HEX

File: D:/hMailServer/Data/showfile.com/admin/57/{573CD90F-C8D5-4DB1-A53D-87D1B6974780}.eml
Date: Fri, 22 May 2026 10:27:44 +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: =?UTF-8?Q?We=E2=80=99re_here_to_help_with_your_P11D_and_P11D(b)?=
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Message-ID: <010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c2884925-000000@eu-west-2.amazonses.com>
Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1779445494078560211&signature=3D5F398BA6D41A7F151A92E97496CBC2=
CE =20

=20

=20

Dear customer,

Got expenses or benefits to report? Make sure you submit your form P11D for=
 2025

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

to

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

2026 by 6

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

July

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

2026. If you need to report Class1a National Insurance contributions, you=
=E2=80=99ll also need to send form P11D(b) by this date.

Whether you=E2=80=99re new to payroll or want a quick refresher, join our l=
ive webinar =E2=80=93 during which you can ask questions using the on-scree=
n text box.

Please note this webinar doesn=E2=80=99t include how to work out the value =
of benefits.

Submitting forms P11D and P11D(b) online

https://attendee.gotowebinar.com/rt/7715416484128464479?source=3DCampaign-M=
ay-P11(D)-1 , including:

=E2=80=A2

an overview of the forms P11D and P11D(b)

=E2=80=A2

the benefits of submitting these forms online and how

=E2=80=A2

payrolling expenses and benefits

Need to know more about PAYE Settlement Agreements (PSA)? Choose from the s=
hort videos in the ' https://www.youtube.com/playlist?list=3DPL8EcnheDt1zjU=
JUfg2-AKd_JMxBax7aCt&utm_source=3DHMRC-DCS-May-P11(D)-1&utm_campaign=3DDCS-=
Campaign&utm_medium=3Demail ' playlist, available on HMRC=E2=80=99s YouTube=
 channel.

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

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.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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</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; 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">Got expenses or benefits to report? Make s=
ure you submit your form P11D for 2025<span>=E2=80=8C=E2=80=8C=E2=80=8C</sp=
an> to<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026 by 6<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span> July<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026. I=
f you need to report Class1a National Insurance contributions, you=E2=80=99=
ll also need to send form P11D(b) by this date.<br role=3D"presentation"><b=
r role=3D"presentation">Whether you=E2=80=99re new to payroll or want a qui=
ck refresher, join our live webinar =E2=80=93 during which you can ask ques=
tions using the on-screen text box.<br role=3D"presentation"><br role=3D"pr=
esentation">Please note this webinar doesn=E2=80=99t include how to work ou=
t the value of benefits.<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;">Sub=
mitting forms P11D and P11D(b) online</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=3D17794394125289%26=
tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6D41A7F151A92E97496CBC2=
CE/1/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c2884925-000000/8N_V979XN=
NO4f1QLS0hzqd89kc0=3D258" style=3D"color: #000000; text-decoration: none;">=
<span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">This web=
inar looks at how to complete forms P11D and P11D(b)</span></a>, including:=
</span><br role=3D"presentation"></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;">
an overview of the forms P11D and P11D(b)
</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;">
the benefits of submitting these forms online and how
</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;">
payrolling expenses and benefits<br role=3D"presentation">
</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">Need to know more about PAYE Settlement Agreements =
(PSA)? Choose from the short videos in the '<a href=3D"https://pp5ig393.r.e=
u-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb=
%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17794394125295%26tid=3Dcc-=
1_1779445494078560211%26signature=3D5F398BA6D41A7F151A92E97496CBC2CE/1/010b=
019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c2884925-000000/9wVXaY1EyFKtXdiiAc=
sBsBs67Qc=3D258" style=3D"color: #000000; text-decoration: none;"><span sty=
le=3D"text-decoration: underline; color: rgb(0, 0, 255);">PAYE Settlement A=
greement (PSAs)</span></a>' playlist, available on HMRC=E2=80=99s YouTube c=
hannel.<br role=3D"presentation"><br role=3D"presentation">Yours faithfully=
<br role=3D"presentation">HM Revenue and Customs</span><br role=3D"presenta=
tion">
</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=3D17794394125288%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6=
D41A7F151A92E97496CBC2CE/1/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c28=
84925-000000/j2AhFEMiYrVmqGs5JUn-cJkNfhU=3D258"><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"04itj12hin=
3k" 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=3D17794394125288%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6=
D41A7F151A92E97496CBC2CE/2/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c28=
84925-000000/JbvUkBV39U0THlSA1isjeSkdb3I=3D258"><img width=3D"42" height=3D=
"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=3D17794394125296%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6=
D41A7F151A92E97496CBC2CE/1/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c28=
84925-000000/hifWTcqwOFlwFUGp2TV8E_LPVZg=3D258"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1713531756154/YouTube_cut_323_338_1741186483=
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"ifeqzm23ia" 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=3D17794394125296%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6=
D41A7F151A92E97496CBC2CE/2/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c28=
84925-000000/qEXM-kG3HmVBDc_fq9nlLyxeM-c=3D258"><img width=3D"48" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" 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=3D17794394125292%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6=
D41A7F151A92E97496CBC2CE/1/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c28=
84925-000000/oY0Akyf4xNoYHXyZDzT8cwRsUs8=3D258"><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"vi0ehsrr9oh" 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=3D17794394125292%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA6=
D41A7F151A92E97496CBC2CE/2/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c28=
84925-000000/pXkdIarLtmGIKJmmXoxxYT0oxOA=3D258"><img width=3D"37" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/X_cut=
_16988450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<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>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi 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(216, 216, 217); max-wid=
th: 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;">
<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</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=3D17794394125297%26tid=3Dcc-1_1779445494078560211%26signature=3D5F398BA=
6D41A7F151A92E97496CBC2CE/1/010b019e4f3a09ec-91508207-84d3-42f0-92a2-17d7c2=
884925-000000/qbSXsL06EWzQiUc5RHuqm75uUIE=3D258" 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=
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