HEX

File: D:/hMailServer/Data/showfile.com/admin/45/{459355DE-E949-4622-81C7-20B44423AB71}.eml
Date: Wed, 16 Aug 2023 09:30:30 +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: Check if you need to send a tax return and get ready to file
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC04_1692178205596522681&signature=3DD4851A3397024B=
E7F91BD4E59944C059=20

=20

=20

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Self Assessment=20

=20

=20

=20

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Dear customer,

Check if you need to send a tax return and get ready to file

If you normally file a Self Assessment tax return, you=E2=80=99ll need to s=
end us your return for the tax year 2022 to 2023 and pay any tax you owe by=
 31

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

=E2=80=8C

January 2024.=20

Once you=E2=80=99ve registered for Self Assessment, you must file a return =
by law, even if you=E2=80=99ve already paid all the tax you owe or think yo=
u don=E2=80=99t owe any tax. =20

How to check if you need to complete a tax return

Use our online tool to https://www.gov.uk/check-if-you-need-tax-return .=20

=20

If you=E2=80=99ve already sent a tax return for the 2022 to 2023 tax year, =
or we=E2=80=99ve written to tell you that you don=E2=80=99t need to send us=
 one, you don=E2=80=99t need to do anything else. =20

If you no longer need to send a tax return

You need to let us know. If you don=E2=80=99t, we=E2=80=99ll keep writing t=
o you and you may have to pay a penalty if you don=E2=80=99t give us the in=
formation we need.=20

How to tell us if you don=E2=80=99t need to send a return:

=E2=80=A2

if you were self-employed but have stopped working for yourself, please htt=
ps://www.gov.uk/stop-being-self-employed=20

=E2=80=A2

if you=E2=80=99re not self-employed, we=E2=80=99ve created https://www.gov.=
uk/self-assessment-tax-returns/who-must-send-a-tax-return=20

You don=E2=80=99t have to wait until January to send your return

If you file before the deadline, you=E2=80=99ll be able to:

=E2=80=A2

find out sooner if you=E2=80=99re owed money

=E2=80=A2

pay what you owe in instalments to help with your budgeting

=E2=80=A2

get help if you can=E2=80=99t pay your tax bill

=E2=80=A2

avoid the stress of last-minute filing

We=E2=80=99re here to help

Our https://eur03.safelinks.protection.outlook.com/?url=3Dhttps%3A%2F%2Fhmr=
c.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw%3Dnotrack%2=
6linkid%3D16842319151512%26tid%3DCC03_1684402306741019981%26signature%3DC3F=
F1590F2A07C7FAB0F1658FC1406F5&data=3D05%7C01%7Cjo.martin%40hmrc.gov.uk%7C99=
f0849a25f443e090c008db878c213f%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7=
C638252808168999212%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2l=
uMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=3DD53rjNIYIsV4qnU=
XJJeMIxmR1IPsgfGvNj4e3wXEJJM%3D&reserved=3D0 .

Yours faithfully

HM Revenue and Customs

=20

=20

Manage the help and support emails you receive from HMRC

If you=E2=80=99ve already filed your tax return or don=E2=80=99t need to co=
mplete a return because you=E2=80=99re no longer in Self Assessment, you ca=
n https://hmrc.imicampaign.uk/imicampaignlinktracker/landingpages?pageid=3D=
16837189850195&ref_trans_id=3DCC04_1684231473700108431&ref_trans_id=3DCC04_=
1684231473700108431 for 2022 to 2023.

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=20

Always be on your guard against tax scams

If someone contacts you saying they=E2=80=99re from HMRC, never let yoursel=
f be rushed, especially if they want you to urgently transfer money or give=
 personal information.

HMRC will also never ring up threatening arrest

Tax scams come in many forms. Some offer a rebate while others threaten arr=
est for tax evasion. Make sure to take your time and if you=E2=80=99re unsu=
re, check HMRC scams advice on GOV=E2=80=8C.UK.

Protect your sign in details

Your HMRC account contains your personal information such as your bank acco=
unt details. So don=E2=80=99t share your HMRC Government Gateway user ID or=
 password with anyone, including your tax agent.

Remember to tell us if your details change

It=E2=80=99s important to let us know of any changes to your details or cir=
cumstances, such as a new address or name, or if you=E2=80=99ve stopped bei=
ng self-employed or your business has closed down.

=20

=20

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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/ or click on the link below.

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

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3DCC04_1692178205596522681&unsub_type=3D1&store=3Demail&signatu=
re=3DD4851A3397024BE7F91BD4E59944C059=20


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<table width=3D"100%" align=3D"center" style=3D"width: 100%;" 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: 100px; font-size: 100px !important=
;mso-line-height-rule:exactly;" height=3D"100">
<!--[if !mso]><!-->
=C2=A0
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</td>
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<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-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">Self Assessment=C2=A0</sp=
an>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
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</tbody>
</table>
</td>
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</tbody>
</table>
<!--[if gte mso 9]></v:textbox></v:rect><![endif]-->

</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"=
 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">
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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:separate;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,<br><br><strong><span styl=
e=3D"font-size: 18px;">Check if you need to send a tax return and get ready=
 to file</span></strong><br><br>If you normally file a Self Assessment tax =
return, you=E2=80=99ll need to send us your return for the tax year 2022 to=
 2023 and pay any tax you owe by 31<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8C</span><span>=E2=80=8C</span>January 2024.=C2=A0<br><br>Once you=E2=80=
=99ve registered for Self Assessment, you must file a return by law, even i=
f you=E2=80=99ve already paid all the tax you owe or think you don=E2=80=99=
t owe any tax. =C2=A0<br><br><strong><span style=3D"font-size: 18px;">How t=
o check if you need to complete a tax return</span></strong><br>Use our onl=
ine tool to <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackU=
RLSrv?campaignkw=3Dnotrack&linkid=3D16917593514940&tid=3DCC04_1692178205596=
522681&signature=3DD4851A3397024BE7F91BD4E59944C059" style=3D"color: #00000=
0; text-decoration: none;"><span style=3D"text-decoration: underline; color=
: rgb(0, 0, 255);">check if you need to complete a Self Assessment tax retu=
rn</span></a>.=C2=A0<br>=C2=A0<br>If you=E2=80=99ve already sent a tax retu=
rn for the 2022 to 2023 tax year, or we=E2=80=99ve written to tell you that=
 you don=E2=80=99t need to send us one, you don=E2=80=99t need to do anythi=
ng else. =C2=A0<br><br><span style=3D"font-size: 18px;"><strong>If you no l=
onger need to send a tax return</strong></span><br>You need to let us know.=
 If you don=E2=80=99t, we=E2=80=99ll keep writing to you and you may have t=
o pay a penalty if you don=E2=80=99t give us the information we need.=C2=A0=
<br><br>How to tell us if you don=E2=80=99t need to send a return:</span><b=
r></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: 0px =
0px 0px 20px;">
<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: 16px; 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: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">if =
you were self-employed but have stopped working for yourself, please <a hre=
f=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=
=3Dnotrack&linkid=3D16917593514942&tid=3DCC04_1692178205596522681&signature=
=3DD4851A3397024BE7F91BD4E59944C059" style=3D"color: #0000ff; text-decorati=
on: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255)=
;">use our online form</span></a></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: 16px; 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: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">if =
you=E2=80=99re not self-employed, we=E2=80=99ve created <a href=3D"https://=
hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&link=
id=3D16917593514935&tid=3DCC04_1692178205596522681&signature=3DD4851A339702=
4BE7F91BD4E59944C059" style=3D"color: #000000; text-decoration: none;"><spa=
n style=3D"text-decoration: underline; color: rgb(0, 0, 255);">some guidanc=
e and an online form you can use</span></a><br></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: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><span=
 style=3D"color: rgb(0, 0, 0); text-align: left;"><br><span style=3D"font-s=
ize: 18px;"><strong>You don=E2=80=99t have to wait until January to send yo=
ur return</strong></span><br>If you file before the deadline, you=E2=80=99l=
l be able to:<br></span></span></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: 0px =
0px 0px 20px;">
<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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"font-s=
ize: 16px; color: #000000; text-align: left;"><span style=3D"color: #000000=
; text-align: left;">find out sooner if you=E2=80=99re owed money</span></s=
pan></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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"font-s=
ize: 16px; color: #000000; text-align: left;"><span style=3D"color: #000000=
; text-align: left;">pay what you owe in instalments to help with your budg=
eting</span></span></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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"font-s=
ize: 16px; color: #000000; text-align: left;"><span style=3D"color: #000000=
; text-align: left;">get help if you can=E2=80=99t pay your tax bill</span>=
</span></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: 16px; line-height: 20px; text-align: left;;padding-top:2px;ver=
tical-align: top;width: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: 16px; line-height: 20px; text-align: left;">
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"font-s=
ize: 16px; color: #000000; text-align: left;"><span style=3D"color: #000000=
; text-align: left;">avoid the stress of last-minute filing<br></span></spa=
n></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: 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); text-align: left;"><span style=3D"font-si=
ze: 18px;"><strong><br>We=E2=80=99re here to help</strong></span><br>Our <a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D16917593514933&tid=3DCC04_1692178205596522681&signatu=
re=3DD4851A3397024BE7F91BD4E59944C059" style=3D"color: #000000; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 25=
5);">YouTube channel</span></a> has useful videos on a wide range of Self A=
ssessment topics.<br><br>And for anything else, you can use our <a href=3D"=
https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotr=
ack&linkid=3D16917593514938&tid=3DCC04_1692178205596522681&signature=3DD485=
1A3397024BE7F91BD4E59944C059" style=3D"color: #000000; text-decoration: non=
e;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Self=
 Assessment digital assistant chat</span></a>.<br></span></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: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br><span style=3D"fon=
t-size: 16px; color: rgb(0, 0, 0); text-align: left;">Yours faithfully</spa=
n><br></span></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;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">HM=
 Revenue and Customs<br></span>
</td>
</tr>
<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>
<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; background-co=
lor: rgb(216, 216, 217); padding-top: 6px; padding-bottom: 6px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 18px;"><strong>Manage the help and support emails y=
ou receive from HMRC</strong></span><br>If you=E2=80=99ve already filed you=
r tax return or don=E2=80=99t need to complete a return because you=E2=80=
=99re no longer in Self Assessment, you can <a href=3D"https://hmrc.imicamp=
aign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1691759=
3514939&tid=3DCC04_1692178205596522681&signature=3DD4851A3397024BE7F91BD4E5=
9944C059" style=3D"color: #0000ff; text-decoration: none;"><span style=3D"t=
ext-decoration: underline; color: rgb(0, 0, 255);">opt out of further help =
and support emails</span></a> for 2022 to 2023.<br></span>
</td>
</tr>
<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>
<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; background-co=
lor: rgb(216, 216, 217); padding-top: 6px; padding-bottom: 6px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 18px;"><strong>Always be on your guard against tax =
scams</strong></span><br>If someone contacts you saying they=E2=80=99re fro=
m HMRC, never let yourself be rushed, especially if they want you to urgent=
ly transfer money or give personal information.<br><br><span style=3D"font-=
size: 18px;"><strong>HMRC will also never ring up threatening arrest</stron=
g></span><br>Tax scams come in many forms. Some offer a rebate while others=
 threaten arrest for tax evasion. Make sure to take your time and if you=E2=
=80=99re unsure, check HMRC scams advice on GOV=E2=80=8C.UK.<br><br><span s=
tyle=3D"font-size: 18px;"><strong>Protect your sign in details</strong></sp=
an><br>Your HMRC account contains your personal information such as your ba=
nk account details. So don=E2=80=99t share your HMRC Government Gateway use=
r ID or password with anyone, including your tax agent.<br><br><span style=
=3D"font-size: 18px;"><strong>Remember to tell us if your details change</s=
trong></span><br>It=E2=80=99s important to let us know of any changes to yo=
ur details or circumstances, such as a new address or name, or if you=E2=80=
=99ve stopped being self-employed or your business has closed down.<br></sp=
an>
</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: 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; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" 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: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(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">
<tbody>
<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">
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<!--[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=
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ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
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ture=3DD4851A3397024BE7F91BD4E59944C059"><img width=3D"70" height=3D"50" bo=
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<table style=3D"width: 600px; max-width: 600px !important; background-color=
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<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
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px;">
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<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: =
6px; padding-bottom: 6px;">
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5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
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internet scams and phishing' on GOV=E2=80=8B.UK.<br><br></span><strong><spa=
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color: rgb(255, 255, 255);"><a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16917593514943&tid=3DCC=
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 none;"><span style=3D"text-decoration: underline;">C</span></a><a href=3D"=
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ack&linkid=3D16917593514945&tid=3DCC04_1692178205596522681&signature=3DD485=
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