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File: D:/hMailServer/Data/showfile.com/admin/C8/{C88C725F-CDEB-4F31-89D8-1CF0DEE3C59C}.eml
Date: Tue, 23 Jun 2026 16:11:39 +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: Tax Update 2026: simplification, modernisation and fairness
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1782231098187635571&signature=3D0F2FB56672A43851B1DBF451FE707E=
2F =20

=20

=20

Dear customer,

Today the Exchequer Secretary to the Treasury, Dan Tomlinson, made a Writte=
n Ministerial Statement outlining a package of measures to simplify, modern=
ise and make fairer the tax and customs system.

These changes support the government=E2=80=99s long-term ambition for a sim=
pler tax system, where rules are intuitive and easy to understand, and fulf=
ilment of tax obligations fit seamlessly into the way customers run their l=
ives and business.

Measures announced today include a number of changes that employers may be =
interested in, and we have collated some of these below.

=20

Information on all the Tax Update 2026: simplification, modernisation and f=
airness measures can be found on https://www.gov.uk/government/collections/=
taxupdate-2026-simplification-modernisation-and-fairness .

Review of Overseas Scale Rates (OSR) and Benchmark Scale Rates (BSR)

BSR and OSR are administrative easements intended to reduce the burden on e=
mployers when reimbursing employees=E2=80=99 travel expenses.=20

In response to stakeholder feedback, and following engagement with industry=
, the government will review HMRC=E2=80=99s BSR and OSR. BSR will be review=
ed with consideration to the current costs of travel. In addition, the revi=
ew will look to understand if there is scope to simplify OSR with more alig=
nment between both BSR and OSR.

Consultation about requiring payment of VAT and PAYE by Direct Debit=20

The government has published a consultation document, which is seeking view=
s from individuals, businesses and organisations on plans to require busine=
sses to pay their VAT and PAYE return liabilities by Direct Debit. The aim =
is to reduce late payments, limit the flow of debt and simplify the payment=
 process to reduce errors.

Fuel support =E2=80=93 reminder of late May announcements=20

Before Tax Update, the government announced a package of support in respons=
e to the ongoing economic impact of events in Iran. We wanted to repeat thi=
s here, in case you missed it. The package includes:=20

=E2=80=A2

approved Mileage Allowance Payments (AMAPs) =E2=80=93 backdated to 6 April =
2026 for the 2026 to 2027 tax year

=E2=80=A2

Red Diesel =E2=80=93 the duty rate has been cut from

=E2=80=8C=E2=80=8C=E2=80=8C

10.18 pence per litre to 6.48 pence per litre from 15

=E2=80=8C=E2=80=8C=E2=80=8C

June

=E2=80=8C=E2=80=8C=E2=80=8C 2026

 until 31

=E2=80=8C=E2=80=8C=E2=80=8C

December

=E2=80=8C=E2=80=8C=E2=80=8C

2026

=E2=80=A2

HGV Vehicle Excise Duty (VED) =E2=80=93 over the next 12

=E2=80=8C=E2=80=8C=E2=80=8C

months, when hauliers renew their HGV VED, they will pay =C2=A31 only

The changes to rates are:

=E2=80=A2

increase to 55 pence per mile for the first 10,000 miles=20

=E2=80=A2

remains at 25 pence per mile after 10,000 miles=20

=E2=80=A2

increase to 55 pence per mile for the NICs disregard for Relevant Motoring =
Expenses (RME)=20

You may want to increase the amount you reimburse your employees for busine=
ss mileage, in line with the new AMAP rates.

If you reimbursed your employees above the old rates, where Income Tax and =
NICs has been deducted, you may need to correct your payroll for April 2026=
 and May 2026. You should follow the PAYE guidance as if you had https://ww=
w.gov.uk/government/collections/taxupdate-2026-simplification-modernisation=
-and-fairness .

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service

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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<img src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Hel=
p_and_Support_header_v2_17476348694711.jpeg" alt=3D"" border=3D"0" width=3D=
"600.0" height=3D"157" style=3D"display: block; border: none; text-decorati=
on: none; color: rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; line=
-height: 1.25rem; width: 100%; max-width: 100%;" class=3D"st-hide imgmobali=
gn" id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images imgmoba=
lign" style=3D"display: block; border: none; text-decoration: none; color: =
rgb(0, 0, 0); font-family: arial; font-size: 0.75rem; line-height: 1.25rem;=
" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/Help_a=
nd_Support_header_v2_17476348694711.jpeg" alt=3D"">
</div>
<!--<![endif]-->

</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
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>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">Today the Exchequer Secretary to the Treas=
ury, Dan Tomlinson, made a Written Ministerial Statement outlining a packag=
e of measures to simplify, modernise and make fairer the tax and customs sy=
stem.<br role=3D"presentation"><br role=3D"presentation">These changes supp=
ort the government=E2=80=99s long-term ambition for a simpler tax system, w=
here rules are intuitive and easy to understand, and fulfilment of tax obli=
gations fit seamlessly into the way customers run their lives and business.=
<br role=3D"presentation"><br role=3D"presentation">Measures announced toda=
y include a number of changes that employers may be interested in, and we h=
ave collated some of these below.<br role=3D"presentation">=C2=A0<br role=
=3D"presentation">Information on all the Tax Update 2026: simplification, m=
odernisation and fairness measures can be found on <a href=3D"https://pp5ig=
393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalac=
cessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294505064%26ti=
d=3Dcc-1_1782231098187635571%26signature=3D0F2FB56672A43851B1DBF451FE707E2F=
/1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/cNz98IE5pTp=
u0fZOzoDhFq3k1mE=3D258" style=3D"color: rgb(0, 0, 255); text-decoration: no=
ne;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">thi=
s <span>GOV.UK page</span></span></a>.<br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Rev=
iew of Overseas Scale Rates (OSR) and Benchmark Scale Rates (BSR)</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">BSR and OSR are admini=
strative easements intended to reduce the burden on employers when reimburs=
ing employees=E2=80=99 travel expenses.=C2=A0<br role=3D"presentation"><br =
role=3D"presentation">In response to stakeholder feedback, and following en=
gagement with industry, the government will review HMRC=E2=80=99s BSR and O=
SR. BSR will be reviewed with consideration to the current costs of travel.=
 In addition, the review will look to understand if there is scope to simpl=
ify OSR with more alignment between both BSR and OSR.</span><br role=3D"pre=
sentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Con=
sultation about requiring payment of VAT and PAYE by Direct Debit=C2=A0</sp=
an>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">The government has pub=
lished a consultation document, which is seeking views from individuals, bu=
sinesses and organisations on plans to require businesses to pay their VAT =
and PAYE return liabilities by Direct Debit. The aim is to reduce late paym=
ents, limit the flow of debt and simplify the payment process to reduce err=
ors.</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Fue=
l support =E2=80=93 reminder of late May announcements=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">Before Tax Update, the=
 government announced a package of support in response to the ongoing econo=
mic impact of events in Iran. We wanted to repeat this here, in case you mi=
ssed it. The package includes:=C2=A0</span><br role=3D"presentation"></span=
>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: 0px =
0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
approved Mileage Allowance Payments (AMAPs)=C2=A0=E2=80=93=C2=A0backdated t=
o 6 April 2026 for the 2026 to 2027 tax year
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
Red Diesel =E2=80=93 the duty rate has been cut from<span>=E2=80=8C=E2=80=
=8C=E2=80=8C</span> 10.18 pence per litre to 6.48 pence per litre from 15<s=
pan>=E2=80=8C=E2=80=8C=E2=80=8C</span> June<span>=E2=80=8C=E2=80=8C=E2=80=
=8C 2026</span>=C2=A0until 31<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> Decem=
ber<span>=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
HGV Vehicle Excise Duty (VED) =E2=80=93 over the next 12<span>=E2=80=8C=E2=
=80=8C=E2=80=8C</span> months, when hauliers renew their HGV VED, they will=
 pay =C2=A31 only
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br role=3D"presentati=
on">The changes to rates are:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: 0px =
0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
increase to 55 pence per mile for the first 10,000 miles=C2=A0<br role=3D"p=
resentation">
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
remains at 25 pence per mile after 10,000 miles=C2=A0
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
increase to 55 pence per mile for the NICs disregard for Relevant Motoring =
Expenses (RME)=C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">You may want to increase the amount you reimburse y=
our employees for business mileage, in line with the new AMAP rates.<br rol=
e=3D"presentation"><br role=3D"presentation">If you reimbursed your employe=
es above the old rates, where Income Tax and NICs has been deducted, you ma=
y need to correct your payroll for April 2026 and May 2026. You should foll=
ow the PAYE guidance as if you had <a href=3D"https://pp5ig393.r.eu-west-2.=
awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackU=
RLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294505070%26tid=3Dcc-1_1782231=
098187635571%26signature=3D0F2FB56672A43851B1DBF451FE707E2F/1/010b019ef5406=
7d1-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/V9yKatsWwX2M-O6GMisXGeB18ok=
=3D258" style=3D"color: #000000; text-decoration: none;"><span style=3D"tex=
t-decoration: underline; color: rgb(0, 0, 255);">made an error when you ran=
 the payroll</span></a>.<br role=3D"presentation"><br role=3D"presentation"=
>If you don=E2=80=99t reimburse mileage, or if you reimburse at less than t=
he new AMAPs rate, your employees can follow advice on how <a href=3D"https=
://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fex=
ternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294505=
065%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB56672A43851B1DBF451=
FE707E2F/1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/XJ0=
bhyzav6NKjBUqPkYJ-Dwhq5Q=3D258" style=3D"color: #000000; text-decoration: n=
one;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">to=
 claim tax relief for their job expenses</span></a>.<br role=3D"presentatio=
n"><br role=3D"presentation">Information on all the Tax Update 2026: simpli=
fication, modernisation and fairness measures can be found on <a href=3D"ht=
tps://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2=
Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294=
505064%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB56672A43851B1DBF=
451FE707E2F/2/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/=
Hw9R_xlMySruJVjMD7Vb8aMZiZY=3D258" style=3D"color: rgb(0, 0, 255); text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);">this <span>GOV.UK page</span></span></a>.<br role=3D"presentation">=
<br role=3D"presentation">Yours faithfully<br role=3D"presentation">HM Reve=
nue and Customs</span><br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table role=3D"presentation" style=3D"text-align:center;" width=3D"247" cla=
ss=3D"social_block_res tb_social" align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17822294505063%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB566=
72A43851B1DBF451FE707E2F/1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038=
350c1-000000/_O3QHwA738R_XoWZb6-Aw8nCICY=3D258"><img src=3D"https://content=
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01782.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"42" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"somqb6oall=
" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17822294505063%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB566=
72A43851B1DBF451FE707E2F/2/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038=
350c1-000000/gdPyxEj9ffeFxZAgzWgnEGVea-g=3D258"><img width=3D"42" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_3=
39_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17822294515072%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB566=
72A43851B1DBF451FE707E2F/1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038=
350c1-000000/oyhLTIb4Y3jCkB_0gf4-x69KWrA=3D258"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1713531756154/YouTube_cut_323_338_1741186483=
4027.png" style=3D"display:block; border:none; text-decoration:none;" width=
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=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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
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72A43851B1DBF451FE707E2F/2/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038=
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"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/YouTu=
be_cut_323_338_17411864834027.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17822294505068%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB566=
72A43851B1DBF451FE707E2F/1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038=
350c1-000000/RYuVUel4CkVI6SJNP6vUj3XBq4w=3D258"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1659613781351/X_cut_16988450460127.png" styl=
e=3D"display:block; border:none; text-decoration:none;" width=3D"37" height=
=3D"50" alt=3D"X" border=3D"0" id=3D"mfei8d1ygf" 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://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17822294505068%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB566=
72A43851B1DBF451FE707E2F/2/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038=
350c1-000000/hF9azh-AZ_s78BPyWsEHXjgxXUk=3D258"><img width=3D"37" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" src=3D"https://content.webexcampaign.uk/assets/image/1659613781351/X_cut=
_16988450460127.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: 0.625rem; font-size: 10px !importa=
nt;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

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

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 1rem;">HMR=
C=E2=80=99s help and support email service</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-top: 10px; padding-bottom: 6px;">
 <a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.im=
icampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17822294515073%26tid=3Dcc-1_1782231098187635571%26signature=3D0F2FB56=
672A43851B1DBF451FE707E2F/1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f903=
8350c1-000000/3-CUkaPXDn3vk56rDfdZ-dcHah8=3D258" style=3D"color: #0000ff; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);"><span style=3D"font-size: 1rem;">Manage help and support ema=
ils in our email portal</span></span></a><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentat=
ion"><a href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.=
imicampaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrac=
k%26tid=3Dcc-1_1782231098187635571%26unsub_type=3D1%26store=3Demail%26signa=
ture=3D0F2FB56672A43851B1DBF451FE707E2F/1/010b019ef54067d1-c186e763-b4d0-43=
93-bfd9-d4f9038350c1-000000/jkzkV1c4OxXef3bhMxxi5EAFABE=3D258" style=3D"col=
or: #0000ff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine; color: rgb(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe f=
rom all help and support emails</span></span></a><span style=3D"font-size: =
1rem; color: rgb(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"p=
resentation"><span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>=
HMRC app</strong> =E2=80=93 you can <a href=3D"https://pp5ig393.r.eu-west-2=
.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrack=
URLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294505069%26tid=3Dcc-1_178223=
1098187635571%26signature=3D0F2FB56672A43851B1DBF451FE707E2F/1/010b019ef540=
67d1-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/F5LuY6nMPPpHtB34xUO_e6Kqej=
Q=3D258" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);">download the HMRC app</sp=
an></a> on your mobile to get information about your tax, income, tax codes=
, National Insurance and any benefits paid by HMRC. Find out what the app c=
an do and how to download it on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>=
.UK.</span><br role=3D"presentation"><br role=3D"presentation"><span style=
=3D"font-size: 1rem; 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.</spa=
n><br role=3D"presentation">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/ht=
tps:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignk=
w=3Dnotrack%26linkid=3D17822294505066%26tid=3Dcc-1_1782231098187635571%26si=
gnature=3D0F2FB56672A43851B1DBF451FE707E2F/1/010b019ef54067d1-c186e763-b4d0=
-4393-bfd9-d4f9038350c1-000000/22wQw-5ZAnG6O1PU7qS5U8XaxTg=3D258" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span s=
tyle=3D"color: rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.aws=
track.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLS=
rv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294515071%26tid=3Dcc-1_1782231098=
187635571%26signature=3D0F2FB56672A43851B1DBF451FE707E2F/1/010b019ef54067d1=
-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/Tzx9ZigQbZXhQ_fUvQoTvqeg55o=3D=
258" style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D=
"text-decoration: 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://pp5ig3=
93.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalacc=
essweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17822294505067%26tid=
=3Dcc-1_1782231098187635571%26signature=3D0F2FB56672A43851B1DBF451FE707E2F/=
1/010b019ef54067d1-c186e763-b4d0-4393-bfd9-d4f9038350c1-000000/eaCsT_4e6uZo=
WYNuUJnKwWOKZhg=3D258" style=3D"color: rgb(0, 0, 255); text-decoration: non=
e;"><span style=3D"text-decoration: underline;">Further support=EF=BB=BF</s=
pan></a></span></span><br role=3D"presentation">
</div>
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: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
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