HEX

File: D:/hMailServer/Data/showfile.com/admin/67/{671ABA44-F57D-48D3-96EF-4AA1E4C188D7}.eml
Date: Wed, 23 Feb 2022 10:52:52 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b017f26366210-3eec3111-76ba-49c4-b988-fc11e7a28847-000000@eu-west-2.amazonses.com>
Subject: Closure of the Statutory Sick Pay Rebate Scheme
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Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC04_1645613550150036531&signature=3D77EA27DE0A370D=
922DF80BD7A9FC9BC4=20

=20

=20

=20

Coronavirus grants

=20

=20

=20

=20

Dear customer,

=E2=80=8C=E2=80=8CFinal claims for the Statutory Sick Pay Rebate Scheme =20

The=E2=80=AFStatutory Sick Pay Rebate Scheme=E2=80=AFwill close on 17

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

March

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

2022. You have until 24

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

March

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

2022 to submit any new claims for absence periods up to 17

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

March

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

2022, or to amend claims you have already submitted.=20

You will no longer be able to claim back Statutory Sick Pay (SSP) for your =
employees=E2=80=99 coronavirus-related absences or self-isolation that occu=
r after

=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C17=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8CMarch=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2022

. =20

From 25

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

March, we will return to the normal SSP rules, which means you can revert t=
o paying SSP from the fourth qualifying day your employee is off work regar=
dless of the reason for their sickness absence. For more information on SSP=
 rules, search for 'Statutory Sick Pay (SSP): employer guide' on GOV

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

.UK. =20

For more information on eligibility and how to make your final claims, sear=
ch 'check if you can claim back Statutory Sick Pay' on GOV

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

.UK.=20

Warning about scams=E2=80=AF

If someone contacts you saying they=E2=80=99re from HMRC and wants you to t=
ransfer money urgently or give personal information, never let yourself be =
rushed. There are many different types of=E2=80=AFscam. Some threaten you w=
ith immediate arrest for tax evasion, others offer a tax rebate. Do not pan=
ic. We will never phone threatening you with arrest, only criminals do that=
.

Take your time and check 'HMRC=E2=80=99s advice about scams' on GOV

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

.UK before you do anything. You can also phone us directly, but make sure y=
ou use our contact details on GOV

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

.UK. The National Cyber Security Centre has a helpful guide on how to stay =
secure online and protect yourself or your business against cyber crime, wh=
ich you can find at cybera

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

ware.

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

gov.

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

uk.=E2=80=AF

Yours faithfully

Jim Harra=20

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

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

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

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

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

To make changes to your topic subscriptions or to unsubscribe please go to =
https://www.public-inf.co.uk/ .

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

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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 <span style=3D"color: #000000; font-size: 26px;">Coronavirus grants</span>
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<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
<!--[if !mso]><!-->
&nbsp;
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<!--[if gte mso 15]>&nbsp;<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
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</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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&nbsp;
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</td>
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</table>
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<!-- 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;">
<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: justify; line-height: 20px; padding-bo=
ttom: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</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: 3px; padding-top: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>=E2=80=8C=E2=80=8CFinal claims for the Statutory Sick Pay Rebate Sche=
me &nbsp;</strong><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: 3px; padding-top: 3px; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Th=
e=E2=80=AFStatutory Sick Pay Rebate Scheme=E2=80=AFwill close on 17<span>=
=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span>March<span>=E2=80=8C=E2=80=8C=
=E2=80=8C =E2=80=8C</span>2022. You have until 24<span>=E2=80=8C=E2=80=8C=
=E2=80=8C =E2=80=8C</span>March<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C<=
/span>2022 to submit any new claims for absence periods up to 17<span>=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span>March<span>=E2=80=8C=E2=80=8C=E2=
=80=8C =E2=80=8C</span>2022, or to amend claims you have already submitted.=
&nbsp;</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: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 3px; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u will no longer be able to claim back Statutory Sick Pay (SSP) for your em=
ployees=E2=80=99 coronavirus-related absences or self-isolation that occur =
after<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C17=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8CMarch=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2022</span>. &nbsp;<=
/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: left; line-height: 20px; padding-botto=
m: 3px; padding-top: 3px; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fr=
om 25<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span>March, we will retur=
n to the normal SSP rules, which means you can revert to paying SSP from th=
e fourth qualifying day your employee is off work regardless of the reason =
for their sickness absence. For more information on SSP rules, search for '=
Statutory Sick Pay (SSP): employer guide' on GOV<span>=E2=80=8C=E2=80=8C=E2=
=80=8C</span>.UK. &nbsp;</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: left; line-height: 22px; padding-botto=
m: 3px; padding-top: 3px; padding-left: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r more information on eligibility and how to make your final claims, search=
 'check if you can claim back Statutory Sick Pay' on GOV<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span>.UK.&nbsp;</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: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Warning about scams=E2=80=AF</strong><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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 someone contacts you saying they=E2=80=99re from HMRC and wants you to tra=
nsfer money urgently or give personal information, never let yourself be ru=
shed. There are many different types of=E2=80=AFscam. Some threaten you wit=
h immediate arrest for tax evasion, others offer a tax rebate. Do not panic=
. We will never phone threatening you with arrest, only criminals do that.<=
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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ta=
ke your time and check 'HMRC=E2=80=99s advice about scams' on GOV<span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span>.UK before you do anything. You can also pho=
ne us directly, but make sure you use our contact details on GOV<span>=E2=
=80=8C=E2=80=8C=E2=80=8C</span>.UK. The National Cyber Security Centre has =
a helpful guide on how to stay secure online and protect yourself or your b=
usiness against cyber crime, which you can find at cybera<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span>ware.<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>gov.<spa=
n>=E2=80=8C=E2=80=8C=E2=80=8C</span>uk.=E2=80=AF<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully</span>
</td>
</tr>
<tr>
<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"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.imicampaign.eu/assets/image/1629879711781/j-har=
ra-signature_original_16334274530389.jpg" alt=3D"" border=3D"0" width=3D"16=
9.2" height=3D"80" style=3D"display: block; border: none; text-decoration: =
none; width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"gk=
wsskdmcaf">
</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">
<img width=3D"100%" height=3D"221" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.imicampaign.eu/assets/image/1629879711781/j-harra-signature_o=
riginal_16334274530389.jpg" alt=3D"">
</div>
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</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: 22px; padding-botto=
m: 0px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ji=
m Harra&nbsp;<br>Chief Executive and First Permanent Secretary =E2=80=93 HM=
RC<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</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"=
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>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
&nbsp;
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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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:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
&nbsp;
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</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550780&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
833780901.png" style=3D"display:block; border:none; text-decoration:none;" =
width=3D"70" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" =
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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550780&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/hm=
rc-twitter_original_16305833780901.png" alt=3D"Twitter"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550776&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
4660904.png" style=3D"display:block; border:none; text-decoration:none;" wi=
dth=3D"70" height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"03a0ltjdhevj"=
 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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550776&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-govuk_original_16305834660904.png" alt=3D"Instagram"></a>
</div>
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<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550783&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
837841089.png" style=3D"display:block; border:none; text-decoration:none;" =
width=3D"70" height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"pk9x5pq9y5p" =
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://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550783&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-youtube_original_16305837841089.png" alt=3D"Youtube"></a>
</div>
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</td>
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</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550777&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrcforum_original_16305833=
531085.png" style=3D"display:block; border:none; text-decoration:none;" wid=
th=3D"70" height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"t1ul8tnjc3" cla=
ss=3D"st-hide"></a>
</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">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16456078550777&amp;tid=3DCC04_16456135501500365=
31&amp;signature=3D77EA27DE0A370D922DF80BD7A9FC9BC4"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/hm=
rcforum_original_16305833531085.png" alt=3D"Facebook"></a>
</div>
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</td>
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</tbody>
</table>
</td>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
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