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Date: Wed, 15 Oct 2025 13:30:10 +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: Employer Bulletin: important information for employers
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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1760535009528277321&signature=3D4C39A3EEDF4B83CB5F15710DAAFB1D=
C6 =20

=20

=20

Dear customer,

The October edition of the https://www.gov.uk/government/publications/emplo=
yer-bulletin-october-2025 brings you all the latest HMRC updates and guidan=
ce to support employers, payroll professionals and agents.

=20

Included in this edition are important updates on:

=E2=80=A2

making your PAYE Settlement Agreement payment

=E2=80=A2

guidance for labour supply chains featuring umbrella companies =E2=80=93 PA=
YE responsibilities

=E2=80=A2

new advisory electric rates for fully electric company cars

=E2=80=A2

Spotlight 71 =E2=80=93 warning for agency workers and contractors who are m=
oved between umbrella companies

=E2=80=A2

'Tax Help for hustles' campaign =E2=80=93 new resources for employees

=E2=80=A2

Winter Fuel Payments recovery through the tax system

You can read the bulletin on screen or print it off. It=E2=80=99s compatibl=
e with most screen reading software packages.

HMRC will continue to send you email alerts unless you choose to unsubscrib=
e.

Your next Employer Bulletin is in December

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

=E2=80=8C

=E2=80=8C

2025, and we will send you an email to let you know when it is live.  =20

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=20

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

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

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

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

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service=20

https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV

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

.UK.

Stay safe online

=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV

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

.UK.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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lapse;border-spacing:0px;">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/107=
06_Employer_Bulletin_Email_Header_17007385563149.png" alt=3D"Employer Bulle=
tin with decorative image only" border=3D"0" width=3D"600.0" height=3D"157"=
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, 0, 0); font-family: arial; font-size: 0.75rem; line-height: 1.25rem; widt=
h: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" 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/1659613276137/10706_=
Employer_Bulletin_Email_Header_17007385563149.png" alt=3D"Employer Bulletin=
 with decorative image only">
</div>
<!--<![endif]-->

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

<!-- Spacer starts -->

<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 -->

<!-- 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;" 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">The October edition of the <a href=3D"http=
s://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&=
linkid=3D17605299281542&tid=3Dcc-1_1760535009528277321&signature=3D4C39A3EE=
DF4B83CB5F15710DAAFB1DC6" style=3D"color: rgb(0, 0, 0); text-decoration: no=
ne;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Emp=
loyer Bulletin</span></a> brings you all the latest HMRC updates and guidan=
ce to support employers, payroll professionals and agents.<br role=3D"prese=
ntation">=C2=A0<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;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">In=
cluded in this edition are important updates on:<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=
: 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: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">mak=
ing your PAYE Settlement Agreement payment</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">gui=
dance for labour supply chains featuring umbrella companies =E2=80=93 PAYE =
responsibilities</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">new=
 advisory electric rates for fully electric company cars</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Spo=
tlight 71 =E2=80=93 warning for agency workers and contractors who are move=
d between umbrella companies</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">'Ta=
x Help for hustles' campaign =E2=80=93 new resources for employees</span>
</td>
</tr>
<tr role=3D"option">
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertica=
l-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<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;color: r=
gb(0, 0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Win=
ter Fuel Payments recovery through the tax system</span><span style=3D"font=
-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><br role=3D"presentati=
on"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">You can read the bulletin on screen or print it off=
. It=E2=80=99s compatible with most screen reading software packages.<br ro=
le=3D"presentation"><br role=3D"presentation">HMRC will continue to send yo=
u email alerts unless you choose to unsubscribe.<br role=3D"presentation"><=
br role=3D"presentation">Your next Employer Bulletin is in December<span>=
=E2=80=8C=E2=80=8C=E2=80=8C</span> <span>=E2=80=8C</span><span>=E2=80=8C</s=
pan>2025, and we will send you an email to let you know when it is live. =
=C2=A0=C2=A0<br role=3D"presentation"><br role=3D"presentation">Yours faith=
fully<br role=3D"presentation">HM Revenue and Customs</span><br role=3D"pre=
sentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<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 -->

<!-- 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(0, 134, 112); max-width=
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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 style=3D"text-align:center;" width=3D"247" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17605299281539&tid=3Dcc-1_1760535009528277321&signa=
ture=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6"><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"42=
" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"6bi2zuxqyfn" clas=
s=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17605299281539&tid=3Dcc-1_1760535009528277321&signa=
ture=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6"><img width=3D"50" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_339_GOV=
UKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17605299281546&tid=3Dcc-1_1760535009528277321&signa=
ture=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_cut_16988451670129.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"48" height=
=3D"50" alt=3D"YouTube" border=3D"0" id=3D"7nilt8qwioq" class=3D"st-hide"><=
/a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17605299281546&tid=3Dcc-1_1760535009528277321&signa=
ture=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6"><img width=3D"50" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTube_cut=
_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"37">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17605299281543&tid=3Dcc-1_1760535009528277321&signa=
ture=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"37" height=3D"50"=
 alt=3D"X" border=3D"0" id=3D"8jayfb7fcbb" 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=3D17605299281543&tid=3Dcc-1_1760535009528277321&signa=
ture=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6"><img width=3D"50" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_16988=
450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</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;">
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<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 1rem;">HMR=
C=E2=80=99s help and support email service=C2=A0</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-top: 10px; padding-bottom: 6px;">
 <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campa=
ignkw=3Dnotrack&linkid=3D17605299281547&tid=3Dcc-1_1760535009528277321&sign=
ature=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6" style=3D"color: #0000ff; text-dec=
oration: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0,=
 255);"><span style=3D"font-size: 1rem;">Manage help and support emails in =
our email portal</span></span></a><span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><a=
 href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?camp=
aignkw=3Dnotrack&tid=3Dcc-1_1760535009528277321&unsub_type=3D1&store=3Demai=
l&signature=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6" style=3D"color: #0000ff; te=
xt-decoration: none;"><span style=3D"text-decoration: underline; color: rgb=
(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe from all help an=
d support emails</span></span></a><span style=3D"font-size: 1rem; color: rg=
b(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentation"><s=
pan style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>HMRC app</stron=
g> =E2=80=93 you can <a href=3D"https://hmrc.imicampaign.uk/externalaccessw=
eb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17605299281544&tid=3Dcc-1_1760=
535009528277321&signature=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6" style=3D"colo=
r: #000000; text-decoration: none;"><span style=3D"text-decoration: underli=
ne; color: rgb(0, 0, 255);">download the HMRC app</span></a> on your mobile=
 to get information about your tax, income, tax codes, National Insurance a=
nd any benefits paid by HMRC. Find out what the app can do and how to downl=
oad it on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br role=3D=
"presentation"><br role=3D"presentation"><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);"><strong>Stay safe online</strong> =E2=80=93 for more in=
formation, please search 'avoid and report internet scams and phishing' on =
GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</span><br role=3D"presentat=
ion">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/=
TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17605299281540&tid=3Dcc-1_1760535=
009528277321&signature=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6" 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=3D17605299281545&tid=3Dcc-1_=
1760535009528277321&signature=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6" 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=3D17605299281541&ti=
d=3Dcc-1_1760535009528277321&signature=3D4C39A3EEDF4B83CB5F15710DAAFB1DC6" =
style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text=
-decoration: underline;">Further support=EF=BB=BF</span></a></span></span><=
br role=3D"presentation">
</div>
</td>
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</table>
</td>
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</tbody>
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<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" align=3D"center" width=3D"600px" class=3D"hide">
 <tbody><tr>
  <td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"min-width: =
600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" height=3D"1"=
 width=3D"600" style=3D"max-height:1px; min-height:1px; display:block; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
=3D"0">
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