=3D=
"color: rgb(255, 255, 255);">To make changes to your topic subscriptions or=
 to unsubscribe please go to <a href=3D"https://hmrc.imicampaign.uk/externa=
laccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16687075816227&tid=3DC=
C03_1668714925178371231&signature=3DBD3FACAA999C57DEED9160F8C1C25B09" style=
=3D"color: #ffffff; text-decoration: none;"><strong><span style=3D"text-dec=
oration: underline;">our email portal</span></strong></a>.</span><br><span =
style=3D"color: rgb(255, 255, 255);">Please note, by unsubscribing from thi=
s service you may continue to receive emails from other HMRC services.</spa=
n><br>
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 5px;">
 <span style=3D"font-size: 12px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&linkid=3D16687075816222&tid=3DCC03_166871492517837=
1231&signature=3DBD3FACAA999C57DEED9160F8C1C25B09" style=3D"color: #ffffff;=
 text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC P=
rivacy Notice</span></a> =C2=A0| =C2=A0<a href=3D"https://hmrc.imicampaign.=
uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D166870758162=
25&tid=3DCC03_1668714925178371231&signature=3DBD3FACAA999C57DEED9160F8C1C25=
B09" style=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-d=
ecoration: underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D16687075816223&tid=3DCC03_1668714925178371231&signature=3DBD3FACA=
A999C57DEED9160F8C1C25B09" style=3D"color: #ffffff; text-decoration: none;"=
><span style=3D"text-decoration: underline;">Further support=EF=BB=BF</span=
></a></span></strong></span>
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