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Date: Fri, 6 Oct 2023 09:54:33 +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: Joint HMRC National Minimum Wage and Home Office webinar
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1696586066846804021&signature=3D1CC4B41F2469F3=
145420F58E655ED908=20

=20

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Support from HMRC

=20

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Dear customer,

Understanding the right to work and minimum wage eligibility

All employers in the UK have a responsibility to prevent illegal working. Y=
ou do this by conducting simple right to work checks before you employ some=
one, to make sure the individual is not disqualified from carrying out the =
work in question by reason of their immigration status.

=20

Most people employed as employees or workers must be paid the National Mini=
mum Wage or National Living Wage but are you aware of how to check if they =
are entitled?

Joint HMRC and Home Office webinar: understanding right to work and minimum=
 wage eligibility

=20

The Home Office Immigration Enforcement and HMRC=E2=80=99s National Minimum=
 Wage (NMW) team are offering joint webinars covering:

=E2=80=A2

when an employer needs to conduct a right to work check

=E2=80=A2

what type of right to work check they need to conduct

=E2=80=A2

how to use the Home Office Employer Checking Service

=E2=80=A2

civil penalties and prosecutions when employers do not comply with the righ=
t to work legislation

=E2=80=A2

how to report immigration crime

=E2=80=A2

who is a worker for NMW purposes?

=E2=80=A2

how to establish if someone is self-employed

=E2=80=A2

exemptions to minimum wage eligibility

https://eur03.safelinks.protection.outlook.com/?url=3Dhttps%3A%2F%2Fregiste=
r.gotowebinar.com%2Frt%2F5191632656077717848%3Fsource%3DHMRC&data=3D05%7C01=
%7Cpaul.tunnicliffe1%40hmrc.gov.uk%7Cc140c0a7bbbf4843179508dbc336db7b%7Cac5=
2f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638318412596266487%7CUnknown%7CTWFp=
bGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%=
7C3000%7C%7C%7C&sdata=3DfQ43slW78yfEDVbiOLwr9Llpmq7Iggvwnkjq9Cp8Auk%3D&rese=
rved=3D0=20

Join us for the webinar on 10

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

October or=E2=80=8C=E2=80=8C=E2=80=8C 17

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

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

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

2023, where a panel of experts from both organisations will be on hand to a=
nswer questions.

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Yours faithfully

Sakina Oxley

National Minimum Wage team=20

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=20

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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

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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://subscriptions.hmrc.gov.uk/ or click on the link below.

Please note, by unsubscribing from this service you may continue to receive=
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campaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw%3Dnotrack%2=
6tid%3Dcc-1_1696320032745619211%26unsub_type%3D1%26store%3Demail%26signatur=
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mrc.gov.uk%7C08bd885fbb0a45a4dbf208dbc3e6d723%7Cac52f73cfd1a4a9a8e7a4a248f3=
139e1%7C0%7C0%7C638319168438942280%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAw=
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 <span style=3D"color: #000000; font-size: 26px;">Support from HMRC</span>
</td>
</tr>
<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]><!-->
=C2=A0
<!--<![endif]-->

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

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

</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: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[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;">
<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;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 16px;">Dear customer,</span><br><br><span style=3D"=
font-size: 18px;"><strong>Understanding the right to work and minimum wage =
eligibility</strong></span><br><br><span style=3D"font-size: 16px;">All emp=
loyers in the UK have a responsibility to prevent illegal working. You do t=
his by conducting simple right to work checks before you employ someone, to=
 make sure the individual is not disqualified from carrying out the work in=
 question by reason of their immigration status.</span><br><span style=3D"f=
ont-size: 16px;">=C2=A0</span><br><span style=3D"font-size: 16px;">Most peo=
ple employed as employees or workers must be paid the National Minimum Wage=
 or National Living Wage but are you aware of how to check if they are enti=
tled?</span><br><br><strong><span style=3D"font-size: 18px;">Joint HMRC and=
 Home Office webinar: understanding right to work and minimum wage eligibil=
ity</span></strong>=C2=A0<br><span style=3D"font-size: 16px;">The Home Offi=
ce Immigration Enforcement and HMRC=E2=80=99s National Minimum Wage (NMW) t=
eam are offering joint webinars covering:</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">whe=
n an employer needs to conduct a right to work check</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">wha=
t type of right to work check they need to conduct</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">how=
 to use the Home Office Employer Checking Service</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">civ=
il penalties and prosecutions when employers do not comply with the right t=
o work legislation</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">how=
 to report immigration crime</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">who=
 is a worker for NMW purposes?</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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: =
top;width: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: rgb(0, =
0, 0); font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">how=
 to establish if someone is self-employed</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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"font-size: 16px;">exemptions to minimum wage eligibility</span>=
<br></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: 6px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 16px;"><a href=3D"https://hmrc.imicampaign.uk/exter=
nalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16965005591234&tid=
=3Dcc-1_1696586066846804021&signature=3D1CC4B41F2469F3145420F58E655ED908" s=
tyle=3D"color: #000000; text-decoration: none;"><span style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 255);">Register here</span></a><br><br>Joi=
n us for the webinar on 10<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> October =
or=E2=80=8C=E2=80=8C=E2=80=8C 17<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> Oc=
tober=E2=80=8C=E2=80=8C=E2=80=8C<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 20=
23, where a panel of experts from both organisations will be on hand to ans=
wer questions.<br>=C2=A0<br>Yours faithfully</span></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"51%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Sak=
ina_Oxley_large_16751640972620.png" alt=3D"" border=3D"0" width=3D"287.6" h=
eight=3D"135" style=3D"display: block; border: none; text-decoration: none;=
 width: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"tbav1y9=
1b3">
</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"140" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display:block; border:none; text-decoration:none;" src=3D"ht=
tps://content.webexcampaign.uk/assets/image/1659613276137/Sakina_Oxley_larg=
e_16751640972620.png" alt=3D"">
</div>
<!--<![endif]-->

</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;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 16px;">Sakina Oxley</span><br><span style=3D"font-s=
ize: 16px;">National Minimum Wage team=C2=A0</span><br></span>
</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: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</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; background-color=
: rgb(216, 216, 217);" 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: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]><!-->
=C2=A0
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<!--[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: 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&linkid=3D16965005591233&tid=3Dcc-1_1696586066846804021&signa=
ture=3D1CC4B41F2469F3145420F58E655ED908"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrc-twitter_original_16305833780901.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"7s63mzp0iff" 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&linkid=3D16965005591233&tid=3Dcc-1_1696586066846804021&signa=
ture=3D1CC4B41F2469F3145420F58E655ED908"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_=
original_16305833780901.png" alt=3D"Twitter"></a>
</div>
<!--<![endif]-->

</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&linkid=3D16965005591229&tid=3Dcc-1_1696586066846804021&signa=
ture=3D1CC4B41F2469F3145420F58E655ED908"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
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eight=3D"50" alt=3D"Instagram" border=3D"0" id=3D"aik6kta95xb" 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&linkid=3D16965005591229&tid=3Dcc-1_1696586066846804021&signa=
ture=3D1CC4B41F2469F3145420F58E655ED908"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-govuk_or=
iginal_16305834660904.png" alt=3D"Instagram"></a>
</div>
<!--<![endif]-->

</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&linkid=3D16965005591236&tid=3Dcc-1_1696586066846804021&signa=
ture=3D1CC4B41F2469F3145420F58E655ED908"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"exzzfehsmi" class=3D"st-h=
ide"></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=3D16965005591236&tid=3Dcc-1_1696586066846804021&signa=
ture=3D1CC4B41F2469F3145420F58E655ED908"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-youtube_=
original_16305837841089.png" alt=3D"Youtube"></a>
</div>
<!--<![endif]-->

</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>
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