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Date: Wed, 10 Dec 2025 14:43:02 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Employer Bulletin: important information for employers
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1765372856875900621&signature=3DE8E175313E28769BF89EFA94166ADE=
9D =20
=20
=20
Dear customer,
The December edition of the https://www.gov.uk/government/publications/empl=
oyer-bulletin-december-2025 brings you all the latest HMRC updates and guid=
ance to support employers, payroll professionals and agents.=20
Included in this edition are important updates on:
=E2=80=A2
changes taking effect from 6
=E2=80=8C=E2=80=8C=E2=80=8C
April 2026 =E2=80=93 prepare for new PAYE responsibilities in labour supply
=E2=80=A2
clarifying the optional remuneration arrangement rules at section 228
=E2=80=8C=E2=80=8C=E2=80=8C
A ITEPA
=E2=80=A2
tax refunds
=E2=80=A2
payrolling of benefits in kind
=E2=80=A2
the Employment Rights Bill autumn consultations
=E2=80=A2
the Tell ABAB survey report =E2=80=93 now live
You can read the bulletin on screen or print it off, it=E2=80=99s compatibl=
e with most screen reading software packages.
HMRC will continue to send you email alerts unless you choose to unsubscrib=
e.
Your next Employer Bulletin is in February
=E2=80=8C=E2=80=8C=E2=80=8C
2026, and we will send you an email to let you know when it is live.
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://twitter.com/hmrcgovuk=20
https://twitter.com/hmrcgovuk=20
=20
=20
HMRC=E2=80=99s help and support email service=20
https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV
=E2=80=8C=E2=80=8C=E2=80=8C
.UK.
Stay safe online
=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV
=E2=80=8C=E2=80=8C=E2=80=8C
.UK.
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deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
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<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Hel=
p_and_Support_header_v2_17476348694711.jpeg" alt=3D"" border=3D"0" width=3D=
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<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; color: =
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" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
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<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: 1.5rem; font-size: 24px !important=
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</td>
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<tbody>
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<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;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;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;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">The December edition of the <a href=3D"htt=
ps://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2F=
externalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D176536719=
34918%26tid=3Dcc-1_1765372856875900621%26signature=3DE8E175313E28769BF89EFA=
94166ADE9D/1/010b019b08b7335a-1c21fd42-3267-4ae7-ba21-2ed2adb16905-000000/X=
SbY-XcGZCZ40SQEsnE7libAZWE=3D240" style=3D"color: #000000; text-decoration:=
none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=
Employer Bulletin</span></a> brings you all the latest HMRC updates and gui=
dance to support employers, payroll professionals and agents.=C2=A0<br role=
=3D"presentation"><br role=3D"presentation">Included in this edition are im=
portant updates on:<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=
: 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: 0.75rem;=
color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">cha=
nges taking effect from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> April 202=
6 =E2=80=93 prepare for new PAYE responsibilities in labour supply</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">cla=
rifying the optional remuneration arrangement rules at section 228<span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span>A ITEPA</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">tax=
refunds</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">pay=
rolling of benefits in kind</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">the=
Employment Rights Bill autumn consultations</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">the=
Tell ABAB survey report =E2=80=93 now live<br role=3D"presentation"></span=
>
</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;"><b=
r role=3D"presentation">You can read the bulletin on screen or print it off=
, it=E2=80=99s compatible with most screen reading software packages.<br ro=
le=3D"presentation"><br role=3D"presentation">HMRC will continue to send yo=
u email alerts unless you choose to unsubscribe.<br role=3D"presentation"><=
br role=3D"presentation">Your next Employer Bulletin is in February<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026, and we will send you an email to l=
et you know when it is live.<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;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">Yours faithfully<br role=3D"presentation">HM Revenu=
e and Customs</span><br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
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<tbody>
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<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"=
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<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
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</td>
</tr>
</tbody>
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<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
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order=3D"0" class=3D"devicewidthinner">
<tbody>
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<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<tbody>
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<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
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<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
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=C2=A0
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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>
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<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
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<table 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.imi=
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id=3D17653671934919%26tid=3Dcc-1_1765372856875900621%26signature=3DE8E17531=
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h=3D"42" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"6bi2zuxqyf=
n" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
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<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
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</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"=
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<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
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</tr>
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</div>
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</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"=
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<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
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</tr>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
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</div>
<!--<![endif]-->
</td>
</tr>
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</table>
</td>
</tr>
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</table>
</td>
</tr>
</tbody>
</table>
</td>
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<tr>
<td width=3D"100%" style=3D"line-height: 0.625rem; font-size: 10px !importa=
nt;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>
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<!-- 1 Column Flexi ends -->
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<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">
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<tr>
<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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estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
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<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;">HMR=
C=E2=80=99s help and support email service=C2=A0</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.im=
icampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17653671944926%26tid=3Dcc-1_1765372856875900621%26signature=3DE8E1753=
13E28769BF89EFA94166ADE9D/1/010b019b08b7335a-1c21fd42-3267-4ae7-ba21-2ed2ad=
b16905-000000/em6F3ppM5FHXBey1ijdT40DwVyE=3D240" style=3D"color: #0000ff; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);"><span style=3D"font-size: 1rem;">Manage help and support ema=
ils in our email portal</span></span></a><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentat=
ion"><a href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.=
imicampaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrac=
k%26tid=3Dcc-1_1765372856875900621%26unsub_type=3D1%26store=3Demail%26signa=
ture=3DE8E175313E28769BF89EFA94166ADE9D/1/010b019b08b7335a-1c21fd42-3267-4a=
e7-ba21-2ed2adb16905-000000/_9UNM-tnB4RI5Or5k6cNEOap0_c=3D240" style=3D"col=
or: #0000ff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine; color: rgb(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe f=
rom 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"p=
resentation"><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.imicampaign.uk%2Fexternalaccessweb%2FTrack=
URLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17653671944923%26tid=3Dcc-1_176537=
2856875900621%26signature=3DE8E175313E28769BF89EFA94166ADE9D/1/010b019b08b7=
335a-1c21fd42-3267-4ae7-ba21-2ed2adb16905-000000/14e0hLBixBrHNlbglymtOAd731=
I=3D240" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);">download the HMRC app</sp=
an></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 c=
an 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.</spa=
n><br role=3D"presentation">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/ht=
tps:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignk=
w=3Dnotrack%26linkid=3D17653671934920%26tid=3Dcc-1_1765372856875900621%26si=
gnature=3DE8E175313E28769BF89EFA94166ADE9D/1/010b019b08b7335a-1c21fd42-3267=
-4ae7-ba21-2ed2adb16905-000000/E108qMa1j6pBL1iOXN2ZE1roaQI=3D240" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span s=
tyle=3D"color: rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.aws=
track.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLS=
rv%3Fcampaignkw=3Dnotrack%26linkid=3D17653671944924%26tid=3Dcc-1_1765372856=
875900621%26signature=3DE8E175313E28769BF89EFA94166ADE9D/1/010b019b08b7335a=
-1c21fd42-3267-4ae7-ba21-2ed2adb16905-000000/2vMVrxuBP7V54d0ChXrXTKSLSLY=3D=
240" style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D=
"text-decoration: underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=
=A0| =C2=A0<span style=3D"color: rgb(0, 0, 255);"><a href=3D"https://pp5ig3=
93.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalacc=
essweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17653671934921%26tid=
=3Dcc-1_1765372856875900621%26signature=3DE8E175313E28769BF89EFA94166ADE9D/=
1/010b019b08b7335a-1c21fd42-3267-4ae7-ba21-2ed2adb16905-000000/A1Db5_ECpUi1=
8AKaJqwWHfWMujY=3D240" style=3D"color: rgb(0, 0, 255); text-decoration: non=
e;"><span style=3D"text-decoration: underline;">Further support=EF=BB=BF</s=
pan></a></span></span><br role=3D"presentation">
</div>
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<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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<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =C2=
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<img alt=3D"" src=3D"https://pp5ig393.r.eu-west-2.awstrack.me/I0/010b019b08=
b7335a-1c21fd42-3267-4ae7-ba21-2ed2adb16905-000000/YUmMmYq2MiLv8aOVYGfp3Gjw=
qQQ=3D240" style=3D"display: none; width: 1px; height: 1px;">
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