HEX

File: D:/hMailServer/Data/showfile.com/admin/38/{38543EAE-3398-4F66-BCEA-33D373DB8A50}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_865_F39E_16A362C0.7D788D1B"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16784443.677035@advice.hmrc.gov.uk>
Subject: =?Cp1252?Q?Brexit_Employer_Bulletin_=96_informa?= =?Cp1252?Q?tion_and_updates_for_all_employers?=
Date: Tue, 24 Sep 2019 07:16:42 -0500
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_865_F39E_16A362C0.7D788D1B
Content-Type: text/plain;
	charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/26130cc ]

=20

h m revenue and customs =20
Employer Bulletin
=20
=20
=20
=20
=20

Dearcustomer,

Our Brexit edition of the *Employer Bulletin [ https://www.gov.uk/governm=
ent/publications/employer-bulletin-brexit-edition ]* has important inform=
ation on a range of issues that you need to be aware of before 31 October=
.

If you have employees that work in the EU, the European Economic Area or =
Switzerland, there are actions you need to take around social security co=
ntributions. Our Bulletin includes guidance on what you need to do to pre=
pare.

HMRC will continue to send you email alerts unless you choose to unsubscr=
ibe.

*Your next Employer Bulletin is scheduled forOctober 2019*

=20
=20
=20
youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcbusiness ]visit gov dot u k [ https://www.gov.uk/ ]share =
[ https://content.govdelivery.com/accounts/UKHMRCED/bulletins/26130cc ]HM=
RC Forum [ https://online.hmrc.gov.uk/webchatprod/community/forums/list.p=
age ]  =20
=20

Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
=20

Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
=0A
------=_NextPart_865_F39E_16A362C0.7D788D1B
Content-Type: text/html;
	charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
  "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=

<head>
<title>    Brexit Employer Bulletin =E2=80=93 information and updates for=
 all employers
</title>
    <meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}

/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }


/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}

table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }

@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
 max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=

.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>

</head>
<body style=3D"line-height: 1.4;margin:0;padding:0;width: 100% !important=
;">


  <a id=3D"gd_top" name=3D"gd_top"></a>

 =20



 =20
  <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D=
"border-collapse: collapse;">
<tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=
=20

<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->

<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">

<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse=
;" cellpadding=3D"0" cellspacing=3D"0">

<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
 0;" align=3D"left"><a href=3D"http://links.advice.hmrc.gov.uk/track?type=
=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwN=
jAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPT=
EwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJpZD1=
2aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&100=
&&&https://content.govdelivery.com/accounts/UKHMRCED/bulletins/26130cc" s=
tyle=3D"color: #000000; text-decoration: none; -ms-word-break: break-all;=
 word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphe=
ns: none;">View in browser</a></p>
</td>
</tr>

<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" style=3D"background-color: #FFF=
; border-collapse: collapse;">

<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Back=
ground" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">Employer Bulletin</h1>
</td>
</tr>
</table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>

<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
=3D"Main Body" style=3D"padding: 20px 20px 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0<span style=3D"line-height: 1.4;">cust=
omer,</span></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Our Brexit edition of the <strong><a href=3D"http://links.advic=
e.hmrc.gov.uk/track?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ=
2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMD=
U2MDYwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2h=
vd2ZpbGUuY29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlk=
PSZleHRyYT0mJiY=3D&&&101&&&https://www.gov.uk/government/publications/emp=
loyer-bulletin-brexit-edition" target=3D"_blank" title=3D"" rel=3D"noopen=
er" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: n=
one; hyphens: none;">Employer Bulletin</a></strong> has important informa=
tion on a range of issues that you need to be aware of before 31 Oc=E2=80=
=8Cto=E2=80=8Cbe=E2=80=8Cr.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you have employees that work in the EU, the European Economi=
c Area or Switzerland, there are actions you need to take around social s=
ecurity contributions. Our Bulletin includes guidance on what you need to=
 do to prepare.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">HMRC will continue to send you email alerts unless you choose t=
o unsubscribe.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Your next Employer Bulletin is scheduled for=C2=A0Oc=E2=
=80=8Cto=E2=80=8Cbe=E2=80=8Cr 2019</strong></p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px;" bgco=
lor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #FFFFFF; padding: 0px 20px;=
" bgcolor=3D"#FFFFFF">

</td>
</tr>
</table>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">

<tr>
<td id=3D"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"http://links.advice.hmrc.gov.uk/track?type=3Dclick&enid=3DZWFz=
PTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NR=
EItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nz=
g0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5=
jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&102&&&https://www.youtu=
be.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-SocialBox&amp;utm_campaign=3D=
SB&amp;utm_medium=3DEmail" target=3D"_blank" rel=3D"noopener noreferrer" =
style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: brea=
k-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none;=
 hyphens: none;"><img class=3D"govd_template_image" src=3D"https://conten=
t.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908767/icon-=
youtube-original_original.png" style=3D"width: 95px; height: auto !import=
ant; max-height: auto !important; border: none;" alt=3D"youtube" width=3D=
"95" height=3D"84"></a><a href=3D"http://links.advice.hmrc.gov.uk/track?t=
ype=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNT=
YwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWl=
kPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJp=
ZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&=
103&&&https://twitter.com/hmrcbusiness" target=3D"_blank" rel=3D"noopener=
 noreferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-wor=
d-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-h=
yphens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"h=
ttps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/=
1908768/hmrc-twitter-original_original.png" style=3D"width: 95px; height:=
 auto !important; max-height: auto !important; border: none;" alt=3D"twit=
ter" width=3D"95" height=3D"84"></a><a href=3D"http://links.advice.hmrc.g=
ov.uk/track?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwM=
TkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMS=
ZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRy=
YT0mJiY=3D&&&104&&&https://www.gov.uk/" target=3D"_blank" rel=3D"noopener=
 noreferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-wor=
d-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-h=
yphens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"h=
ttps://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/=
1908756/icon-govuk-original_original.png" style=3D"width: 95px; height: a=
uto !important; max-height: auto !important; border: none;" alt=3D"visit =
gov dot u k" width=3D"95" height=3D"84"></a><a href=3D"http://links.advic=
e.hmrc.gov.uk/track?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ=
2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMD=
U2MDYwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2h=
vd2ZpbGUuY29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlk=
PSZleHRyYT0mJiY=3D&&&105&&&https://content.govdelivery.com/accounts/UKHMR=
CED/bulletins/26130cc" target=3D"_blank" rel=3D"noopener noreferrer" styl=
e=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break-al=
l; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyp=
hens: none;"><img class=3D"govd_template_image" src=3D"https://content.go=
vdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908757/icon-shar=
e-original_original.png" style=3D"width: 95px; height: auto !important; m=
ax-height: auto !important; border: none;" alt=3D"share" width=3D"95" hei=
ght=3D"84"></a><a href=3D"http://links.advice.hmrc.gov.uk/track?type=3Dcl=
ick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwNjAxJm=
1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPTEwMDE=
mc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJpZD12aW5j=
ZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&106&&&ht=
tps://online.hmrc.gov.uk/webchatprod/community/forums/list.page" target=3D=
"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_=
template_image" src=3D"https://content.govdelivery.com/attachments/fancy_=
images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=3D"width: =
95px; height: auto !important; max-height: auto !important; border: none;=
" alt=3D"HMRC Forum" width=3D"95" height=3D"84"></a>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">

</td>
</tr>
 =20
</table>
</td>
</tr>

<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">

<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
e report it to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" =
rel=3D"noopener" style=3D"color: #FFFFFF; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"http://links.advice=
.hmrc.gov.uk/track?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2=
lkPTIwMTkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU=
2MDYwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hv=
d2ZpbGUuY29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkP=
SZleHRyYT0mJiY=3D&&&107&&&https://www.gov.uk/" style=3D"color: #FFFFFF; t=
ext-decoration: underline; -ms-word-break: break-all; word-break: break-w=
ord; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a=
> and search 'Avoid and report internet scams and phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left"><a href=3D"http://links.advice.hmrc.gov.uk/tra=
ck?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0Lj=
EwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmF=
zZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVz=
ZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D=
&&&108&&&https://public.govdelivery.com/accounts/UKHMRCED/subscriber/edit=
?preferences=3Dtrue#tab1" style=3D"color: #FFFFFF; text-decoration: under=
line; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens:=
 none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences</a>=C2=A0=
 |=C2=A0=C2=A0<a href=3D"http://links.advice.hmrc.gov.uk/track?type=3Dcli=
ck&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1=
lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPTEwMDEm=
c2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJpZD12aW5jZ=
UBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&109&&&htt=
ps://www.gov.uk/contact-hmrc" style=3D"color: #FFFFFF; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=
=C2=A0<a href=3D"http://links.advice.hmrc.gov.uk/track?type=3Dclick&enid=3D=
ZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZ=
D1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPT=
E2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJpZD12aW5jZUBzaG93Zml=
sZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&110&&&https://insig=
hts.govdelivery.com/Communications/Subscriber_Help_Center" style=3D"color=
: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-br=
eak: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none=
;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a href=3D"http://links.advice.hmrc.g=
ov.uk/track?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwM=
TkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMS=
ZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRy=
YT0mJiY=3D&&&111&&&https://public.govdelivery.com/accounts/UKHMRCED/subsc=
riber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35806ef443=
d017&destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-de=
coration: underline; -ms-word-break: break-all; word-break: break-word; -=
webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Unsubscribe</a>=
</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">For more information and support from HMRC ple=
ase visit our <a href=3D"http://links.advice.hmrc.gov.uk/track?type=3Dcli=
ck&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1=
lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPTEwMDEm=
c2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY29tJnVzZXJpZD12aW5jZ=
UBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=3D&&&112&&&htt=
ps://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vid=
eos" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break:=
 break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>

</table>
</td>
</tr>

</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>
</table></td></tr></table>
 =20


<div id=3D"mail_footer">


</div>
<div id=3D"tagline">
    <hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D=
"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" width=3D=
"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a href=3D"http://links.advice.hmrc.gov=
.uk/track?type=3Dclick&enid=3DZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTk=
wOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE5MDkyNC4xMDU2MDYwMSZk=
YXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2Nzg0NDQzJmVtYWlsaWQ9dmluY2VAc2hvd2ZpbGUuY=
29tJnVzZXJpZD12aW5jZUBzaG93ZmlsZS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT=
0mJiY=3D&&&113&&&https://subscriberhelp.granicus.com/" target=3D"_blank">=
<img src=3D"https://content.govdelivery.com/images/govd-logo-dark.png" bo=
rder=3D"0" alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>

</div>

<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0m=
YXVpZD0mbWFpbGluZ2lkPTIwMTkwOTI0LjEwNTYwNjAxJm1lc3NhZ2VpZD1NREItUFJELUJVT=
C0yMDE5MDkyNC4xMDU2MDYwMSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNj=
c4NDQ0MyZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1" S=
TYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_865_F39E_16A362C0.7D788D1B--