HEX

File: D:/hMailServer/Data/showfile.com/admin/61/{615DC1DF-1C43-4C4F-BCDB-B1281DA81119}.eml
Date: Wed, 26 Mar 2025 20:09:33 +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: Spring Statement 2025
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-0_1743009859220199931&signature=3D6CDA95F4996AE6A03240B40725E275=
C0 =20

=20

=20

Dear customer,

Today the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made he=
r Spring Statement speech =E2=80=93 setting out the government=E2=80=99s pl=
ans to provide security, reform the state and grow the economy, including t=
he approach to raise additional funds to deliver the Plan for Change. =20

Measures announced today include a number of changes that employers should =
know, and may need to take action on.

Key tax measures are detailed below

Information on all Spring Statement measures announced today can be found i=
n the https://www.gov.uk/government/collections/spring-statement-2025-tax-r=
elated-documents , including consultations and tax information and impact n=
otes can be found on GOV

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

.UK.

High Income Child Benefit Charge (HICBC) changes =20

From summer 2025, your eligible employees who become liable to the HICBC wi=
ll be able to report their family=E2=80=99s Child Benefit payments through =
a new digital service and pay HICBC directly through changes to their PAYE =
tax code. The HICBC charge itself is not changing.

Paying your PAYE and VAT bill by Direct Debit=20

GOV

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

.UK guidance has been updated on how to pay your:

=E2=80=A2

https://www.gov.uk/pay-paye-tax?utm_source=3DPAYE&utm_medium=3Demail&utm_ca=
mpaign=3DDD=20

=E2=80=A2

https://www.gov.uk/pay-vat?utm_source=3DVAT&utm_medium=3Demail&utm_campaign=
=3DDD =20

You can make your PAYE or VAT payments simpler by signing up to pay by Dire=
ct Debit. Direct Debit is the most accurate way to pay your PAYE and VAT ta=
x bills, reducing the burden of having to make the payment yourself, so you=
 don=E2=80=99t need to work out how much you need to pay or miss a payment =
deadline.=20

Payments are automatically collected from your bank account based on the in=
formation you provide in your:

=E2=80=A2

Full Payment Summary and Employer Payment Summary for PAYE tax bill

=E2=80=A2

VAT return

Private Intermittent Securities and Capital Exchange System (PISCES)=20

The PISCES, a new type of regulated stock market, will facilitate secondary=
 trading of private company shares on an intermittent basis. HM Treasury wi=
ll introduce legislation in May

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

2025 to implement PISCES. Trading is likely to begin later in 2025.=E2=80=
=AF=20

The https://www.gov.uk/government/publications/tax-implications-for-compani=
es-and-employees-in-relation-to-employees-trading-their-shares-on-pisces se=
ts out:

=E2=80=A2

the tax consequences when employees acquire shares in the companies they wo=
rk for

=E2=80=A2

how the readily convertible asset rules apply

=E2=80=A2

how PISCES trading windows interact with the tax advantaged share schemes, =
Enterprise Management Incentive (EMI) and Company Share Option Plan (CSOP)

=E2=80=A2

when Capital Gains Tax is chargeable and share valuation rules

A draft statutory instrument providing exemption from Stamp Duty and Stamp =
Duty Reserve Tax (SDRT) for PISCES share transactions has been published fo=
r technical consultation.

https://www.gov.uk/government/consultations/stamp-duty-and-stamp-duty-reser=
ve-tax-exemption-for-pisces-transactions .

Research and Development (R and D) consultation=20

HMRC is publishing a consultation on widening the use of advance clearances=
 in R and D tax reliefs. =20

This consultation will explore options that aim to reduce error and fraud i=
n the reliefs, provide certainty to businesses, and improve the customer ex=
perience.=20

https://www.gov.uk/guidance/check-the-status-of-tax-policy-consultations ca=
n also be found on GOV

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

.UK.

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://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service=20

https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV

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

.UK.

Stay safe online

=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV

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

.UK.

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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43_Email_banner_Spring_Statement_v1_2_17068091134166.png" alt=3D"Spring Sta=
tement with decorative image" border=3D"0" width=3D"600.0" height=3D"157" s=
tyle=3D"display: block; border: none; text-decoration: none; color: rgb(0, =
0, 0); font-family: arial; font-size: 12px; line-height: 20px; width: 100%;=
 max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
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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: 12px; line-height: 20px;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/10843_Email=
_banner_Spring_Statement_v1_2_17068091134166.png" alt=3D"Spring Statement w=
ith decorative image">
</div>
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<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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>
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so-line-height-rule:exactly;" height=3D"15">
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0" border=3D"0">
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<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
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>
<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:collapse;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,</span><br><br>Today the C=
hancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her Spring St=
atement speech =E2=80=93 setting out the government=E2=80=99s plans to prov=
ide security, reform the state and grow the economy, including the approach=
 to raise additional funds to deliver the Plan for Change. =C2=A0<br><br>Me=
asures announced today include a number of changes that employers should kn=
ow, and may need to take action on.<br></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;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Key=
 tax measures are detailed below</span>
</h1>
</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;">Information on all Spr=
ing Statement measures announced today can be found in the <a href=3D"https=
://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&l=
inkid=3D17430037710930&tid=3Dcc-0_1743009859220199931&signature=3D6CDA95F49=
96AE6A03240B40725E275C0" style=3D"color: #000000; text-decoration: none;"><=
span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Spring St=
atement 2025</span></a> page on GOV.<span>=E2=80=8C=E2=80=8C=E2=80=8C</span=
>UK. =C2=A0<br><br><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb=
/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17430037710920&tid=3Dcc-0_174300=
9859220199931&signature=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color:=
 #000000; text-decoration: none;"><span style=3D"text-decoration: underline=
; color: rgb(0, 0, 255);">Tax related documents</span></a>, including consu=
ltations and tax information and impact notes can be found on GOV<span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br></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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Hig=
h Income Child Benefit Charge (HICBC) changes =C2=A0</span>
</h2>
</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;">From summer 2025, your=
 eligible employees who become liable to the HICBC will be able to report t=
heir family=E2=80=99s Child Benefit payments through a new digital service =
and pay HICBC directly through changes to their PAYE tax code. The HICBC ch=
arge itself is not changing.</span><br></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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Pay=
ing your PAYE and VAT bill by Direct Debit=C2=A0</span>
</h2>
</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;">GOV<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span>.UK guidance has been updated on how to pay your:</sp=
an><br></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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17430037710921&tid=3Dcc-0_1743009859220199931&signatur=
e=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: #000000; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">PAYE bill by Direct Debit</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;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17430037710924&tid=3Dcc-0_1743009859220199931&signatur=
e=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: #000000; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">=EF=BB=BFVAT bill by Direct Debit</span></a> =C2=A0</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;"><br>You can make your =
PAYE or VAT payments simpler by signing up to pay by Direct Debit. Direct D=
ebit is the most accurate way to pay your PAYE and VAT tax bills, reducing =
the burden of having to make the payment yourself, so you don=E2=80=99t nee=
d to work out how much you need to pay or miss a payment deadline.=C2=A0<br=
><br>Payments are automatically collected from your bank account based on t=
he information you provide in your:</span><br></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;">Ful=
l Payment Summary and Employer Payment Summary for PAYE tax bill</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;">VAT=
 return</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Pri=
vate Intermittent Securities and Capital Exchange System (PISCES)=C2=A0</sp=
an>
</h2>
</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;">The PISCES, a new type=
 of regulated stock market, will facilitate secondary trading of private co=
mpany shares on an intermittent basis. HM Treasury will introduce legislati=
on in May<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2025 to implement PISCES.=
 Trading is likely to begin later in 2025.=E2=80=AF=C2=A0<br><br>The <a hre=
f=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=
=3Dnotrack&linkid=3D17430037710931&tid=3Dcc-0_1743009859220199931&signature=
=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: #000000; text-decorati=
on: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255)=
;">technical note</span></a> sets out:</span><br></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;">the=
 tax consequences when employees acquire shares in the companies they work =
for</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;">how=
 the readily convertible asset rules apply</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;">how=
 PISCES trading windows interact with the tax advantaged share schemes, Ent=
erprise Management Incentive (EMI) and Company Share Option Plan (CSOP)</sp=
an>
</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;">whe=
n Capital Gains Tax is chargeable and share valuation rules</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;"><br>A draft statutory =
instrument providing exemption from Stamp Duty and Stamp Duty Reserve Tax (=
SDRT) for PISCES share transactions has been published for technical consul=
tation.<br><br><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Tra=
ckURLSrv?campaignkw=3Dnotrack&linkid=3D17430037710926&tid=3Dcc-0_1743009859=
220199931&signature=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: #00=
0000; text-decoration: none;"><span style=3D"text-decoration: underline; co=
lor: rgb(0, 0, 255);">The consultation is open for feedback until 23=E2=80=
=8C=E2=80=8C=E2=80=8C April=E2=80=8C=E2=80=8C=E2=80=8C 2025</span></a>.</sp=
an><br></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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Res=
earch and Development (R and D) consultation=C2=A0</span>
</h2>
</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;">HMRC is publishing a c=
onsultation on widening the use of advance clearances in R and D tax relief=
s. =C2=A0<br><br>This consultation will explore options that aim to reduce =
error and fraud in the reliefs, provide certainty to businesses, and improv=
e the customer experience.=C2=A0<br><br><a href=3D"https://hmrc.imicampaign=
.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17430037710=
923&tid=3Dcc-0_1743009859220199931&signature=3D6CDA95F4996AE6A03240B40725E2=
75C0" style=3D"color: #000000; text-decoration: none;"><span style=3D"text-=
decoration: underline; color: rgb(0, 0, 255);">The consultation is open for=
 feedback until 26 May 2025</span></a>.=C2=A0<br><br>Information on all the=
 Spring Statement measures announced today can be found in the <a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
ck&linkid=3D17430037710930&tid=3Dcc-0_1743009859220199931&signature=3D6CDA9=
5F4996AE6A03240B40725E275C0" style=3D"color: #000000; text-decoration: none=
;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Sprin=
g Statement 2025</span></a> page on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</s=
pan><span>.</span>UK.=E2=80=AF=C2=A0<br><br><a href=3D"https://hmrc.imicamp=
aign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D1743003=
7710932&tid=3Dcc-0_1743009859220199931&signature=3D6CDA95F4996AE6A03240B407=
25E275C0" style=3D"color: #000000; text-decoration: none;"><span style=3D"t=
ext-decoration: underline; color: rgb(0, 0, 255);">Consultations</span></a>=
 can also be found on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.<br><b=
r>Yours faithfully<br>HM Revenue and Customs</span><br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

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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"=
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<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
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</td>
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<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
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<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=
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<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710922&tid=3Dcc-0_1743009859220199931&signa=
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ng" style=3D"display:block; border:none; text-decoration:none;" width=3D"34=
" height=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"ew0hp1gd29p" clas=
s=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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710922&tid=3Dcc-0_1743009859220199931&signa=
ture=3D6CDA95F4996AE6A03240B40725E275C0"><img width=3D"34" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_339_GOV=
UKcrown_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"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710936&tid=3Dcc-0_1743009859220199931&signa=
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</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">
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rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_cut=
_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710925&tid=3Dcc-0_1743009859220199931&signa=
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20563.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"178" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"3z=
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</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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710925&tid=3Dcc-0_1743009859220199931&signa=
ture=3D6CDA95F4996AE6A03240B40725E275C0"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/223_50HMRCC=
ommunityForums_2_17413378620563.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710927&tid=3Dcc-0_1743009859220199931&signa=
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</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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17430037710927&tid=3Dcc-0_1743009859220199931&signa=
ture=3D6CDA95F4996AE6A03240B40725E275C0"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.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: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[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;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;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;">
<h1>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 16px;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h1>
</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-top: =
10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17430037710929&tid=3Dcc-0_1743009859220199931&sign=
ature=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);"><span style=3D"font-size: 16px;">Manage help and support emails in =
our email portal</span></span></a><span style=3D"font-size: 16px; color: rg=
b(0, 0, 0);">.</span><br><br><a href=3D"http://hmrc.imicampaign.uk/external=
accessweb/EmailUnsubscribe?campaignkw=3Dnotrack&tid=3Dcc-0_1743009859220199=
931&unsub_type=3D1&store=3Demail&signature=3D6CDA95F4996AE6A03240B40725E275=
C0" style=3D"color: #0000ff; text-decoration: none;"><span style=3D"text-de=
coration: underline; color: rgb(0, 0, 255);"><span style=3D"font-size: 16px=
;">Unsubscribe from all help and support emails</span></span></a><span styl=
e=3D"font-size: 16px; color: rgb(0, 0, 0);">.</span><br><br><span style=3D"=
font-size: 16px; color: rgb(0, 0, 0);"><strong>HMRC app</strong> =E2=80=93 =
you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSr=
v?campaignkw=3Dnotrack&linkid=3D17430037710928&tid=3Dcc-0_17430098592201999=
31&signature=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: #000000; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);">download the HMRC app</span></a> on your mobile to get infor=
mation about your tax, income, tax codes, National Insurance and any benefi=
ts paid by HMRC. Find out what the app can do and how to download it on GOV=
<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br><br><span style=3D"f=
ont-size: 16px; 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.</span><br=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17430037710933&tid=3Dcc-0_1743009=
859220199931&signature=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"color: =
rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: und=
erline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span style=3D=
"color: rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalacc=
essweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17430037710935&tid=3Dcc-0_=
1743009859220199931&signature=3D6CDA95F4996AE6A03240B40725E275C0" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=A0| =C2=A0<span=
 style=3D"color: rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/ex=
ternalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17430037710934&ti=
d=3Dcc-0_1743009859220199931&signature=3D6CDA95F4996AE6A03240B40725E275C0" =
style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text=
-decoration: underline;">Further support=EF=BB=BF</span></a></span></span><=
br>
</div>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" wi=
dth=3D"600px" class=3D"hide">
 <tbody><tr>
  <td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"min-width: =
600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" height=3D"1"=
 width=3D"600" style=3D"max-height:1px; min-height:1px; display:block; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
=3D"0">
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