HEX

File: D:/hMailServer/Data/showfile.com/admin/98/{98157A57-F0C5-4FAC-B39D-D166DDD19364}.eml
Date: Wed, 17 Sep 2025 09:10:36 +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: Reporting accurate information in real time
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Message-ID: <010b019956f0a8c4-ac2235be-0227-4461-bdf8-59521235268a-000000@eu-west-2.amazonses.com>
Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-0_1758100234085266791&signature=3DCB68ECE25CA63819B9E7F45E4CC00B=
57 =20

=20

=20

Dear customer,

Submitting accurate and timely reports helps us correctly match your employ=
ees=E2=80=99 tax and National Insurance details to their records =E2=80=93 =
including directors. This ensures smoother processing and fewer delays.

Join our live webinars for useful hints and tips and the opportunity to ask=
 questions using the on-screen text box:

Employer filing obligations

You can https://attendee.gotowebinar.com/rt/3841619309538746974?source=3DCa=
mpaign-Sep-PR-2 , during which we=E2=80=99ll look at:

=E2=80=A2

why, when, and how to send a Full Payment Submission (FPS) and an Employer =
Payment Summary (EPS)

=E2=80=A2

exceptions

=E2=80=A2

key dates and payments after leaving

Getting payroll information right

https://attendee.gotowebinar.com/rt/1139875147668577109?source=3DCampaign-S=
ep-PR-2 to find out about:

=E2=80=A2

how to provide accurate information to HMRC

=E2=80=A2

common mistakes in payroll information and how to avoid them

=E2=80=A2

tips to help you get the information needed

You=E2=80=99ll also find short videos on HMRC=E2=80=99s YouTube channel, in=
cluding:

=E2=80=A2

https://www.youtube.com/watch?v=3DJU32n2XkZyc&list=3DPL8EcnheDt1ziNJiGE_vbF=
8M8XPaIgqhHI&index=3D2&utm_source=3DHMRC-DCS-Sep-PR-2&utm_campaign=3DDCS-Ca=
mpaign&utm_medium=3Demail=20

=E2=80=A2

https://www.youtube.com/watch?v=3DPnjlHOuCnK8&utm_source=3DHMRC-DCS-Sep-PR-=
2&utm_campaign=3DDCS-Campaign&utm_medium=3Demail=20

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://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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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<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: 0.9375rem; font-size: 15px !import=
ant;" height=3D"15">
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</td>
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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;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">Submitting accurate and timely reports hel=
ps us correctly match your employees=E2=80=99 tax and National Insurance de=
tails to their records =E2=80=93 including directors. This ensures smoother=
 processing and fewer delays.<br role=3D"presentation"><br role=3D"presenta=
tion">Join our live webinars for useful hints and tips and the opportunity =
to ask questions using the on-screen text box:<br role=3D"presentation"></s=
pan>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Emp=
loyer filing obligations</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">You can <a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D17580282034249&tid=3Dcc-0_1758100234085266791&signature=3DCB68ECE=
25CA63819B9E7F45E4CC00B57" style=3D"color: #000000; text-decoration: none;"=
><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">registe=
r for this webinar about employer filing obligations</span></a>, during whi=
ch we=E2=80=99ll look at:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding: 0=
px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem;">why, when, and how to send a Full Payment =
Submission (FPS) and an Employer Payment Summary (EPS)</span><br role=3D"pr=
esentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem;">exceptions</span><br role=3D"presentation"=
>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem;">key dates and payments after leaving</span=
><br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Get=
ting payroll information right</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><a href=3D"https://hmr=
c.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D17580282034252&tid=3Dcc-0_1758100234085266791&signature=3DCB68ECE25CA638=
19B9E7F45E4CC00B57" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register for t=
his webinar about getting payroll information right</span></a> to find out =
about:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding: 0=
px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem;">how to provide accurate information to HMR=
C</span><br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem;">common mistakes in payroll information and=
 how to avoid them</span><br role=3D"presentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem;">tips to help you get the information neede=
d</span><br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">You=E2=80=99ll also find short videos on HMRC=E2=80=
=99s YouTube channel, including:</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding: 0=
px 0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17580282034248&tid=3Dcc-0_1758100234085266791&signatur=
e=3DCB68ECE25CA63819B9E7F45E4CC00B57" style=3D"color: rgb(0, 0, 0); text-de=
coration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0=
, 255);">How do I use payroll software to send reports to HMRC?</span></a><=
br role=3D"presentation"></span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem; padding-top: 2px=
; vertical-align: top; width: 16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; text-align: left; c=
olor: rgb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D17580282034246&tid=3Dcc-0_1758100234085266791&signatur=
e=3DCB68ECE25CA63819B9E7F45E4CC00B57" style=3D"color: rgb(0, 0, 0); text-de=
coration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0=
, 255);">=EF=BB=BFWhen and how to pay PAYE</span></a><br role=3D"presentati=
on"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">Finally, don=E2=80=99t miss out! Subscribe to <a hr=
ef=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=
=3Dnotrack&linkid=3D17580282044256&tid=3Dcc-0_1758100234085266791&signature=
=3DCB68ECE25CA63819B9E7F45E4CC00B57" style=3D"color: #000000; text-decorati=
on: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255)=
;">HMRC=E2=80=99s YouTube channel</span></a> and you=E2=80=99ll be the firs=
t to know about our new videos.<br role=3D"presentation"><br role=3D"presen=
tation">Yours faithfully<br role=3D"presentation">HM Revenue and Customs</s=
pan><br role=3D"presentation">
</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"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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</td>
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</table>
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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; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;" height=3D"15">
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=C2=A0
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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: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"247" 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"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17580282034247&tid=3Dcc-0_1758100234085266791&signa=
ture=3DCB68ECE25CA63819B9E7F45E4CC00B57"><img src=3D"https://content.webexc=
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ng" style=3D"display:block; border:none; text-decoration:none;" width=3D"42=
" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"6bi2zuxqyfn" 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: 0rem; font-size: 0rem; display: none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17580282034247&tid=3Dcc-0_1758100234085266791&signa=
ture=3DCB68ECE25CA63819B9E7F45E4CC00B57"><img width=3D"50" height=3D"50" 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"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17580282044256&tid=3Dcc-0_1758100234085266791&signa=
ture=3DCB68ECE25CA63819B9E7F45E4CC00B57"><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"48" height=
=3D"50" alt=3D"YouTube" border=3D"0" id=3D"7nilt8qwioq" 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: 0rem; font-size: 0rem; display: none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17580282044256&tid=3Dcc-0_1758100234085266791&signa=
ture=3DCB68ECE25CA63819B9E7F45E4CC00B57"><img width=3D"50" height=3D"50" 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"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17580282034253&tid=3Dcc-0_1758100234085266791&signa=
ture=3DCB68ECE25CA63819B9E7F45E4CC00B57"><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"37" height=3D"50"=
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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: 0rem; font-size: 0rem; display: none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17580282034253&tid=3Dcc-0_1758100234085266791&signa=
ture=3DCB68ECE25CA63819B9E7F45E4CC00B57"><img width=3D"50" height=3D"50" 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>
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</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 0.625rem; font-size: 10px !importa=
nt;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
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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; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 1rem;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-top: 10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17580282044257&tid=3Dcc-0_1758100234085266791&sign=
ature=3DCB68ECE25CA63819B9E7F45E4CC00B57" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);"><span style=3D"font-size: 1rem;">Manage help and support emails in =
our email portal</span></span></a><span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><a=
 href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?camp=
aignkw=3Dnotrack&tid=3Dcc-0_1758100234085266791&unsub_type=3D1&store=3Demai=
l&signature=3DCB68ECE25CA63819B9E7F45E4CC00B57" style=3D"color: #0000ff; te=
xt-decoration: none;"><span style=3D"text-decoration: underline; color: rgb=
(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe from all help an=
d support emails</span></span></a><span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><s=
pan style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC app</stron=
g> =E2=80=93 you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessw=
eb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17580282034254&tid=3Dcc-0_1758=
100234085266791&signature=3DCB68ECE25CA63819B9E7F45E4CC00B57" style=3D"colo=
r: #000000; text-decoration: none;"><span style=3D"text-decoration: underli=
ne; color: rgb(0, 0, 255);">download the HMRC app</span></a> on your mobile=
 to get information about your tax, income, tax codes, National Insurance a=
nd any benefits paid by HMRC. Find out what the app can do and how to downl=
oad it on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br role=3D=
"presentation"><br role=3D"presentation"><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);"><strong>Stay safe online</strong> =E2=80=93 for more in=
formation, 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 role=3D"presentat=
ion">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17580282034250&tid=3Dcc-0_1758100=
234085266791&signature=3DCB68ECE25CA63819B9E7F45E4CC00B57" 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=3D17580282034255&tid=3Dcc-0_=
1758100234085266791&signature=3DCB68ECE25CA63819B9E7F45E4CC00B57" 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=3D17580282034251&ti=
d=3Dcc-0_1758100234085266791&signature=3DCB68ECE25CA63819B9E7F45E4CC00B57" =
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 role=3D"presentation">
</div>
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</tbody>
</table>
</td>
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</tbody>
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<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" align=3D"center" width=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=
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