HEX

File: D:/hMailServer/Data/showfile.com/admin/C4/{C45081DE-6B3A-4940-8AC2-829441C0DAF2}.eml
Date: Wed, 23 Apr 2025 10:49:15 +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: <010b0196624424af-5de037bf-bf7f-4ce5-9bae-7abfb0ab5a01-000000@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-1_1745400375366516631&signature=3D273AB4DE0DC90DB6DFF2DF598944DB=
30 =20

=20

=20

Dear customer,=20

Sending accurate reports in a timely manner helps us to match your employee=
s=E2=80=99 tax and National Insurance details to the correct records. It al=
so includes directors you may have on your payroll.=20

Join our live webinars for useful hints and tips =E2=80=93 if you have any =
questions, you can ask them using the on-screen text box:

Company directors =E2=80=93 payroll and you=20

https://register.gotowebinar.com/rt/5078743610687120986?source=3DCampaign-A=
pr-PR-1 , during which we=E2=80=99ll be covering:=20

=E2=80=A2

the tax and National Insurance treatment of payments to directors

=E2=80=A2

expenses and benefits

=E2=80=A2

payroll information that must be submitted to HMRC

=E2=80=A2

keeping accurate records=20

Employer filing obligations=20

You can https://register.gotowebinar.com/rt/6581526416717505627?source=3DCa=
mpaign-Apr-PR-1 , 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=20

Getting payroll information right=20

https://register.gotowebinar.com/rt/5760836644094471767?source=3DCampaign-A=
pr-PR-1 to find out about:=20

=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=20

If you missed our live webinar, ' https://hmrccustomerlab.qualtrics.com/jfe=
/form/SV_bvaFKBiaUbvJfgy .

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


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 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
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=C2=A0
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</td>
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</table>
</td>
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</table>
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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: 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,=C2=A0<br><br>Sending accu=
rate reports in a timely manner helps us to match your employees=E2=80=99 t=
ax and National Insurance details to the correct records. It also includes =
directors you may have on your payroll.=C2=A0<br><br>Join our live webinars=
 for useful hints and tips =E2=80=93 if you have any questions, you can ask=
 them using the on-screen text box:</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;">Com=
pany directors =E2=80=93 payroll and you=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-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=
=3D17453976782394&tid=3Dcc-1_1745400375366516631&signature=3D273AB4DE0DC90D=
B6DFF2DF598944DB30" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register for o=
ur webinar about payroll for directors</span></a>, during which we=E2=80=99=
ll be covering:=C2=A0</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;">the=
 tax and National Insurance treatment of payments to directors</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</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;">pay=
roll information that must be submitted to HMRC</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;">kee=
ping accurate records=C2=A0</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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Emp=
loyer filing obligations=C2=A0</span>
</h2>
</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;">You can <a href=3D"htt=
ps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack=
&linkid=3D17453976792400&tid=3Dcc-1_1745400375366516631&signature=3D273AB4D=
E0DC90DB6DFF2DF598944DB30" 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></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;">why=
, when, and how to send a Full Payment Submission (FPS) and an Employer Pay=
ment Summary (EPS)</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;">exc=
eptions</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;">key=
 dates and payments after leaving=C2=A0<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;">
<h2>
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Get=
ting payroll information right=C2=A0</span>
</h2>
</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=
=3D17453976792398&tid=3Dcc-1_1745400375366516631&signature=3D273AB4DE0DC90D=
B6DFF2DF598944DB30" 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:=C2=A0</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;">how=
 to provide accurate information to HMRC</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;">com=
mon mistakes in payroll information and how to avoid them</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;">tip=
s to help you get the information needed=C2=A0</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>If you missed our live webinar, '<a href=3D"https://hmrc.imicampaign.uk/e=
xternalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17453976782389&t=
id=3Dcc-1_1745400375366516631&signature=3D273AB4DE0DC90DB6DFF2DF598944DB30"=
 style=3D"color: #000000; text-decoration: none;"><span style=3D"text-decor=
ation: underline; color: rgb(0, 0, 255);">Employers =E2=80=93 what=E2=80=99=
s new for 2025 to 2026</span></a>', or fancy a refresher, you can catch up =
with this recorded webinar.=C2=A0<br><br>You=E2=80=99ll also find short vid=
eos about '<a style=3D"color: #000000; text-decoration: none;" href=3D"http=
s://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&=
linkid=3D17453976782390&tid=3Dcc-1_1745400375366516631&signature=3D273AB4DE=
0DC90DB6DFF2DF598944DB30"><span style=3D"text-decoration: underline; color:=
 #0000ff;">When and how to pay PAYE</span></a>' on HMRC=E2=80=99s YouTube c=
hannel.<br><br>Have you recently watched a HMRC YouTube video? Please take =
a few moments to=C2=A0<a style=3D"color: #000000; text-decoration: none;" h=
ref=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=
=3Dnotrack&linkid=3D17453976782388&tid=3Dcc-1_1745400375366516631&signature=
=3D273AB4DE0DC90DB6DFF2DF598944DB30"><span style=3D"text-decoration: underl=
ine; color: #0000ff;">share your feedback through this anonymous survey</sp=
an></a>.<br><br>Yours faithfully<br>HM Revenue and Customs</span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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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"=
 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]-->

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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;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(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=3D17453976782386&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_17411864301782.p=
ng" 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"gj3vivkao1o" 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: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17453976782386&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><img width=3D"34" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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</div>
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<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
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<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17453976792399&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><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"swaap92rtl" class=3D"st-hide"></=
a>
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</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=3D17453976792399&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><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=3D17453976782387&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1713531756154/223_50HMRCCommunityForums_2_174133786=
20563.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"178" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"cr=
flccqxiwi" 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=3D17453976782387&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><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/1713531756154/223_50HMRCC=
ommunityForums_2_17413378620563.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=3D17453976782391&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><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"e0sb91r1e3b" 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=3D17453976782391&tid=3Dcc-1_1745400375366516631&signa=
ture=3D273AB4DE0DC90DB6DFF2DF598944DB30"><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]-->

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</tbody>
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</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=3D17453976782393&tid=3Dcc-1_1745400375366516631&sign=
ature=3D273AB4DE0DC90DB6DFF2DF598944DB30" 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_1745400375366516=
631&unsub_type=3D1&store=3Demail&signature=3D273AB4DE0DC90DB6DFF2DF598944DB=
30" 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=3D17453976782392&tid=3Dcc-1_17454003753665166=
31&signature=3D273AB4DE0DC90DB6DFF2DF598944DB30" 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=3D17453976782395&tid=3Dcc-1_1745400=
375366516631&signature=3D273AB4DE0DC90DB6DFF2DF598944DB30" 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=3D17453976792397&tid=3Dcc-1_=
1745400375366516631&signature=3D273AB4DE0DC90DB6DFF2DF598944DB30" 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=3D17453976792396&ti=
d=3Dcc-1_1745400375366516631&signature=3D273AB4DE0DC90DB6DFF2DF598944DB30" =
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>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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</tbody>
</table>
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</table>
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<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=
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