HEX

File: D:/hMailServer/Data/showfile.com/admin/C6/{C6A289D8-3B2C-41FD-8570-AD9651189624}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_DD6_82C0_0F817E2B.598EEE3C"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16804380.279302@advice.hmrc.gov.uk>
Subject: =?US-ASCII?Q?Parties,_social_functions,_travel_and_payroll?=
Date: Wed, 11 Dec 2019 08:59:34 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_DD6_82C0_0F817E2B.598EEE3C
Content-Type: text/plain;
	charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

Online help with expenses and benefits =20

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2706f89 ]

=20

h m revenue and customs =20
Support from HMRC
=20
=20
=20
=20
=20

Dearcustomer,

If you provide expenses and benefits to your employees, HMRCs live webina=
rs and other online support will explain how to treat them in your payrol=
l.

You can ask questions during the webinars using the on-screen text box.

*Expenses and Benefits  employee travel*: Join us on this webinar to find=
 out about travel and subsistence payments and mileage payments for emplo=
yees using their own vehicle. Next session:

*Friday 13 December  10am to 11am* [ https://attendee.gotowebinar.com/rt/=
1734459104968371458?source=3DCampaign-Dec-4 ]

*Expenses and Benefits  social functions and parties*: A timely reminder =
about the tax and National Insurance implications of providing social fun=
ctions for your staff. Next session:

*Wednesday 18 December  3pm to 3.30pm* [ https://attendee.gotowebinar.com=
/rt/5556677082627434243?source=3DCampaign-Dec-4 ]

Other dates are available and you can choose from the drop-down on the li=
nk above.

Our online guide '*Becoming an employer* [ http://www.hmrc.gov.uk/courses=
/syob3/new_employer/HTML/new_employer_menu.html?&utm_source=3DHMRC-DCS-De=
c-4&utm_campaign=3DDCS-Campaign&utm_medium=3Demail ]' is in handy section=
s and covers taking on staff, running a payroll and what to do when an em=
ployee leaves.

Theres also our '*Expenses and benefits from employment toolkit* [ https:=
//www.gov.uk/government/publications/hmrc-expenses-and-benefits-from-empl=
oyment-toolkit-2013-to-2014?&utm_source=3DHMRC-DCS-Dec-4&utm_campaign=3DD=
CS-Campaign&utm_medium=3Demail ]'. Its designed to help agents and advise=
rs, but it may also be of use to employers or anyone completing end of ye=
ar forms P11D.

Yours sincerely

alison walsh signature

Alison Walsh

Head of Digital Communication Services

=20
=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/2706f89 ]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_DD6_82C0_0F817E2B.598EEE3C
Content-Type: text/html;
	charset="Cp1252"
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>    Parties, social functions, travel and payroll
</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=
;">
<table bgcolor=3D'#ffffff' border=3D'0' cellpadding=3D'0' cellspacing=3D'=
0' style=3D'width: 100%;'>
<tbody>
<tr bgcolor=3D'#ffffff'>
<td align=3D'center' style=3D'background-color: #ffffff; padding: 0px; fo=
nt-size:1px; font-family:&#39;Helvetica Neue&#39;, Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
Online help with expenses and benefits
</td>
</tr>
</tbody>
</table>


  <a id=3D"gd_top" name=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://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJ=
idWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoi=
MjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY=
29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yNzA2Zjg5In0.y02xDzCgz7WvuPOyFB=
4VGjSnYf5qzlEw9mxE04Zqpc4/br/72657167216-l" style=3D"color: #000000; text=
-decoration: none; -ms-word-break: break-all; word-break: break-word; -we=
bkit-hyphens: none; -moz-hyphens: none; hyphens: 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">Support from HMRC</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;" 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 10px;">
<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=A0customer,</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">If you provide expenses and benefits to your employees, HMRC=92=
s live webinars and other online support will explain how to treat them i=
n your payroll.</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">You can ask questions during the webinars using the on-screen t=
ext box.</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>Expenses and Benefits =96 employee travel</strong>: Joi=
n us on this webinar to find out about travel and subsistence payments an=
d mileage payments for employees using their own vehicle. Next session:</=
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"><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpb=
l9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMT=
EuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9ydC8=
xNzM0NDU5MTA0OTY4MzcxNDU4P3NvdXJjZT1DYW1wYWlnbi1EZWMtNCJ9.sJ0ralQkRwiHJHg=
o6OWtMJKnYfTEqa_j2BSGyGyXdHM/br/72657167216-l" style=3D"color: #0000EE; t=
ext-decoration: underline; -ms-word-break: break-all; word-break: break-w=
ord; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><strong>F=
riday 13 December =96 10am to 11am</strong></a></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>Expenses and Benefits =96 social functions and parties<=
/strong>: A timely reminder about the tax and National Insurance implicat=
ions of providing social functions for your staff. Next session:</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"><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpb=
l9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMT=
EuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZWJpbmFyLmNvbS9ydC8=
1NTU2Njc3MDgyNjI3NDM0MjQzP3NvdXJjZT1DYW1wYWlnbi1EZWMtNCJ9.0_9UWfzna0lvXzD=
0tjrzPAdK_njwfYV04YPbYs_6TMg/br/72657167216-l" style=3D"color: #0000EE; t=
ext-decoration: underline; -ms-word-break: break-all; word-break: break-w=
ord; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><strong>W=
ednesday 18 December =96 3pm to 3.30pm</strong></a></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">Other dates are available and you can choose from the drop-down=
 on the link above.</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">Our online guide '<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1=
NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGlu=
X2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwOi8vd3d3LmhtcmMuZ292LnVrL=
2NvdXJzZXMvc3lvYjMvbmV3X2VtcGxveWVyL0hUTUwvbmV3X2VtcGxveWVyX21lbnUuaHRtbD=
8mdXRtX3NvdXJjZT1ITVJDLURDUy1EZWMtNCZ1dG1fY2FtcGFpZ249RENTLUNhbXBhaWduJnV=
0bV9tZWRpdW09ZW1haWwifQ.sxqiUFZ0HsW3xs7W4rNyzwzuopXVt70wVisO8slRF2o/br/72=
657167216-l" style=3D"color: #0000EE; text-decoration: underline; -ms-wor=
d-break: break-all; word-break: break-word; -webkit-hyphens: none; -moz-h=
yphens: none; hyphens: none;"><strong>Becoming an employer</strong></a>' =
is in handy sections and covers taking on staff, running a payroll and wh=
at to do when an employee leaves.</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">There=92s also our '<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ29=
2ZXJubWVudC9wdWJsaWNhdGlvbnMvaG1yYy1leHBlbnNlcy1hbmQtYmVuZWZpdHMtZnJvbS1l=
bXBsb3ltZW50LXRvb2xraXQtMjAxMy10by0yMDE0PyZ1dG1fc291cmNlPUhNUkMtRENTLURlY=
y00JnV0bV9jYW1wYWlnbj1EQ1MtQ2FtcGFpZ24mdXRtX21lZGl1bT1lbWFpbCJ9.D0SnAVaKw=
N8vHa9FO0_yc2g2vlmgNARB9Zji63AATZ0/br/72657167216-l" style=3D"color: #000=
0EE; text-decoration: underline; -ms-word-break: break-all; word-break: b=
reak-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><st=
rong>Expenses and benefits from employment toolkit</strong></a>'. It=92s =
designed to help agents and advisers, but it may also be of use to employ=
ers or anyone completing end of year forms P11D.</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">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/04/1891962/a-walsh-signature-orig=
inal_original.png" style=3D"width: 132px; height: auto !important; max-he=
ight: auto !important; border: none;" alt=3D"alison walsh signature" widt=
h=3D"132" height=3D"70"><p class=3D"gd_p" style=3D"text-align: left; line=
-height: 1.4; color: #000000; font-family: arial, helvetica, sans-serif; =
font-size: 13px; margin: 15px 0;" align=3D"left">Alison Walsh</p>
<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">Head of Digital Communication Services</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;" bgco=
lor=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: #FFFFFF; padding: 0px 20px;=
" bgcolor=3D"#FFFFFF">

</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://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2l=
kIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTEuMTQxMzg1=
OTEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hNUkNnb3Z1az91dG1fc=
291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnbj1TQiZhbXA7dXRtX2=
1lZGl1bT1FbWFpbCJ9.E5et7uOJvP7aalcZyEQe1nYkTyc98ploDgUVqoE1Nn8/br/7265716=
7216-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #00=
00EE; text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><i=
mg class=3D"govd_template_image" src=3D"https://content.govdelivery.com/a=
ttachments/fancy_images/UKHMRCED/2018/04/1908767/icon-youtube-original_or=
iginal.png" style=3D"width: 95px; height: auto !important; max-height: au=
to !important; border: none;" alt=3D"youtube" width=3D"95" height=3D"84">=
</a><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5=
rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTEuMTQx=
Mzg1OTEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.-mwX1RHzigra=
MKOViNw2dLsOinJIjM8rr8S72jxGBjs/br/72657167216-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: non=
e; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_image"=
 src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED=
/2018/04/1908768/hmrc-twitter-original_original.png" style=3D"width: 95px=
; height: auto !important; max-height: auto !important; border: none;" al=
t=3D"twitter" width=3D"95" height=3D"84"></a><a href=3D"https://lnks.gd/l=
/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGl=
jayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL3d3=
dy5nb3YudWsvIn0.uf9XJOk9nN4zDj4jdwuBeZBwy67zS3lQmKErbLm0hBw/br/7265716721=
6-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000E=
E; text-decoration: underline; -ms-word-break: break-all; word-break: bre=
ak-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img =
class=3D"govd_template_image" src=3D"https://content.govdelivery.com/atta=
chments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-original_origina=
l.png" style=3D"width: 95px; height: auto !important; max-height: auto !i=
mportant; border: none;" alt=3D"visit gov dot u k" width=3D"95" height=3D=
"84"></a><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl=
9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTE=
uMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291=
bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yNzA2Zjg5In0.AfRlPgcugVbTPMkfnE3qP6mMPZ-OI=
cQgYdwQSMcwXC8/br/72657167216-l" target=3D"_blank" rel=3D"noopener norefe=
rrer" 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/2018/04/1908757=
/icon-share-original_original.png" style=3D"width: 95px; height: auto !im=
portant; max-height: auto !important; border: none;" alt=3D"share" width=3D=
"95" height=3D"84"></a><a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.=
eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI=
joiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi=
51ay8ifQ.l1rqHBfh6nbnCBk5AWu5EvmXej6quSREDpSKjYD9rHc/br/72657167216-l" ta=
rget=3D"_blank" rel=3D"noopener noreferrer" title=3D"HMRC online customer=
 forum" 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/2018/08/20879=
96/pagesagent_original.png" style=3D"width: 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://lnks.gd/l/e=
yJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVyaSI6ImJwMjpjbGlja=
yIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL3d3dy=
5nb3YudWsvIn0.dLhaBcGBrGRrUEfG9tHAKNDIyYm18cyt3tvOQHNEKrY/br/72657167216-=
l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: no=
ne; hyphens: none;">GOV.UK</a> and search 'Avoid and report internet scam=
s 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://lnks.gd/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL3B1YmxpYy5nb3ZkZWxpdm=
VyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3ByZWZlcmVuY2VzPXR=
ydWUjdGFiMSJ9.YmpajO0608Y53MoRymDyadH5nNf81Gru6PwC7ctgX3c/br/72657167216-=
l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: b=
reak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: no=
ne; hyphens: none;">Subscriber Preferences</a>=A0 |=A0=A0<a href=3D"https=
://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI=
6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJo=
dHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0.0jLyRmIvg_yfYexdM5hLPhO2Ch4U_=
UJPRpieNC4kyPk/br/72657167216-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=A0 |=A0=A0=
<a href=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2l=
kIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOTEyMTEuMTQxMzg1=
OTEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY2F0a=
W9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.ieiyXXZVhQIi1De4R8ABZX98MPdOqmHIN_=
0AWe96rz4/br/72657167216-l" style=3D"color: #FFFFFF; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;">Help</a>=A0=A0|=A0=A0<a href=
=3D"https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMT=
QsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJ=
icDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMTkxMjExLjE0MTM4NTkxIiwidXJsIjoiaHR0=
cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZ=
XIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.DfogZYYIsdXwqKJBfTzfA6c9P8QMdui_UDsO24=
7ukck/br/72657167216-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://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAxOT=
EyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2x=
sZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.i1ml7-qg=
F0AA4WxfKgEgJePJAZwyslXE26Db2nc3UmY/br/72657167216-l" style=3D"color: #FF=
FFFF; text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">he=
lp 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://lnks.gd/l/eyJhbGciOi=
JIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwMjpjbGljayIsImJ1bG=
xldGluX2lkIjoiMjAxOTEyMTEuMTQxMzg1OTEiLCJ1cmwiOiJodHRwczovL3N1YnNjcmliZXJ=
oZWxwLmdyYW5pY3VzLmNvbS8ifQ.61tVC3RkUw94hKiwfouAxVRRJz-J-gl1NoFu3HQcdpM/b=
r/72657167216-l" target=3D"_blank"><img src=3D"https://content.govdeliver=
y.com/images/govd-logo-dark.png" border=3D"0" alt=3D"GovDelivery logo" wi=
dth=3D"115"></a></td>
</tr>
</tbody>
</table>

</div>

<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0m=
YXVpZD0mbWFpbGluZ2lkPTIwMTkxMjExLjE0MTM4NTkxJm1lc3NhZ2VpZD1NREItUFJELUJVT=
C0yMDE5MTIxMS4xNDEzODU5MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNj=
gwNDM4MCZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1" S=
TYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_DD6_82C0_0F817E2B.598EEE3C--