HEX
Server: Microsoft-IIS/10.0
System: Windows NT ITPWINWEBSVR22 10.0 build 20348 (Windows Server 2022) AMD64
User: www.conferencesearch.co.uk (0)
PHP: 8.3.30
Disabled: NONE
Upload Files
File: D:/hMailServer/Data/showfile.com/admin/49/{491F0F89-38AC-4AC7-9315-E907D04DC0DE}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer087144.service.govdelivery.com (mailer087144.service.govdelivery.com [69.5.87.144])
	by mail.itpartnership.com with ESMTPS
	(version=TLSv1.2 cipher=ECDHE-RSA-AES256-GCM-SHA384 bits=256)
	; Mon, 12 Oct 2020 11:18:09 +0100
Received: from prod-smailer-eds4-2.as.gdi ([10.43.0.37])
	by mailer087144.service.govdelivery.com (-); Mon, 12 Oct 2020 10:18:07 +0000
X-VirtualServer: VSG001, mailer087144.service.govdelivery.com, 172.25.30.144
X-VirtualServerGroup: VSG001
X-MailingID: 16906261::20201012.28570871::1001::MDB-PRD-BUL-20201012.28570871::vince@showfile.com::196202_0_0
X-SMHeaderMap: mid="X-MailingID"
X-Destination-ID: vince@showfile.com
X-SMFBL: dmluY2VAc2hvd2ZpbGUuY29t
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
	d=advice.hmrc.gov.uk; s=15q1; i=@advice.hmrc.gov.uk; h=Content-Transfer-Encoding:
	Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version:
	Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=BB18
	NXDHBwmap4ZBbQFNFlL/uE0YRoQnyWDV9CgZBmQ=; b=boU0dqxQSNFmQr9tWhmb
	8NYruJlhpbWREM5AUgm3NOQl9VZVCfD3AjT3+my8iGs3S81ciEi4i3+kuIwbAQSk
	3Pg8o8LzbBzV2sFEIaVF2A9S8N8q5s233nmXqduqrdpCpMxfQIfKU2c1LlxYAOFM
	txu9iWsnomVgEdvfoH6jxV71WVTzLk+G2oaFQWOreGn+hmqNqF5mdK9ztmeOC0L5
	dqupxVDnHH14YEURjwletqD/oMpYorrZxPYB1wWHJ/rTwAtrJIy6/saFpz5VMdSI
	w8Q/bafQOnNW6AzBS7gLMZCEjsy7vUKWXHk236pXTcrRz153YSAqqTRg8Vvy6PR+
	Rw==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_79F_93D9_167E92A6.5B6AD2EB"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+i1HCz2Lj1WASeYeo11QTHOumQHFRoYXMw3QZzRBsBXVtptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16906261.196202@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJKIF8ZJJ19B9RJJJ::vince@showfile.com::vince@showfile.com
Subject: =?US-ASCII?Q?Company_directors_and_PAYE?=
Date: Mon, 12 Oct 2020 10:18:07 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_79F_93D9_167E92A6.5B6AD2EB
Content-Type: text/plain;
	charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

Online help with payroll =20

=20

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2a39d46 ]

=20

h m revenue and customs =20
Support from HMRC
=20
=20
=20
=20
=20

Dearcustomer,

If youre a director, or run a payroll that includes directors, our webina=
rs and videos provide the payroll support you need.

You can ask questions during the following live webinar using the on-scre=
en text box:

*Company directors  payroll and you*

Find out about the treatment of payments to directors for Income Tax and =
National Insurance purposes, how to deal with expenses and benefits, subm=
issions you need to make, and keeping records.

*Register here* [ https://attendee.gotowebinar.com/rt/2752471639147635469=
?source=3DCampaign-Oct-7 ]

Theres also a short webinar covering '*Payroll software and sending repor=
ts to HMRC* [ https://www.youtube.com/watch?v=3DdyYMHJz7N9w&list=3DPL8Ecn=
heDt1ziNJiGE_vbF8M8XPaIgqhHI&index=3D2&utm_source=3DHMRC-DCS-Oct-7&utm_ca=
mpaign=3DDCS-Campaign&utm_medium=3Demail ]', available on HMRCs YouTube c=
hannel.

Get payroll right with help from HMRC.

Yours sincerely

alison walsh signature

Alison Walsh

Head of Digital Communication Services

=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/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2a39d46 ]HMRC =
Forum [ https://community.hmrc.gov.uk/ ]  =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_79F_93D9_167E92A6.5B6AD2EB
Content-Type: text/html;
	charset="Cp1252"
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>    Company directors and PAYE
</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=
;">
<table bgcolor=3D'#ffffff' border=3D'0' cellpadding=3D'0' cellspacing=3D'=
0' style=3D'width: 100%;'>
<tbody>
<tr bgcolor=3D'#ffffff'>
<td align=3D'center' style=3D'background-color: #ffffff; padding: 0px; fo=
nt-size:1px; font-family:&#39;Helvetica Neue&#39;, Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
Online help with payroll
</td>
</tr>
</tbody>
</table>


<!--[if (gte mso 9)|(IE)]>
  <table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top">=
</a></td></tr></table>
<![endif]-->
<a name=3D"gd_top" id=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"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYTM5ZDQ2In0.o=
gSIQhmKc922J3czflgQ2f8cRLoIQWcf-vlDsLg5o1k/s/565344755/br/86736099314-l" =
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-all=
; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyph=
ens: 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">Support from HMRC</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;" alt=3D"" 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=A0customer,</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=92re a director, or run a payroll that includes director=
s, our webinars and videos provide the payroll support you need.</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">You can ask questions during the following live webinar using t=
he on-screen text box:</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>Company directors =96 payroll and you</strong></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">Find out about the treatment of payments to directors for Incom=
e Tax and National Insurance purposes, how to deal with expenses and bene=
fits, submissions you need to make, and keeping records.</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"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZW=
JpbmFyLmNvbS9ydC8yNzUyNDcxNjM5MTQ3NjM1NDY5P3NvdXJjZT1DYW1wYWlnbi1PY3QtNyJ=
9.7ryZUaYcRYlFQurEg0DgSgmahyQhJ-5oRx4gmv8DDLE/s/565344755/br/86736099314-=
l" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: no=
ne; hyphens: none;"><strong>Register here</strong></a></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">There=92s also a short webinar covering '<a href=3D"https://lin=
ks.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjox=
MDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiL=
CJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS93YXRjaD92PWR5WU1ISno3Tjl3Jmxpc3=
Q9UEw4RWNuaGVEdDF6aU5KaUdFX3ZiRjhNOFhQYUlncWhISSZpbmRleD0yJnV0bV9zb3VyY2U=
9SE1SQy1EQ1MtT2N0LTcmdXRtX2NhbXBhaWduPURDUy1DYW1wYWlnbiZ1dG1fbWVkaXVtPWVt=
YWlsIn0.EILGAqhAhYSmkQCFxm8XUb_fHHQ-EWPMCue14_z-l4k/s/565344755/br/867360=
99314-l" style=3D"color: #0000EE; text-decoration: underline; -ms-word-br=
eak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphe=
ns: none; hyphens: none;"><strong>Payroll software and sending reports to=
 HMRC</strong></a>', available on HMRC=92s YouTube channel.</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">Get payroll right with help from HMRC.</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">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/04/1891962/a-walsh-signature-orig=
inal_original.png" style=3D"width: 132px; height: auto !important; max-he=
ight: auto !important; border: none;" alt=3D"alison walsh signature" widt=
h=3D"132" height=3D"70"><p class=3D"gd_p" style=3D"text-align: left; line=
-height: 1.4; color: #000000; font-family: arial, helvetica, sans-serif; =
font-size: 13px; margin: 15px 0;" align=3D"left">Alison Walsh</p>
<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">Head of Digital Communication Services</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"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.W8dJPj95xp24GLuBJJnwlETZx8Q15t4W0YTI_=
6MLxx8/s/565344755/br/86736099314-l" target=3D"_blank" rel=3D"noopener no=
referrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"http=
s://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/190=
8767/icon-youtube-original_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"youtube=
" width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov=
.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMj=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczo=
vL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.90BpGvX-93xMZsopRQpfA2v_1NR3aw2Ya4-zJyO=
J9qE/s/565344755/br/86736099314-l" target=3D"_blank" rel=3D"noopener nore=
ferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-bre=
ak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphen=
s: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"https:=
//content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/19087=
68/hmrc-twitter-original_original.png" style=3D"width: 95px; height: auto=
 !important; max-height: auto !important; border: none;" alt=3D"twitter" =
width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.u=
k/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpj=
bGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL=
3d3dy5nb3YudWsvIn0.feo9oN6oGhz0JAuRIrYRucaxOa_62W9z0X56qVtHGao/s/56534475=
5/br/86736099314-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D=
"color: #0000EE; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;"><img class=3D"govd_template_image" src=3D"https://content.govdel=
ivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-or=
iginal_original.png" style=3D"width: 95px; height: auto !important; max-h=
eight: auto !important; border: none;" alt=3D"visit gov dot u k" width=3D=
"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL2NvbnRlb=
nQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYTM5ZDQ2In=
0.Cz9dEVw5GT76gVvh1jLkwlg0IgJ0I59h4k8_JbpVbP0/s/565344755/br/86736099314-=
l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE;=
 text-decoration: underline; -ms-word-break: break-all; word-break: break=
-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img cl=
ass=3D"govd_template_image" src=3D"https://content.govdelivery.com/attach=
ments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_original.=
png" style=3D"width: 95px; height: auto !important; max-height: auto !imp=
ortant; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><a hr=
ef=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXR=
pbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEw=
MTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ay8ifQ.Lt=
qpJPfHfRk8en23IHganj4CjQgY-Bu-t9Q01OPXWyI/s/565344755/br/86736099314-l" t=
arget=3D"_blank" rel=3D"noopener noreferrer" title=3D"HMRC online custome=
r forum" style=3D"color: #0000EE; text-decoration: underline; -ms-word-br=
eak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphe=
ns: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"https=
://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/08/2087=
996/pagesagent_original.png" style=3D"width: 95px; height: auto !importan=
t; 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"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.pt6iYPaI6X_VjIGTkE3TFssb3d67Z5iUQAjOsiKas2=
Q/s/565344755/br/86736099314-l" style=3D"color: #FFFFFF; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search 'A=
void 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"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.NRhRgkEwqh4pP2e_mo0otTfC350li-KmHPSlrMU7ut=
c/s/565344755/br/86736099314-l" style=3D"color: #FFFFFF; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences</=
a>=A0 |=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29=
udGFjdC1obXJjIn0.M6meJwFs3YpESQkSLQAPLRve925jJUe6VWCoSSXlT3M/s/565344755/=
br/86736099314-l" style=3D"color: #FFFFFF; text-decoration: underline; -m=
s-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -=
moz-hyphens: none; hyphens: none;">Contact Us</a>=A0 |=A0=A0<a href=3D"ht=
tps://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5=
rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1=
NzA4NzEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY=
2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.YuA8h02G6Cvua6_mBEZsc7CYe9Q5yL=
Co_LBUt6sIi0o/s/565344755/br/86736099314-l" 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</a>=A0=A0=
|=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9=
.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24i=
LCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAxM=
DEyLjI4NTcwODcxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY2=
91bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.Uv0LWdx=
zvpVj438_iYdqt-yAqp3pC8Zk6YG1ptVa-YI/s/565344755/br/86736099314-l?verific=
ation=3D5.a39fd195ee642e8b5d35806ef443d017&destination=3Dvince%40showfile=
.com" style=3D"color: #FFFFFF; text-decoration: 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"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.x11lEIBE75hVUY9-6z-E5ypQqECz45H0pITZ-jrndzU/s/565344755/br/86736=
099314-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: 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"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTIuMjg1NzA4NzEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.i_7H8CLioHbZo5UWo24x1_kJVy3S=
Ehdy6FAY9QgXdfI/s/565344755/br/86736099314-l" target=3D"_blank"><img src=3D=
"https://content.govdelivery.com/images/govd-logo-dark.png" border=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=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD04NjczNjA5OTMxNC1sJnN1YnNjcmliZXJpZD01NjUzNDQ3NTUmbXNpZ=
D0mYXVpZD0mbWFpbGluZ2lkPTIwMjAxMDEyLjI4NTcwODcxJm1lc3NhZ2VpZD1NREItUFJELU=
JVTC0yMDIwMTAxMi4yODU3MDg3MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0=
xNjkwNjI2MSZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2Zp=
bGUuY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1=
" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_79F_93D9_167E92A6.5B6AD2EB--