HEX

File: D:/hMailServer/Data/showfile.com/admin/C0/{C027C613-AA46-4007-921C-62A92B6C1CB3}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_479_37CD_6867B793.70466679"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16965445.1684837@advice.hmrc.gov.uk>
Subject: =?US-ASCII?Q?Budget_2021?=
Date: Fri, 05 Mar 2021 12:00:06 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_479_37CD_6867B793.70466679
Content-Type: text/plain;
	charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2c4fef4 ]

=20

h m revenue and customs =20
Budget 2021
=20
=20
=20
=20
=20

Dearcustomer,

On Wednesday, the Chancellor of the Exchequer, the Rt. Hon Rishi Sunak MP=
delivered the governments Budget for 2021.

In his speech, the Chancellor announced extensions toa number ofcurrent C=
OVID-19 schemes, alongside additional support for individuals and busines=
ses, as the UK continues to navigate the impact of the pandemic, includin=
gextending the Coronavirus Job Retention Scheme until the end of Septembe=
r 2021, alongside other measures.

We have summarised some of these measures for employers below, including =
detailsabout tax rate changes. Information about allBudget 2021measures a=
nnounced,can be found on*GOV.UK* [ https://eur03.safelinks.protection.out=
look.com/?url=3Dhttp%3A%2F%2Fwww.acumen.hmrc.gov.uk%2F_%2Fapp%2FemailRobo=
t%2Findex%2Fclick%2Fsecret%2FTEST_EMAIL%3Flink%3Dhttps%253A%252F%252Fwww.=
gov.uk%252Fgovernment%252Fpublications%252Fbudget-2021-documents&data=3D0=
4%7C01%7Calex.pryce%40hmrc.gov.uk%7Ca89f2b3d4cbf4a40e2f908d8de6d900e%7Cac=
52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637503909436731471%7CUnknown%7CT=
WFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn=
0%3D%7C1000&sdata=3DXBok1CTUBcbj3aLWV6fHdKcf20nacx8ckS8SVAdPyWc%3D&reserv=
ed=3D0 ].

To allow for more transparency and scrutiny of documents that would tradi=
tionally be published at Budget, Her Majestys Treasury have also announce=
d that a range of tax consultations and calls for evidence will also be p=
ublished on 23 March. Several of these consultations are key to the gover=
nments 10-year tax administration*strategy [ https://eur03.safelinks.prot=
ection.outlook.com/?url=3Dhttp%3A%2F%2Fwww.acumen.hmrc.gov.uk%2F_%2Fapp%2=
FemailRobot%2Findex%2Fclick%2Fsecret%2FTEST_EMAIL%3Flink%3Dhttps%253A%252=
F%252Fwww.gov.uk%252Fgovernment%252Fpublications%252Ftax-administration-s=
trategy&data=3D04%7C01%7Cpeter.yates%40hmrc.gov.uk%7C03d636b56edd4c7a1517=
08d8df2962a4%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637504716149106=
240%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6I=
k1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=3DpTFpmWWfW0aS6tw2IzvVKP7ax4FQxn0KBXfr=
wlgla7w%3D&reserved=3D0 ]*. We'd encourage you to engage with these,afurt=
heremailwill be issued sharing details of these documents with you once p=
ublished.

________________________________________________________________________

*COVID-19 support*

*Extending the Coronavirus Job Retention Scheme (CJRS) until the end of S=
eptember 2021*:The UK government will*continue to pay 80% of employees us=
ual wages for the hours not worked, up to a cap of 2,500 per month, up to=
 the end of June 2021*.For periods*in July, CJRS grants will cover 70% of=
 employees usual wages*for the hours not worked, up to a cap of 2,187.50.=
*In August and September, this will then reduce to 60% of employees usual=
 wages*up to a cap of 1,875. Employers will need to continue to pay their=
 furloughed employees at least 80% of their usual wages for the hours the=
y do not work during this time, up to a cap of 2,500 per month. They also=
 need to pay the associated Employer National Insurance contributions and=
 pension contributions on subsidised furlough pay from their own funds. W=
hen claiming for periods from 1 May 2021 onwards, eligible employees must=
 have been employed on 2 March 2021 and had a Real Time Information (RTI)=
 submission to HMRC notifying a payment of earnings for that employee by =
their employer between 20 March 2020 and 2 March 2021. You can find out m=
ore about the CJRS on GOV.UK.

*The VAT deferral new payment scheme*:The new payment scheme helps busine=
sses with deferred VAT to pay what they owe in smaller, monthly instalmen=
ts from March, interest free. The scheme is nowopen,and you can choose to=
 make 2-11 monthly payments, depending on when you join. The later you jo=
in the fewer instalments are available to you. You can join through a sim=
ple online service without needing to contact HMRC. You need to join the =
scheme before the end of June. More details are available from*GOV.UK [ h=
ttps://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-co=
vid-19 ]*.

*VAT reduction for the UKs tourism and hospitality sector*:The government=
 will extend the temporary reduced rate of 5% VAT for goods and services =
supplied by the tourism and hospitality sector until 30 September 2021. T=
o help businesses manage the transition back to the standard 20% rate, a =
12.5% rate will apply for the subsequent six months until 31 March 2022.

*Income Tax exemption for employer-reimbursed coronavirus antigen tests f=
or tax year 2020-21 and 2021-22*:This measure will continue the Income Ta=
x exemption for payments that an employer makes to an employee to reimbur=
se for the cost of a relevant coronavirus antigen. There will be no Incom=
e Tax liability for the employee or employer.

*Continuation of the home office equipment expenses COVID-19 easement for=
 the 2021-22 tax year*:An Income Tax exemption and corresponding NICs dis=
regard were introduced for the 2020-21 tax year. This allowed employers t=
o reimburse employees for the cost of home office equipment deemed necess=
ary to work from home as a result of the COVID-19 outbreak free from Inco=
me Tax and Class 1 NICs. The exemption was due to end on 5 April 2021 but=
 will now be extended to have effect until 5 April 2022.

*Extended loss**carry**back for business*:To help otherwise-viable UK bus=
inesses which have been pushed into a loss-making position, the trading l=
oss carry-back rule will be temporarily extended from the existing one ye=
ar to three years. This will be available for both incorporated and uninc=
orporated businesses.Further details are available fromour*guidance note*=
 [ https://www.gov.uk/government/publications/extended-loss-carry-back-fo=
r-businesses ].

________________________________________________________________________

*Tax rate changes*

*Personal Allowance and higher rate threshold (HRT)*:The income tax Perso=
nal Allowance will rise with CPI as planned to 12,570 from April 2021 and=
 will remain at this level until April 2026. The income tax HRT will rise=
 as planned to 50,270 from April 2021 and will remain at this level until=
 April 2026. The Personal Allowance applies across the UK. The HRT for sa=
vings and dividend income will also apply UK-wide. The HRT for non-saving=
s and non-dividend income will apply to taxpayers in England, Wales, and =
Northern Ireland.

*Corporation tax*:The rate of Corporation Tax will increase from April 20=
23 to 25% on profits over 250,000. The rate for small profits under 50,00=
0 will remain at 19% and there will be relief for businesses with profits=
 under 250,000 so that they pay less than the main rate. In line with the=
 increase in the main rate, the Diverted Profits Tax rate will rise to 31=
% from April 2023 so that it remains an effective deterrent against diver=
ting profits out of the UK.

*Pensions Lifetime Allowance*:The government will maintain the Lifetime A=
llowance at its current level of 1,073,100 until April 2026.

*Annual Tax on Enveloped Dwellings (ATED) and 15 per cent rate of Stamp D=
uty Land Tax (SDLT): Relief for Housing Co-Operatives*:Following a consul=
tation on draft legislation over the Summer of 2020, the government will =
introduce new reliefs from ATED and the 15% rate of SDLT for certain qual=
ifying housing co-operatives. For SDLT, the relief can be claimed for lan=
d transactions where the effective date of the transaction is on or after=
 3 March 2021. For ATED, the relief will apply to chargeable periods begi=
nning on or after 1 April 2020, allowing eligible housing co-operatives w=
ho have already paid ATED for that period to claim a refund. A tax inform=
ation and impact note has beenpublished on*GOV.UK [ https://www.gov.uk/go=
vernment/publications/new-reliefs-from-annual-tax-on-enveloped-dwellings-=
and-stamp-duty-land-tax-for-housing-co-operatives/new-reliefs-from-annual=
-tax-on-enveloped-dwellings-and-stamp-duty-land-tax-for-housing-co-operat=
ives ]*.

________________________________________________________________________

*Other HMRC related measures*

*OECD reporting rules for digita*l *platforms*:Thegovernment will consult=
 on the implementation of the Organisation for Economic Co-operation and =
Development (OECD) rules that will require digital platforms to send info=
rmation about the income of their sellers to both HMRC and the seller the=
mselves. This will help taxpayers in the sharing and gig economy get thei=
r taxright, andhelp HMRC detect and tackle non-compliance.

*The Van Benefit and Car and Van Fuel Benefit uprating for 2021*: The gov=
ernment*has announced [ https://questions-statements.parliament.uk/writte=
n-statements/detail/2021-02-04/hcws763 ]*that the van benefit charge and =
fuel benefit charges for cars and vans will be uprated by the Consumer Pr=
ice Index from 6 April 2021.

*Interest harmonisation and reform of penalties for late submission and l=
ate payment of tax*: The government will reform the penalty regime for VA=
T and Income TaxSelf Assessment (ITSA) to make it fairer and more consist=
ent. The new late submission regime will be points-based, and a financial=
 penalty will only be issued when the relevant threshold is reached. The =
new late payment regime will introduce penalties proportionate to the amo=
unt of tax owed and how late the tax due is. The government will introduc=
e a new approach to interest charges and repayment interest to align VAT =
with other tax regimes. These reforms will come into effect:


  * for VAT taxpayers, from periods starting on or after 1 April 2022=20
  * taxpayers in ITSA with business or property income over 10,000 per ye=
ar, from accounting periods beginning on or after 6 April 2023=20
  * all other taxpayers in ITSA, from accounting periods beginning on or =
after 6 April 2024.=20

*For details about all other measures please visit**GOV.UK* [ https://www=
.gov.uk/government/publications/budget-2021-documents ].

HM Revenue & Customs

=20

*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK  contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
=20
youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2c4fef4 ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
=20

Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
=20

Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
=0A
------=_NextPart_479_37CD_6867B793.70466679
Content-Type: text/html;
	charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
  "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=

<head>
<title>    Budget 2021
</title>
    <meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
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;
}

/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }


/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}

table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }

@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
 max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=

.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>

</head>
<body style=3D"line-height: 1.4;margin:0;padding:0;width: 100% !important=
;">


<!--[if (gte mso 9)|(IE)]>
  <table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top">=
</a></td></tr></table>
<![endif]-->
<a name=3D"gd_top" id=3D"gd_top"></a>

 =20



 =20
  <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D=
"border-collapse: collapse;">
<tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=
=20

<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->

<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">

<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse=
;" cellpadding=3D"0" cellspacing=3D"0">

<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
 0;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYzRmZWY0In0.s=
zOcQdUBuoi8JeiQzDLf8skCQOQhJ74uDLsr-4_Gbt4/s/565344755/br/99474918284-l" =
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-all=
; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyph=
ens: none;">View in browser</a></p>
</td>
</tr>

<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" style=3D"background-color: #FFF=
; border-collapse: collapse;">

<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Back=
ground" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">Budget 2021</h1>
</td>
</tr>
</table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>

<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
=3D"Main Body" style=3D"padding: 20px 20px 0px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">On Wednesday, the Chancellor of the Exchequer, the Rt. Hon Rish=
i Sunak MP=C2=A0delivered the government=E2=80=99s Budget for 2021.=C2=A0=
</p>
</div>
<div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><span data-contrast=3D"auto" style=3D"line-height: 1.4;">In his=
 speech, the Chancellor announced extensions to=C2=A0</span><span data-co=
ntrast=3D"auto" style=3D"line-height: 1.4;">a number of</span><span data-=
contrast=3D"auto" style=3D"line-height: 1.4;">=C2=A0current COVID-19 sche=
mes, alongside additional support for individuals and businesses, as the =
UK continues to navigate the impact of the pandemic, including</span><spa=
n data-contrast=3D"auto" style=3D"line-height: 1.4;">=C2=A0e</span><span =
data-contrast=3D"auto" style=3D"line-height: 1.4;">xtending the Coronavir=
us Job Retention Scheme until the end of September=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8C2021</span><span data-contrast=3D"auto" style=3D"line-height=
: 1.4;">, alongside other measures.</span><span data-ccp-props=3D'{"20134=
1983":0,"335559739":0,"335559740":240}' style=3D"line-height: 1.4;">=C2=A0=
</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We have summarised some of these measures for employers below, =
including details=C2=A0about tax rate changes. Information about all=C2=A0=
Budget 2021=C2=A0measures announced,=C2=A0can be found on=C2=A0<a href=3D=
"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9s=
aW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuM=
zY0MDQzODEiLCJ1cmwiOiJodHRwczovL2V1cjAzLnNhZmVsaW5rcy5wcm90ZWN0aW9uLm91dG=
xvb2suY29tLz91cmw9aHR0cCUzQSUyRiUyRnd3dy5hY3VtZW4uaG1yYy5nb3YudWslMkZfJTJ=
GYXBwJTJGZW1haWxSb2JvdCUyRmluZGV4JTJGY2xpY2slMkZzZWNyZXQlMkZURVNUX0VNQUlM=
JTNGbGluayUzRGh0dHBzJTI1M0ElMjUyRiUyNTJGd3d3Lmdvdi51ayUyNTJGZ292ZXJubWVud=
CUyNTJGcHVibGljYXRpb25zJTI1MkZidWRnZXQtMjAyMS1kb2N1bWVudHMmZGF0YT0wNCU3Qz=
AxJTdDYWxleC5wcnljZSU0MGhtcmMuZ292LnVrJTdDYTg5ZjJiM2Q0Y2JmNGE0MGUyZjkwOGQ=
4ZGU2ZDkwMGUlN0NhYzUyZjczY2ZkMWE0YTlhOGU3YTRhMjQ4ZjMxMzllMSU3QzAlN0MwJTdD=
NjM3NTAzOTA5NDM2NzMxNDcxJTdDVW5rbm93biU3Q1RXRnBiR1pzYjNkOGV5SldJam9pTUM0d=
0xqQXdNREFpTENKUUlqb2lWMmx1TXpJaUxDSkJUaUk2SWsxaGFXd2lMQ0pYVkNJNk1uMCUzRC=
U3QzEwMDAmc2RhdGE9WEJvazFDVFVCY2JqM2FMV1Y2ZkhkS2NmMjBuYWN4OGNrUzhTVkFkUHl=
XYyUzRCZyZXNlcnZlZD0wIn0.nyRpxYLV2mM2ryiew_meomwDutzJxCcDvAYczjyT5uM/s/56=
5344755/br/99474918284-l" target=3D"_blank" rel=3D"noopener" style=3D"col=
or: #0000EE; text-decoration: underline; -ms-word-break: break-all; word-=
break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: no=
ne;"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;"><sp=
an data-ccp-charstyle=3D"Hyperlink" style=3D"line-height: 1.4;">GOV.UK</s=
pan></span></strong></a>.=C2=A0</p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To allow for more transparency and scrutiny of documents that w=
ould traditionally be published at Budget, Her Majesty=E2=80=99s Treasury=
 have also announced that a range of tax consultations and calls for evid=
ence will also be published on 23=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CMar=
ch. Several of these consultations are key to the government=E2=80=99s 10=
-year tax administration=C2=A0<strong><a href=3D"https://links.advice.hmr=
c.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6I=
mJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodH=
RwczovL2V1cjAzLnNhZmVsaW5rcy5wcm90ZWN0aW9uLm91dGxvb2suY29tLz91cmw9aHR0cCU=
zQSUyRiUyRnd3dy5hY3VtZW4uaG1yYy5nb3YudWslMkZfJTJGYXBwJTJGZW1haWxSb2JvdCUy=
RmluZGV4JTJGY2xpY2slMkZzZWNyZXQlMkZURVNUX0VNQUlMJTNGbGluayUzRGh0dHBzJTI1M=
0ElMjUyRiUyNTJGd3d3Lmdvdi51ayUyNTJGZ292ZXJubWVudCUyNTJGcHVibGljYXRpb25zJT=
I1MkZ0YXgtYWRtaW5pc3RyYXRpb24tc3RyYXRlZ3kmZGF0YT0wNCU3QzAxJTdDcGV0ZXIueWF=
0ZXMlNDBobXJjLmdvdi51ayU3QzAzZDYzNmI1NmVkZDRjN2ExNTE3MDhkOGRmMjk2MmE0JTdD=
YWM1MmY3M2NmZDFhNGE5YThlN2E0YTI0OGYzMTM5ZTElN0MwJTdDMCU3QzYzNzUwNDcxNjE0O=
TEwNjI0MCU3Q1Vua25vd24lN0NUV0ZwYkdac2IzZDhleUpXSWpvaU1DNHdMakF3TURBaUxDSl=
FJam9pVjJsdU16SWlMQ0pCVGlJNklrMWhhV3dpTENKWFZDSTZNbjAlM0QlN0MxMDAwJnNkYXR=
hPXBURnBtV1dmVzBhUzZ0dzJJenZWS1A3YXg0RlF4bjBLQlhmcndsZ2xhN3clM0QmcmVzZXJ2=
ZWQ9MCJ9.Qxq-MXoDArfeoBL2AMnrSDHzcZRzhNJz0bWitwZ3mec/s/565344755/br/99474=
918284-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; tex=
t-decoration: underline; -ms-word-break: break-all; word-break: break-wor=
d; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">strategy</a=
></strong>. We'd encourage you to engage with these,=C2=A0a=C2=A0further=C2=
=A0email=C2=A0will be issued sharing details of these documents with you =
once published.</p>
</div>
<div><hr></div>
</div>
<div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>COVID-19 support</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Extending the Coronavirus Job Retention Scheme (CJRS) until the end of =
September=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2021</span></strong>:=C2=A0=
<span data-contrast=3D"none" style=3D"line-height: 1.4;">The UK governmen=
t will=C2=A0</span><strong><span data-contrast=3D"none" style=3D"line-hei=
ght: 1.4;">continue to pay 80% of employees=E2=80=99 usual wages for the =
hours not worked, up to a cap of =C2=A32,500 per month, up to the end of =
June=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2021</span></strong>.<span data-=
contrast=3D"none" style=3D"line-height: 1.4;">=C2=A0For periods=C2=A0</sp=
an><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;">in Ju=
ly, CJRS grants will cover 70% of employees=E2=80=99 usual wages</span></=
strong><span data-contrast=3D"none" style=3D"line-height: 1.4;">=C2=A0for=
 the hours not worked, up to a cap of =C2=A32,187.50.=C2=A0</span><strong=
><span data-contrast=3D"none" style=3D"line-height: 1.4;">In August and S=
eptember, this will then reduce to 60% of employees=E2=80=99 usual wages<=
/span></strong><span data-contrast=3D"none" style=3D"line-height: 1.4;">=C2=
=A0up to a cap of =C2=A31,875. Employers will need to continue to pay the=
ir furloughed employees at least 80% of their usual wages for the hours t=
hey do not work during this time, up to a cap of =C2=A32,500 per month. T=
hey also need to pay the associated Employer National Insurance contribut=
ions and pension contributions on subsidised furlough pay from their own =
funds. When claiming for periods from 1 May=E2=80=8C=E2=80=8C=E2=80=8C =E2=
=80=8C2021 onwards, eligible employees must have been employed on 2=E2=80=
=8C=E2=80=8C=E2=80=8C =E2=80=8CMarch 2021 and had a Real Time Information=
 (RTI) submission to HMRC notifying a payment of earnings for that employ=
ee by their employer between 20=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CMarch=
 2020 and 2=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CMarch 2021. You can find =
out more about the CJRS on GOV.UK.</span><span data-ccp-props=3D'{"201341=
983":0,"335559739":160,"335559740":259}' style=3D"line-height: 1.4;">=C2=A0=
</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">The VAT deferral new payment scheme</span></strong>:=C2=A0<span data-co=
ntrast=3D"none" style=3D"line-height: 1.4;">The new payment scheme helps =
businesses with deferred VAT to pay what they owe in smaller, monthly ins=
talments from March, interest free. The scheme is now=C2=A0</span><span d=
ata-contrast=3D"none" style=3D"line-height: 1.4;">open,</span><span data-=
contrast=3D"none" style=3D"line-height: 1.4;">=C2=A0and you can choose to=
 make 2-11 monthly payments, depending on when you join. The later you jo=
in the fewer instalments are available to you. You can join through a sim=
ple online service without needing to contact HMRC. You need to join the =
scheme before the end of June. More details are available from=C2=A0</spa=
n><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZG=
FuY2UvZGVmZXJyYWwtb2YtdmF0LXBheW1lbnRzLWR1ZS10by1jb3JvbmF2aXJ1cy1jb3ZpZC0=
xOSJ9.yku7_EG6pQg64AKfAppbVfpr77ZdHmu_KQpT3Z9RUQE/s/565344755/br/99474918=
284-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; text-d=
ecoration: underline; -ms-word-break: break-all; word-break: break-word; =
-webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a></st=
rong><span data-contrast=3D"none" style=3D"line-height: 1.4;">.</span><sp=
an data-ccp-props=3D'{"201341983":0,"335559739":0,"335559740":240}' style=
=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"auto" style=3D"line-height: 1.4;=
">VAT reduction for the UK=E2=80=99s tourism and hospitality sector</span=
></strong>:<span data-contrast=3D"auto" style=3D"line-height: 1.4;">=C2=A0=
The government will extend the temporary reduced rate of 5% VAT for goods=
 and services supplied by the tourism and hospitality sector until 30=E2=80=
=8C=E2=80=8C=E2=80=8C =E2=80=8CSeptember 2021. To help businesses manage =
the transition back to the standard 20% rate, a 12.5% rate will apply for=
 the subsequent six months until 31=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CM=
arch 2022.</span><span data-ccp-props=3D'{"201341983":0,"335559739":0,"33=
5559740":240}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Income Tax exemption for employer-reimbursed coronavirus antigen tests =
for tax year 2020-21 and 2021-22</span></strong>:=C2=A0<span data-contras=
t=3D"none" style=3D"line-height: 1.4;">This measure will continue the Inc=
ome Tax exemption for payments that an employer makes to an employee to r=
eimburse for the cost of a relevant coronavirus antigen. There will be no=
 Income Tax liability for the employee or employer.</span><span data-ccp-=
props=3D'{"201341983":0,"335559739":0,"335559740":240}' style=3D"line-hei=
ght: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Continuation of the home office equipment expenses COVID-19 easement fo=
r the 2021-22 tax year</span></strong>:=C2=A0<span data-contrast=3D"none"=
 style=3D"line-height: 1.4;">An Income Tax exemption and corresponding NI=
Cs disregard were introduced for the 2020-21 tax year. This allowed emplo=
yers to reimburse employees for the cost of home office equipment deemed =
necessary to work from home as a result of the COVID-19 outbreak free fro=
m Income Tax and Class 1 NICs. The exemption was due to end on 5=E2=80=8C=
=E2=80=8C=E2=80=8C =E2=80=8CApril 2021 but will now be extended to have e=
ffect until 5=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CApril 2022.</span><span=
 data-ccp-props=3D'{"201341983":0,"335559739":0,"335559740":240}' style=3D=
"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Extended loss=C2=A0</span></strong><strong><span data-contrast=3D"none"=
 style=3D"line-height: 1.4;">carry</span></strong><strong><span data-cont=
rast=3D"none" style=3D"line-height: 1.4;">=C2=A0back for business</span><=
/strong>:=C2=A0<span data-contrast=3D"none" style=3D"line-height: 1.4;">T=
o help otherwise-viable UK businesses which have been pushed into a loss-=
making position, the trading loss carry-back rule will be temporarily ext=
ended from the existing one year to three years. This will be available f=
or both incorporated and unincorporated businesses.</span><span data-cont=
rast=3D"none" style=3D"line-height: 1.4;">=C2=A0Further details are avail=
able from=C2=A0</span><span data-contrast=3D"none" style=3D"line-height: =
1.4;">our</span><span data-contrast=3D"none" style=3D"line-height: 1.4;">=
=C2=A0</span><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ29=
2ZXJubWVudC9wdWJsaWNhdGlvbnMvZXh0ZW5kZWQtbG9zcy1jYXJyeS1iYWNrLWZvci1idXNp=
bmVzc2VzIn0.lQljqVJ03znUvzAikKPG3soz3D_7XOV6gTdHJIVIaTs/s/565344755/br/99=
474918284-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: break-=
word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><span da=
ta-contrast=3D"none" style=3D"line-height: 1.4;"><span data-ccp-charstyle=
=3D"Hyperlink" style=3D"line-height: 1.4;"><strong>guidance note</strong>=
</span></span></a><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">.</span><span data-ccp-props=3D'{"201341983":0,"335559739":0,"335559740=
":240}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Tax rate changes</span></strong></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Personal Allowance and higher rate threshold (HRT)</span></strong>:<spa=
n data-contrast=3D"none" style=3D"line-height: 1.4;">=C2=A0The income tax=
 Personal Allowance will rise with CPI as planned to =C2=A312,570 from Ap=
ril=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2021 and will remain at this leve=
l until April 2026. The income tax HRT will rise as planned to =C2=A350,2=
70 from April 2021 and will remain at this level until April 2026. The Pe=
rsonal Allowance applies across the UK. The HRT for savings and dividend =
income will also apply UK-wide. The HRT for non-savings and non-dividend =
income will apply to taxpayers in England, Wales, and Northern Ireland.</=
span><span data-ccp-props=3D'{"201341983":0,"335559739":0,"335559740":240=
}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Corporation tax</span></strong>:=C2=A0<span data-contrast=3D"auto" styl=
e=3D"line-height: 1.4;">The rate of Corporation Tax will increase from Ap=
ril 2023 to 25% on profits over =C2=A3250,000. The rate for small profits=
 under =C2=A350,000 will remain at 19% and there will be relief for busin=
esses with profits under =C2=A3250,000 so that they pay less than the mai=
n rate. In line with the increase in the main rate, the Diverted Profits =
Tax rate will rise to 31% from April=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
2023 so that it remains an effective deterrent against diverting profits =
out of the UK.</span><span data-ccp-props=3D'{"201341983":0,"335559739":0=
,"335559740":240}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Pensions Lifetime Allowance</span></strong>:<span data-contrast=3D"none=
" style=3D"line-height: 1.4;">=C2=A0The government will maintain the Life=
time Allowance at its current level of =C2=A31,073,100 until April=E2=80=8C=
=E2=80=8C=E2=80=8C =E2=80=8C2026.</span><span data-ccp-props=3D'{"2013419=
83":0,"335559739":0,"335559740":240}' style=3D"line-height: 1.4;">=C2=A0<=
/span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Annual Tax on Enveloped Dwellings (ATED) and 15 per cent rate of Stamp =
Duty Land Tax (SDLT): Relief for Housing Co-Operatives</span></strong>:=C2=
=A0<span data-contrast=3D"none" style=3D"line-height: 1.4;">Following a c=
onsultation on draft legislation over the Summer of 2020, the government =
will introduce new reliefs from ATED and the 15% rate of SDLT for certain=
 qualifying housing co-operatives. For SDLT, the relief can be claimed fo=
r land transactions where the effective date of the transaction is on or =
after 3 March=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2021. For ATED, the rel=
ief will apply to chargeable periods beginning on or after 1 April=E2=80=8C=
=E2=80=8C=E2=80=8C =E2=80=8C2020, allowing eligible housing co-operatives=
 who have already paid ATED for that period to claim a refund. A tax info=
rmation and impact note has been</span><span data-contrast=3D"none" style=
=3D"line-height: 1.4;">=C2=A0published on=C2=A0</span><strong><a href=3D"=
https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9sa=
W5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMz=
Y0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9wdWJsaWNhdGl=
vbnMvbmV3LXJlbGllZnMtZnJvbS1hbm51YWwtdGF4LW9uLWVudmVsb3BlZC1kd2VsbGluZ3Mt=
YW5kLXN0YW1wLWR1dHktbGFuZC10YXgtZm9yLWhvdXNpbmctY28tb3BlcmF0aXZlcy9uZXctc=
mVsaWVmcy1mcm9tLWFubnVhbC10YXgtb24tZW52ZWxvcGVkLWR3ZWxsaW5ncy1hbmQtc3RhbX=
AtZHV0eS1sYW5kLXRheC1mb3ItaG91c2luZy1jby1vcGVyYXRpdmVzIn0.Hw3Fdycah7VEWhE=
WevK-34pZd-_qfeOxYoOZDRB1jD8/s/565344755/br/99474918284-l" target=3D"_bla=
nk" rel=3D"noopener" style=3D"color: #0000EE; text-decoration: underline;=
 -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none=
; -moz-hyphens: none; hyphens: none;">GOV.UK</a></strong><span data-contr=
ast=3D"none" style=3D"line-height: 1.4;">.=E2=80=AF</span><span data-ccp-=
props=3D'{"201341983":0,"335559739":0,"335559740":240}' style=3D"line-hei=
ght: 1.4;">=C2=A0</span></p>
</div>
<div>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Other HMRC related measures</span></strong></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">OECD reporting rules for digita</span></strong>l <strong>platforms</str=
ong>:=C2=A0<span data-contrast=3D"none" style=3D"line-height: 1.4;">The=C2=
=A0</span><span data-contrast=3D"none" style=3D"line-height: 1.4;">g</spa=
n><span data-contrast=3D"none" style=3D"line-height: 1.4;">overnment will=
 consult on the implementation of the Organisation for Economic Co-operat=
ion and Development (OECD) rules that will require digital platforms to s=
end information about the income of their sellers to both HMRC and the se=
ller themselves. This will help taxpayers in the sharing and gig economy =
get their tax=C2=A0</span><span data-contrast=3D"none" style=3D"line-heig=
ht: 1.4;">right, and</span><span data-contrast=3D"none" style=3D"line-hei=
ght: 1.4;">=C2=A0help HMRC detect and tackle non-compliance.</span><span =
data-ccp-props=3D'{"201341983":0,"335559739":0,"335559740":240}' style=3D=
"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"auto" style=3D"line-height: 1.4;=
"><span data-ccp-parastyle=3D"Title" style=3D"line-height: 1.4;">The Van =
Benefit and Car and Van Fuel Benefit uprating for 2021</span></span></str=
ong>: T<span data-contrast=3D"auto" style=3D"line-height: 1.4;"><span dat=
a-ccp-parastyle=3D"Title" style=3D"line-height: 1.4;">he government=C2=A0=
</span></span><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3F1ZXN0aW=
9ucy1zdGF0ZW1lbnRzLnBhcmxpYW1lbnQudWsvd3JpdHRlbi1zdGF0ZW1lbnRzL2RldGFpbC8=
yMDIxLTAyLTA0L2hjd3M3NjMifQ.unreI9rtkjh8jGgs9riURiAH6GbGMA4LniUEwkbU9n0/s=
/565344755/br/99474918284-l" target=3D"_blank" rel=3D"noopener" style=3D"=
color: #0000EE; text-decoration: underline; -ms-word-break: break-all; wo=
rd-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens:=
 none;">has announced</a></strong><span data-contrast=3D"auto" style=3D"l=
ine-height: 1.4;"><span data-ccp-parastyle=3D"Title" style=3D"line-height=
: 1.4;">=C2=A0that the van benefit charge and fuel benefit charges for ca=
rs and vans will be uprated by the Consumer Price Index from 6=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8CApril 2021</span></span><span data-contrast=3D"a=
uto" style=3D"line-height: 1.4;"><span data-ccp-parastyle=3D"Title" style=
=3D"line-height: 1.4;">.</span></span><span data-ccp-props=3D'{"201341983=
":0,"335551550":1,"335551620":1,"335559739":600,"335559740":240}' style=3D=
"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">Interest harmonisation and reform of penalties for late submission and =
late payment of tax</span></strong>: The government will reform the penal=
ty regime for VAT and Income Tax=C2=A0Self Assessment (ITSA) to make it f=
airer and more consistent. The new late submission regime will be points-=
based, and a financial penalty will only be issued when the relevant thre=
shold is reached. The new late payment regime will introduce penalties pr=
oportionate to the amount of tax owed and how late the tax due is. The go=
vernment will introduce a new approach to interest charges and repayment =
interest to align VAT with other tax regimes. These reforms will come int=
o effect:</p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
pan data-contrast=3D"none" style=3D"line-height: 1.4;"> for VAT taxpayers=
, from periods starting on or after 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
April 2022</span></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
pan data-contrast=3D"none" style=3D"line-height: 1.4;">taxpayers in ITSA =
with business or property income over =C2=A310,000 per year, from account=
ing periods beginning on or after 6=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CA=
pril 2023</span></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
pan data-contrast=3D"none" style=3D"line-height: 1.4;">all other taxpayer=
s in ITSA, from accounting periods beginning on or after 6=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8CApril 2024.</span></li>
</ul>
</div>
<div>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;=
">For details about all other measures please visit=C2=A0</span></strong>=
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9w=
dWJsaWNhdGlvbnMvYnVkZ2V0LTIwMjEtZG9jdW1lbnRzIn0.lNZN4bQYH6YTHdEZxM9OKq07B=
7yFNXUR18SfkAc71QA/s/565344755/br/99474918284-l" target=3D"_blank" rel=3D=
"noopener" style=3D"color: #0000EE; text-decoration: underline; -ms-word-=
break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyp=
hens: none; hyphens: none;"><strong><span data-contrast=3D"none" style=3D=
"line-height: 1.4;"><span data-ccp-charstyle=3D"Hyperlink" style=3D"line-=
height: 1.4;">GOV.UK</span></span></strong></a><span data-ccp-props=3D'{"=
201341983":0,"335559739":0,"335559740":240}' style=3D"line-height: 1.4;">=
.</span></p>
</div>
</div>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">HM Revenue &amp; Customs</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px 20px 2=
0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.LKAf6bDUnXpupQy6g5ccbllG08jSmcW6q1JQs13tIIc/s/=
565344755/br/99474918284-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.X45yzEdquye19uR07OHM-huKtO83KRANiQVP7YpHZ7U/s/5=
65344755/br/99474918284-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</td>
</tr>
</table>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">

<tr>
<td id=3D"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.-i0x69740Y8vJeTeY3GuU0DnunePzXOoS9ggo=
uAKWp0/s/565344755/br/99474918284-l" target=3D"_blank" rel=3D"noopener no=
referrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"http=
s://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/190=
8767/icon-youtube-original_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"youtube=
" width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov=
.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMj=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczo=
vL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.qyEbLRwFr7UnHP239JlTrCqRFyfltvOn-pPmsyW=
mr80/s/565344755/br/99474918284-l" target=3D"_blank" rel=3D"noopener nore=
ferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-bre=
ak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphen=
s: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"https:=
//content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/19087=
68/hmrc-twitter-original_original.png" style=3D"width: 95px; height: auto=
 !important; max-height: auto !important; border: none;" alt=3D"twitter" =
width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.u=
k/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpj=
bGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL=
3d3dy5nb3YudWsvIn0.uX-JnT0vnpYJPOKG3_pRB11bamYwDqz-XlOVlnMXIhc/s/56534475=
5/br/99474918284-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D=
"color: #0000EE; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;"><img class=3D"govd_template_image" src=3D"https://content.govdel=
ivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-or=
iginal_original.png" style=3D"width: 95px; height: auto !important; max-h=
eight: auto !important; border: none;" alt=3D"visit gov dot u k" width=3D=
"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL2NvbnRlb=
nQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYzRmZWY0In=
0.hrfFk7esfd80XWbqfJy1luZ6ROGdLX1yJxDQiluaCAA/s/565344755/br/99474918284-=
l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE;=
 text-decoration: underline; -ms-word-break: break-all; word-break: break=
-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img cl=
ass=3D"govd_template_image" src=3D"https://content.govdelivery.com/attach=
ments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_original.=
png" style=3D"width: 95px; height: auto !important; max-height: auto !imp=
ortant; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><a hr=
ef=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXR=
pbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAz=
MDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.nlX6=
Kr-gQoayZiI0E-nz5vtHERYojd30uvQoHj1mOP4/s/565344755/br/99474918284-l" tar=
get=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; text-=
decoration: underline; -ms-word-break: break-all; word-break: break-word;=
 -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img class=3D=
"govd_template_image" src=3D"https://content.govdelivery.com/attachments/=
fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=3D"w=
idth: 95px; height: auto !important; max-height: auto !important; border:=
 none;" alt=3D"HMRC Forum" width=3D"95" height=3D"84"></a>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">

</td>
</tr>
 =20
</table>
</td>
</tr>

<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">

<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
e report it to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" =
rel=3D"noopener" style=3D"color: #FFFFFF; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTUsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.Ye9obcN6z4H-2OwYFFpH03M9-hiwb4pSJzw4LncWZD=
c/s/565344755/br/99474918284-l" style=3D"color: #FFFFFF; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search 'A=
void and report internet scams and phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.9Kl8Cl09r_E23j4V6KRFCamvjZjopptbZ4o7iUHNdN=
Q/s/565344755/br/99474918284-l" style=3D"color: #FFFFFF; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences</=
a>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTcsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.QdxZApi6oedh-2slfoUN5lFJK9K3cHVtKE1wZGGDu44/s/5=
65344755/br/99474918284-l" style=3D"color: #FFFFFF; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=
=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJ=
idWxsZXRpbl9saW5rX2lkIjoxMTgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoi=
MjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5L=
mNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.m1VFfSSTHvpFUb=
KJGxHjGZ00mxBhuKsXeGgvJu1Vqdo/s/565344755/br/99474918284-l" style=3D"colo=
r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
reak: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: non=
e;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc=
.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTksInF1ZXJ5X3=
BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2s=
iLCJidWxsZXRpbl9pZCI6IjIwMjEwMzA1LjM2NDA0MzgxIiwidXJsIjoiaHR0cHM6Ly9wdWJs=
aWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2Nsa=
WNrX3Vuc3Vic2NyaWJlIn0.0K-ApraHrewlX3RST7gqhQbiLSjbkcn-iES3KafZVS4/s/5653=
44755/br/99474918284-l?verification=3D5.a39fd195ee642e8b5d35806ef443d017&=
destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;">Unsubscribe</a></p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">For more information and support from HMRC ple=
ase visit our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMjAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.RY1wqfXAnwjuu48tvRD67JmWHokVFWw_NZcvl4MoIrM/s/565344755/br/99474=
918284-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>

</table>
</td>
</tr>

</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>
</table></td></tr></table>
 =20


<div id=3D"mail_footer">


</div>
<div id=3D"tagline">
    <hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D=
"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" width=3D=
"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMjEsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTAzMDUuMzY0MDQzODEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.q0wpDC_r_YsYQIpXQNlMi2PlDLv5=
BlVDNV8tWJowhtE/s/565344755/br/99474918284-l" target=3D"_blank"><img src=3D=
"https://content.govdelivery.com/images/govd-logo-dark.png" border=3D"0" =
alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>

</div>

<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD05OTQ3NDkxODI4NC1sJnN1YnNjcmliZXJpZD01NjUzNDQ3NTUmbXNpZ=
D0mYXVpZD0mbWFpbGluZ2lkPTIwMjEwMzA1LjM2NDA0MzgxJm1lc3NhZ2VpZD1NREItUFJELU=
JVTC0yMDIxMDMwNS4zNjQwNDM4MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0=
xNjk2NTQ0NSZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2Zp=
bGUuY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1=
" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_479_37CD_6867B793.70466679--