File: D:/hMailServer/Data/showfile.com/admin/96/{9618D70C-279D-400A-9C46-409C97C4942B}.eml
Return-Path: 010b019541e76202-2641b785-48db-4a09-9062-702b6541e13e-000000@mail.advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from d219-210.smtp-out.eu-west-2.amazonses.com (d219-210.smtp-out.eu-west-2.amazonses.com [23.249.219.210])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.3 cipher=TLS_AES_128_GCM_SHA256 bits=128)
; Wed, 26 Feb 2025 10:57:18 +0000
DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/simple;
s=c2bos33unv6wrzk2b6lvrcfdfp7xlmx5; d=advice.hmrc.gov.uk;
t=1740567437;
h=Date:From:Reply-To:To:Subject:MIME-Version:Content-Type:List-Unsubscribe-Post:List-Unsubscribe:Message-ID;
bh=nNLWhC8Vh5k0kNPbEwyPlqpZNZeAmsgy7/Pk3OWK00Q=;
b=O5CIdvs10uXW7b0PPP4AHpfZIydbTxsfH+RxOnO6la7K2Sv27Wraauq8N9/38ANW
+lSIyOmk7HyQjfggyPpRmFWXi6MgfByE8hVbFT6XCN6h4Emet1xH5My5WiJ+7sUzaTQ
ncXYPnL9hlsxUTiWCE5jZjAlxLa9WfJbQusVVuX4=
DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/simple;
s=oovztaqzkyknbrqeeifugvu4e7zh66l3; d=amazonses.com; t=1740567437;
h=Date:From:Reply-To:To:Subject:MIME-Version:Content-Type:List-Unsubscribe-Post:List-Unsubscribe:Message-ID:Feedback-ID;
bh=nNLWhC8Vh5k0kNPbEwyPlqpZNZeAmsgy7/Pk3OWK00Q=;
b=vzdN13pzHOHswb+q9eK6tOzh6sey07w6T8/NXPauNRLbavQJ1V83T47JFtpxSjiP
KTnjZTvhoUur12JWQWwZZ49Bn/C5rhEI7FR9+0B4V4XXxaRZLIxx2DRwA1jnkFosh0E
UoYSEXdEajsFgjNmzw+bMB4yDeie9RHXZKErXHns=
Date: Wed, 26 Feb 2025 10:57:17 +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?Payroll_matters_=E2=80=93_upcoming_changes?=
MIME-Version: 1.0
Content-Type: multipart/alternative;
boundary="----=_Part_283523_1779697071.1740567437871"
List-Unsubscribe-Post: List-Unsubscribe=One-Click
List-Unsubscribe: https://hmrc.imicampaign.uk/externalaccessweb/listunsubscribe?campaignkw=notrack&tid=cc-1_1740564787732368491&unsub_type=8&store=$(store)&operation=unsubscribe&remarks=list_unsubscribe&signature=3C51B881E28A5FA5E05381FEF8D8A114
Message-ID: <010b019541e76202-2641b785-48db-4a09-9062-702b6541e13e-000000@eu-west-2.amazonses.com>
Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES
X-SES-Outgoing: 2025.02.26-23.249.219.210
------=_Part_283523_1779697071.1740567437871
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: quoted-printable
https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1740564787732368491&signature=3D3C51B881E28A5FA5E05381FEF8D8A1=
14 =20
=20
=20
Dear customer,
Get the latest information about the changes affecting the way you deal wit=
h employee and payroll matters, by joining our live webinar.
Employers =E2=80=93 what=E2=80=99s new for 2025 to 2026
https://attendee.gotowebinar.com/rt/8634965536016957018?source=3DCampaign-M=
ar-EWN-1 , during which we=E2=80=99ll be covering:
=E2=80=A2
Class 1 National Insurance contributions =E2=80=93 rates and thresholds
=E2=80=A2
expenses and benefits for employees =E2=80=93 fuel benefits charges for com=
pany cars, vans and fuel
=E2=80=A2
National Living and National Minimum Wage rates
=E2=80=A2
Statutory Payments =E2=80=93 the new rates and information on the Statutory=
Neonatal Care Pay
=E2=80=A2
student loans
You=E2=80=99ll have the opportunity to ask questions throughout using the o=
n-screen text box.
Finally, don=E2=80=99t miss out! Subscribe to https://www.youtube.com/user/=
HMRCgovuk and you=E2=80=99ll be the first to know about our new videos.
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
------=_Part_283523_1779697071.1740567437871
Content-Type: text/html; charset=UTF-8
Content-Transfer-Encoding: quoted-printable
<!doctype html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"u=
rn:schemas-microsoft-com:office:office"><head>
<!--[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPer=
Inch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]-->
<meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scale=3D1.=
0">
<meta name=3D"HandheldFriendly" content=3D"true">
<title>View in browser</title>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8">
<meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3D9; IE=3D8; IE=3D7; IE=
=3DEDGE">
<style type=3D"text/css">
.cta-hide {
display: none !important;
}
.st-hidden{
max-height: 0px;
font-size: 0;
display: none;
}
.show_mob{
mso-hide:all;
visibility:collapse;
}
.show_mob table{
mso-hide:all;
}
.show_mob td{
display:none;
mso-hide:all;
}
.show_mob span{
display:none;
mso-hide:all;
}
.show_div{
display:none;
}
.show_divcont{
display:none;
}
.button-on-mobile{
display:none;
}
.ExternalClass{
width:100%;
}
.ExternalClass,
.ExternalClass p,
.ExternalClass span,
.ExternalClass font,
.ExternalClass td,
.ExternalClass div {
line-height:100%;
}
@media only screen and (max-width: 480px) {
.devicewidthinner{
width:100% !important;
height:auto !important;
min-width:100% !important;
text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.hide {
display: none!important;
width: 0px!important;
height: 0px!important;
visibility: hidden!important;
overflow: hidden!important;
font-size: 0px!important;
line-height: 0px!important;
}
}
@media only screen and (max-width: 480px) {
.tb_social_tr{
line-height:9px;
}
}
@media only screen and (max-width: 480px) {
.display-table-cell{
display:table-cell;
}
}
@media only screen and (max-width: 480px) {
.display-table-row{
display:table-row;
}
}
@media only screen and (max-width: 480px) {
.content {
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.main_content{
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.content-inner{
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.table {
width: 343px !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.cell{
width: 343px !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.set_images{
width: 100% !important;
height: auto !important;
}
}
@media only screen and (max-width: 480px) {
.show_div {
display: block !important;
width: auto !important;
height: auto !important;
overflow: visible !important;
position: static !important;
min-height: 0px !important;
line-height: normal !important;
font-size: medium !important;
}
}
@media only screen and (max-width: 480px) {
.mobilecontent{
display: block !important;
max-height: none !important;
}
}
@media only screen and (max-width: 480px) {
.show_divcont {
display: block !important;
width: auto !important;
height: auto !important;
overflow: visible !important;
position: static !important;
min-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.st-hide{
display: none !important;
width: 0px !important;
height: 0px !important;
visibility: hidden !important;
overflow: hidden !important;
font-size: 0px !important;
line-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.mobile_width {
width: 100% !important;
float: none !important;
}
}
@media only screen and (max-width: 480px) {
.logo {
width: 57px !important;
height: 94px !important;
padding-right: 16px !important;
padding-top: 17px !important;
padding-bottom: 10px !important;
}
}
@media only screen and (max-width: 480px) {
#wrapper + table{
min-width: 0 !important;
-moz-text-size-adjust: none;
-ms-text-size-adjust: none;
-webkit-text-size-adjust: none;
width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.container{
min-width: 0 !important;
-moz-text-size-adjust: none;
-ms-text-size-adjust: none;
-webkit-text-size-adjust: none;
width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.menu {
min-width: 0 !important;
-moz-text-size-adjust: none;
-ms-text-size-adjust: none;
-webkit-text-size-adjust: none;
width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-label {
background-color: transparent;
cursor: pointer;
display: block !important;
float: left;
padding: 40px 16px;
-webkit-tap-highlight-color: transparent;
width: 26px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label:hover {
background-color: transparent;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b {
background-color: #000000;
display: block;
height: 4px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b + b {
margin-top: 5px;
}
}
@media only screen and (max-width: 480px) {
.menu td {
padding: 0 !important;
background-color: #f7f7f7;
}
}
@media only screen and (max-width: 480px) {
#menu-wrapper {
display:block!important;
background-color: #f7f7f7;
max-height: 0;
overflow: hidden;
-moz-transition: max-height .25s linear;
-ms-transition: max-height .25s linear;
-o-transition: max-height .25s linear;
-webkit-transition: max-height .25s linear;
transition: max-height .25s linear;
padding: 0 !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-checkbox:checked + table #menu-wrapper {
max-height: 180px;
}
}
@media only screen and (max-width: 480px) {
.menu + .menu {
border-top: 1px solid #e2e2e2;
}
}
@media only screen and (max-width: 480px) {
.menu-item {
color: #000000 !important;
display: block;
padding: 12px;
text-align: left;
}
}
@media only screen and (max-width: 480px) {
.menu-item:hover {
background-color: #CECFCF;
}
}
@media only screen and (max-width: 480px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
text-decoration: none;
cursor: default;
}
}
@media only screen and (max-width: 480px) {
.devicewidth {
width: 94%!important;
text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.devicewidth100pc {
width: 100%!important;
text-align: center !important;
}
}
@media screen and (max-width: 600px) {
.container-table {
width:100%!important;
}
}
@media screen and (max-width: 480px) {
.separator-table {
width:100%!important;
}
}
@media only screen and (max-width: 480px) {
.col2img {
width: 260px !important;
height: 160px !important;
}
}
@media only screen and (max-width: 480px) {
.image-banner {
width: 280px !important;
height: 68px !important;
}
}
@media only screen and (max-width: 480px) {
.tablet-button.A-left {
float: left!important;
} .imgmobalign.A-left {
float: left!important;
} .tb_social.A-left {
float:left!important;text-align: left!important;
}
.A-left{
text-align: left!important;
}
.A-left div{
text-align: left!important;
}
.tablet-button.A-right {
float: right!important;
} .imgmobalign.A-right {
float: right!important;
} .tb_social.A-right {
float:right!important; text-align: right!important;
}
.A-right{
text-align: right!important;
}
.A-right div{
text-align: right!important;
}
.tablet-button.A-center {
float: none!important;
} .imgmobalign.A-center {
float:none!important; margin: 0 auto;
} .tb_social.A-center {
float:none!important; margin: 0 auto;
}
.A-center{
text-align: center!important;
}
.A-center div{
text-align: center!important;
}
}
@media only screen and (max-width: 480px) {
.show_desk {
display: none!important;
}
.show_mob{
visibility: visible !important;
}
.show_mob td{
display: inline !important;
visibility: visible !important;
}
.show_mob span{
display: inline !important;
visibility: visible !important;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res {
width: auto!important;
}
table.social_block_res td{
display:inline-block;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res_mob {
width: auto!important;
}
table.social_block_res_mob td{
display:inline-block!important;
}
}
.nav-tabs > LI {
float: left;
margin-bottom: -1px;
}
.nav > LI {
position: relative;
display: block;
}
@media only screen and (max-width: 374px) {
.tb_social_tr{
line-height:9px;
}
.content {
width: 100%!important;
}
.table td[class=3D"cell"] {
width: 288px !important;
}
.cell {
width: 288px !important;
}
}
body[data-outlook-cycle] a {color: inherit!important;text-decoration: none =
!important;}@media only screen and (max-width: 480px) {
[data-outlook-cycle] [x-apple-data-detectors-type=3D"calendar-event"] {colo=
r: inherit !important;-webkit-text-decoration-color: inherit !important;tex=
t-decoration: none !important;}}
#outlook a {
padding: 0;
}
body {
width: 100% !important;
-webkit-text-size-adjust: 100%;
-ms-text-size-adjust: 100%;
margin: 0;
padding: 0;
}
img {
outline: none;
text-decoration: none;
border: none;
-ms-interpolation-mode: bicubic;
}
a img {
border: none;
}
table td {
border-collapse: collapse;
}
table {
border-collapse: collapse;
mso-table-lspace: 0pt;
mso-table-rspace: 0pt;
}
a {
text-underline: none !important;
text-decoration: none;
text-decoration: none !important;
}
.full{
width: 100%;
clear: both;
}
u + #body a {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}
@media only screen and (min-device-width: 320px) and (max-device-width: 374=
px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: 413=
px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
<!--[if mso]><style>
h1{Margin-top: 0.67em; Margin-bottom: 0.67em;}
h2{Margin-top: 0.83em; Margin-bottom: 0.83em;}
h3{Margin-top: 1em; Margin-bottom: 1em;}
h4{Margin-top: 1.33em; Margin-bottom: 1.33em;}
h5{Margin-top: 1.67em; Margin-bottom: 1.67em;}
h6{Margin-top: 2.33em; Margin-bottom: 2.33em;}
p{Margin-top: 1em; Margin-bottom: 1em;}
</style><![endif]-->
</head>
<body id=3D"body" style=3D"width: 100% !important; -webkit-text-size-adjust=
: none; -ms-text-size-adjust: none; margin: 0; padding: 0; background-color=
:#FFFFFF;"><img src=3D"https://admin.imicampaign.eu/emailopenresponsereceiv=
er/notify?tid=3Dcc-1_1740564787732368491" width=3D"1" height=3D"1" alt=3D""=
style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto !import=
ant;" class=3D"emailmaincontentios">=20
<table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" styl=
e=3D"table-layout:fixed;">=20
<tbody>
<tr>
<td align=3D"center" valign=3D"top" width=3D"100%">=20
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"de=
vicewidthinner content main_content" width=3D"600">
<tbody>
<tr>=20
<td align=3D"left" valign=3D"top">
<!-- start of main content -->
<!-- Pre-header starts -->
<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td align=3D"left" valign=3D"middle" style=3D"vertical-align:middle">
<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 style=3D"background-color: rgb(255, 255, 255);">
<table width=3D"94%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidth" style=3D"min-height: auto; margin: 0 auto=
;">
<tbody>
<tr>
<td align=3D"right" valign=3D"middle" style=3D"font-family: Arial, Helvetic=
a, sans-serif; color: rgb(198, 198, 198); font-size: 10px; padding-top: 10p=
x; padding-bottom: 10px; text-align: left; padding-left: 0px;">
<span style=3D"color: rgb(0, 0, 0);"><span style=3D"font-size: 15px; font-=
family: arial, helvetica, sans-serif;"><a href=3D"https://hmrc.imicampaign.=
uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrack&tid=3Dcc-1_174056478773=
2368491&signature=3D3C51B881E28A5FA5E05381FEF8D8A114" style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 0);"><span style=3D"color: rgb(0, 0, 255);=
text-decoration: underline;">=EF=BB=BFView in browser</span>=EF=BB=BF</a>=
=C2=A0</span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Pre-header 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"100%" align=3D"center" style=3D"width: 100%;" 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>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Adv=
ice_and_Support_01_16993698592171.png" alt=3D"Advice and Support with decor=
ative image" border=3D"0" width=3D"600.0" height=3D"157" style=3D"display: =
block; border: none; text-decoration: none; color: rgb(0, 0, 0); font-famil=
y: arial; font-size: 12px; line-height: 20px; width: 100%; max-width: 100%;=
" class=3D"st-hide imgmobalign" id=3D"gg1kb8s5da7">
</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"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/Advice_and_=
Support_01_16993698592171.png" alt=3D"Advice and Support with decorative im=
age">
</div>
<!--<![endif]-->
</td>
</tr>
</tbody>
</table>
</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: 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; 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,<br><br>Get the latest inf=
ormation about the changes affecting the way you deal with employee and pay=
roll matters, by joining our live webinar.</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-botto=
m: 0px; padding-top: 0px;">
<h1>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Emp=
loyers =E2=80=93 what=E2=80=99s new for 2025 to 2026</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;"><a href=3D"https://hmr=
c.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D17403962686477&tid=3Dcc-1_1740564787732368491&signature=3D3C51B881E28A5F=
A5E05381FEF8D8A114" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register for t=
his webinar to find out about what=E2=80=99s new for employers</span></a>, =
during which we=E2=80=99ll be 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: #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;">Cla=
ss 1 National Insurance contributions =E2=80=93 rates and thresholds</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;">exp=
enses and benefits for employees =E2=80=93 fuel benefits charges for compan=
y cars, vans and fuel</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;">Nat=
ional Living and National Minimum Wage rates</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;">Sta=
tutory Payments =E2=80=93 the new rates and information on the Statutory Ne=
onatal Care Pay</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;">stu=
dent loans<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: 0px; padding-top: 0px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><b=
r>You=E2=80=99ll have the opportunity to ask questions throughout using the=
on-screen text box.<br><br>Finally, don=E2=80=99t miss out! Subscribe to <=
a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17403962686479&tid=3Dcc-1_1740564787732368491&signat=
ure=3D3C51B881E28A5FA5E05381FEF8D8A114" style=3D"color: #000000; text-decor=
ation: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 2=
55);">HMRC=E2=80=99s YouTube channel</span></a> and you=E2=80=99ll be the f=
irst to know about our new videos.<br><br>Yours faithfully<br>HM Revenue an=
d Customs</span><br>
</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: 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; 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;">
<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
<!--<![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: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" 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"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=3D17403962686471&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" 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"s9j3hbzskrq" 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=3D17403962686471&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><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/GOVUK2_cut_=
16988454600130.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=3D17403962686479&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_cut_16988451670129.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"38" height=
=3D"40" alt=3D"YouTube" border=3D"0" id=3D"8gkv1o3ypph" 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=3D17403962686479&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><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/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=3D17403962686472&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1632820892113/hmrccommunityforums_16978005155602.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"178=
" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"kkfbzcbdq0=
c" 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=3D17403962686472&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><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/1632820892113/hmrccommuni=
tyforums_16978005155602.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=3D17403962686475&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"30" height=3D"40"=
alt=3D"X" border=3D"0" id=3D"s5bvoyb01jn" 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=3D17403962686475&tid=3Dcc-1_1740564787732368491&signa=
ture=3D3C51B881E28A5FA5E05381FEF8D8A114"><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=3D17403962686480&tid=3Dcc-1_1740564787732368491&sign=
ature=3D3C51B881E28A5FA5E05381FEF8D8A114" 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-1_1740564787732368=
491&unsub_type=3D1&store=3Demail&signature=3D3C51B881E28A5FA5E05381FEF8D8A1=
14" 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=3D17403962686476&tid=3Dcc-1_17405647877323684=
91&signature=3D3C51B881E28A5FA5E05381FEF8D8A114" 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=3D17403962686473&tid=3Dcc-1_1740564=
787732368491&signature=3D3C51B881E28A5FA5E05381FEF8D8A114" 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=3D17403962686478&tid=3Dcc-1_=
1740564787732368491&signature=3D3C51B881E28A5FA5E05381FEF8D8A114" 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=3D17403962686474&ti=
d=3Dcc-1_1740564787732368491&signature=3D3C51B881E28A5FA5E05381FEF8D8A114" =
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 -->
<!-- end of main content -->
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
<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">
</td>
</tr>
</tbody></table>
<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =C2=
=A0</div>
</body></html>
------=_Part_283523_1779697071.1740567437871--