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Income tax
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<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"100%">
<tbody>
<tr>
<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=
"600.0" height=3D"157" style=3D"display: block; border: none; text-decorati=
on: none; color: rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; line=
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gn" id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
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<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<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: =
rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; line-height: 1.25rem;=
" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</div>
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</td>
</tr>
</tbody>
</table>
</td>
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</tbody>
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</td>
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</td>
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</table>
</td>
</tr>
</tbody>
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<!-- 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: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
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=C2=A0
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</td>
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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;" 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">Are you ready for the upcoming changes to =
payroll matters for the tax year 2026<span>=E2=80=8C=E2=80=8C=E2=80=8C</spa=
n><span>=C2=A0</span>to<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><span>=C2=A0=
</span>2027?<br role=3D"presentation"><br role=3D"presentation">Join our li=
ve webinar and if you=E2=80=99ve got a question, pop it into the on-screen =
text box.<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;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Emp=
loyers =E2=80=93 what=E2=80=99s new for 2026<span>=E2=80=8C=E2=80=8C=E2=80=
=8C</span><span>=C2=A0</span>to<span>=E2=80=8C=E2=80=8C=E2=80=8C</span><spa=
n>=C2=A0</span>2027?</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=
-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); text-align: left;"><a href=3D"https://pp5=
ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternal=
accessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17724468457636%26=
tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D87F1051FF83395EC998BD2CE=
A2/1/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be20b943-000000/FhdWDnhhp=
XBakG-fTwjD3_TrDc8=3D252" style=3D"color: #000000; text-decoration: none;">=
<span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register=
for this webinar to find out about what=E2=80=99s new for employers</span>=
</a>, during which we=E2=80=99ll be covering:</span><br role=3D"presentatio=
n"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); 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: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">Income tax</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">National Insurance contributions and E=
mployment Allowance</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">expenses and benefits for employees</s=
pan>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">National Living Wage and National Mini=
mum Wage</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">statutory payments</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">student loans<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">Finally, don=E2=80=99t miss out! Subscribe to <a hr=
ef=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampa=
ign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D=
17724468457637%26tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D87F1051=
FF83395EC998BD2CEA2/1/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be20b943=
-000000/iz54HuN5kg_Dp-ktUVhvupKADnI=3D252" style=3D"color: #000000; text-de=
coration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0=
, 255);">HMRC=E2=80=99s YouTube channel</span></a> and you=E2=80=99ll be th=
e first to know about our new videos.<br role=3D"presentation"><br role=3D"=
presentation">Yours faithfully<br role=3D"presentation">HM Revenue and Cust=
oms</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 -->
<!-- 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: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[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; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=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:sep=
arate;border-spacing:0px;">
<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
<!--<![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: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table role=3D"presentation" style=3D"text-align:center;" width=3D"247" cla=
ss=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=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17724468457630%26tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D87=
F1051FF83395EC998BD2CEA2/1/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be2=
0b943-000000/X8QpuCB2X2CYUbKLDYQT56xr7no=3D252"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_174118643=
01782.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"42" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"k1g0ce4gxg=
o" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17724468457630%26tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D87=
F1051FF83395EC998BD2CEA2/2/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be2=
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"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_3=
39_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->
</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"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17724468457637%26tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D87=
F1051FF83395EC998BD2CEA2/2/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be2=
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4027.png" style=3D"display:block; border:none; text-decoration:none;" width=
=3D"48" height=3D"50" alt=3D"YouTube" border=3D"0" id=3D"1txtzvxf1be" class=
=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->
<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
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;" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTu=
be_cut_323_338_17411864834027.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->
</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"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17724468457633%26tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D87=
F1051FF83395EC998BD2CEA2/1/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be2=
0b943-000000/9JzSMluwXc71-gxpTkpdvsplFgU=3D252"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1659613781351/X_cut_16988450460127.png" styl=
e=3D"display:block; border:none; text-decoration:none;" width=3D"37" height=
=3D"50" alt=3D"X" border=3D"0" id=3D"s7s7230cz0h" 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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th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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icampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17724468457638%26tid=3Dcc-1_1772448752012394201%26signature=3DDEE97D8=
7F1051FF83395EC998BD2CEA2/1/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be=
20b943-000000/mT1t3FA_6F3sV6q7BBOkL8BQXLc=3D252" 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_1772448752012394201%26unsub_type=3D1%26store=3Demail%26signa=
ture=3DDEE97D87F1051FF83395EC998BD2CEA2/1/010b019cae2ffb23-75b28cfb-24d0-4c=
9c-b9c8-fb60be20b943-000000/HJbmvGzK5ljVR2CSMekar2whaIc=3D252" 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=3D17724468457634%26tid=3Dcc-1_177244=
8752012394201%26signature=3DDEE97D87F1051FF83395EC998BD2CEA2/1/010b019cae2f=
fb23-75b28cfb-24d0-4c9c-b9c8-fb60be20b943-000000/BBCpsDEuO0DhpTQKNDK1UyQ2LI=
0=3D252" 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">
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color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
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<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=3D17724468457631%26tid=3Dcc-1_1772448752012394201%26si=
gnature=3DDEE97D87F1051FF83395EC998BD2CEA2/1/010b019cae2ffb23-75b28cfb-24d0=
-4c9c-b9c8-fb60be20b943-000000/yUzfSt4XUdnGnFj9gfyNHaAHMO4=3D252" 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=3D17724468457635%26tid=3Dcc-1_1772448752=
012394201%26signature=3DDEE97D87F1051FF83395EC998BD2CEA2/1/010b019cae2ffb23=
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252" 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=
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93.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalacc=
essweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17724468457632%26tid=
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1/010b019cae2ffb23-75b28cfb-24d0-4c9c-b9c8-fb60be20b943-000000/Pd6Zkw-2QtKq=
2FiAj7XULStMlqI=3D252" 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">
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