HEX

File: D:/hMailServer/Data/showfile.com/admin/D0/{D0A0DBBD-B842-4D09-9C3F-85CABB157926}.eml
Date: Tue, 12 Apr 2022 17:26:01 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Message-ID: <010b01801ecf92d1-23da44ee-1b3f-4f48-a076-dd2c26523dd2-000000@eu-west-2.amazonses.com>
Subject: =?UTF-8?Q?Check_you=E2=80=99re_using_the_right_PAYE_reference?=
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3DCC04_1649784340010828221&signature=3D79CDD4B1E0FFE6=
65318D6421DDDE4F87=20

=20

=20

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Support from HMRC

=20

=20

=20

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Dear customer,

Are you making PAYE payments to HMRC? If so, please check your payment refe=
rence number is right, otherwise your payment may not be recognised. This c=
an lead to us issuing penalties and charges even if you=E2=80=99ve paid on =
time, which you=E2=80=99ll need to call us about to correct.

A payment reference number is specific to the type of tax and the accountin=
g period you=E2=80=99re making a payment for. The characters in your paymen=
t reference number tell us where to allocate your payments, to help us proc=
ess your payments as quickly as possible.

Your online banking service may also default to a previous payment referenc=
e, so please make sure to check this is right, every time you pay us.

=20

=20

We want to help you get this right, and you can use the https://www.gov.uk/=
pay-paye-tax to find the correct reference number to use each time.

=20

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Paying PAYE =E2=80=93 where to find your reference

If you=E2=80=99re paying on time for the current period, you=E2=80=99ll nee=
d to use your 13-character Accounts Office reference. You can find this on:

=E2=80=A2

the letter HMRC sent you when you first registered as an employer

=E2=80=A2

the front of your payment booklet

=E2=80=A2

the letter from HMRC that replaced the booklet

=E2=80=A2

your Business Tax Account, if you=E2=80=99ve already added Employer PAYE en=
rolment to it =E2=80=93 search 'Business Tax Account' on=20

GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK

to sign in

If you=E2=80=99re not paying for the current period, you need to add 4 extr=
a characters to the end of your Accounts Office reference. These final 4 ch=
aracters will show the year and the month or quarter your payment is for. Y=
ou=E2=80=99ll need to enter all 17 characters without any spaces.

=E2=80=A2

Characters 14 and 15 are for the tax year. For example,=20

22

for the tax year from 6

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

=E2=80=8C

April 2021 to 5

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

=E2=80=8C

April 2022, or=20

23

for the tax year from 6

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

=E2=80=8C

April 2022 to 5

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

=E2=80=8C

April 2023.

=E2=80=A2

Characters 16 and 17 are for the tax month or quarter, depending on how you=
 pay =E2=80=93 examples of these can be found below.

Each tax period has a different payment reference number, so it=E2=80=99s i=
mportant to make=20

separate payments for each period

.

You can find further help and support with making a PAYE payment on https:/=
/www.gov.uk/pay-paye-tax .

If you make monthly payments

If the payment you=E2=80=99re making is not for the current period, example=
s of characters you=E2=80=99ll need to include in your payment reference ca=
n be found below. You can https://www.gov.uk/pay-paye-tax to find out which=
 characters to use.=20

For the periods

:=20

=E2=80=A2

6

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

=E2=80=8C

April to 5

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

=E2=80=8C

May, use '

01

'

=E2=80=A2

6

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

=E2=80=8C

May to 5

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

=E2=80=8C

June, use '

02

'

=E2=80=A2

6

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

=E2=80=8C

June to 5

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

July, use '

03

'

=E2=80=A2

6

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

=E2=80=8C

July to 5

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

=E2=80=8C

August, use '

04

'

For example, to pay for the month ending 5

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

=E2=80=8C

June 2022 (month 2 of the 2022 to 23 tax year), add the 4 extra characters=
=20

2302

to the end of your Accounts Office reference =E2=80=93=20

23

to tell us it=E2=80=99s for the tax year ending 5

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

=E2=80=8C

April 2023 and=20

02

to tell us it=E2=80=99s for month 2.=20

If you make quarterly payments

If you=E2=80=99re making a quarterly payment, you=E2=80=99ll need to includ=
e the characters relating to the relevant quarter below in your payment ref=
erence.=20

For the periods

:=20

=E2=80=A2

6

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

=E2=80=8C

April to 5

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

=E2=80=8C

July, use '

03

'

=E2=80=A2

6

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

=E2=80=8C

July to 5

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

=E2=80=8C

October, use '

06

'

=E2=80=A2

6

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

=E2=80=8C

October to 5

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

=E2=80=8C

January, use '

09

'

=E2=80=A2

6

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

=E2=80=8C

January to 5

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

=E2=80=8C

April, use '

12

'

For example, to pay for the quarter ending 5

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

=E2=80=8C

October 2021, add the 4 extra characters=20

2206

to the end of your Accounts Office reference =E2=80=93=20

22

to tell us it=E2=80=99s for the tax year ending 5

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

=E2=80=8C

April 2022 and=20

06

to tell us which quarter this relates to.

If you make yearly payments

If you make yearly payments, you=E2=80=99ll need to add 4 characters that i=
dentify the tax year and tax month in which you paid your employees.=20

For example, if you paid your employees on 8

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

=E2=80=8C

April 2022, add the 4 extra characters=20

2301

to the end of your Accounts Office reference =E2=80=93=20

23

to tell us it=E2=80=99s for the tax year ending 5

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

=E2=80=8C

April 2023 and=20

01

to tell us it=E2=80=99s for month 1.

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=20

Warning about scams  =20

If someone contacts you saying they=E2=80=99re from HMRC and wants you to t=
ransfer money urgently or give personal information, never let yourself be =
rushed. There are many different types of scam. Some threaten you with imme=
diate arrest for tax evasion, others offer a tax rebate. Do not panic. We w=
ill never phone threatening you with arrest, only criminals do that.=20

Take your time and check HMRC=E2=80=99s advice about scams on=20

GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK

before you do anything. You can also phone us directly, but make sure you u=
se our contact details on=20

GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK

.

=20

The National Cyber Security Centre has a helpful guide on how to stay secur=
e online and protect yourself or your business against cyber crime, which y=
ou can find at cyberaware

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

.gov

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

.uk.

Yours faithfully

Myrtle Lloyd

Director General for Customer Services

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=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=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

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

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

To make changes to your topic subscriptions or to unsubscribe please go to =
https://www.public-inf.co.uk/ .

Please note, by unsubscribing from this service you may continue to receive=
 emails from other HMRC services.

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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@media only screen and (min-device-width: 320px) and (max-device-width: 374=
px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: 413=
px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
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: none; -ms-text-size-adjust: none; margin: 0; padding: 0; background-color=
:#FFFFFF;"><img src=3D"https://admin.imicampaign.eu/emailopenresponsereceiv=
er/notify?tid=3DCC04_1649784340010828221" width=3D"1" height=3D"1" alt=3D""=
 style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto !import=
ant;" class=3D"emailmaincontentios">=20

<table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" styl=
e=3D"table-layout:fixed;">=20
<tbody>
 <tr>
         <td align=3D"center" valign=3D"top" width=3D"100%">=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"de=
vicewidthinner content main_content" width=3D"600">
         <tbody>
         <tr>=20
        <td align=3D"left" valign=3D"top">
<!-- start of main content -->
<!-- Pre-header starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td align=3D"left" valign=3D"middle" style=3D"vertical-align:middle">
<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 style=3D"background-color: rgb(255, 255, 255);">
<table width=3D"94%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidth" style=3D"min-height: auto; margin: 0 auto=
;">
<tbody>
<tr>
<td align=3D"right" valign=3D"middle" style=3D"font-family: Arial, Helvetic=
a, sans-serif; color: rgb(198, 198, 198); font-size: 10px; padding-top: 10p=
x; padding-bottom: 10px; text-align: left; padding-left: 0px;">
 <span style=3D"font-size: 15px; font-family: arial, helvetica, sans-serif;=
 color: rgb(0, 0, 0);"><a href=3D"https://hmrc.imicampaign.uk/seeemailinful=
l/EmailServlet?campaignkw=3Dnotrack&amp;tid=3DCC04_1649784340010828221&amp;=
signature=3D79CDD4B1E0FFE665318D6421DDDE4F87" style=3D"text-decoration: non=
e; color: rgb(0, 0, 0);">View in browser</a><strong>&nbsp;</strong></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Pre-header 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-size: contain; background-position=
: center top; background-repeat: no-repeat; background-color: rgb(244, 244,=
 244); max-width: 600px !important;" cellspacing=3D"0" align=3D"center" cel=
lpadding=3D"0" border=3D"0" class=3D"devicewidthinner" background=3D"https:=
//content.imicampaign.eu/assets/image/1632820892113/banner_whole_1632994706=
0019.jpg">
<tbody>
<tr>
<td>
<!--[if gte mso 9]><v:rect xmlns:v=3D"urn:schemas-microsoft-com:vml" fill=
=3D"true" stroke=3D"false" style=3D"width:600px;"><v:fill type=3D"frame" sr=
c=3D"https://content.imicampaign.eu/assets/image/1632820892113/banner_whole=
_16329947060019.jpg" color=3D"rgb(244, 244, 244)" ></v:fill><v:textbox styl=
e=3D"mso-fit-shape-to-text:true" inset=3D"0,0,0,0"><![endif]-->

<table width=3D"100%" align=3D"center" style=3D"width: 100%;" 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: 100px; font-size: 100px !important=
;mso-line-height-rule:exactly;" height=3D"100">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">Support from HMRC</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!--[if gte mso 9]></v:textbox></v:rect><![endif]-->

</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: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![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;">
<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 style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-bo=
ttom: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0);">Dear customer,</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ar=
e you making PAYE payments to HMRC? If so, please check your payment refere=
nce number is right, otherwise your payment may not be recognised. This can=
 lead to us issuing penalties and charges even if you=E2=80=99ve paid on ti=
me, which you=E2=80=99ll need to call us about to correct.<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">A =
payment reference number is specific to the type of tax and the accounting =
period you=E2=80=99re making a payment for. The characters in your payment =
reference number tell us where to allocate your payments, to help us proces=
s your payments as quickly as possible.<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
ur online banking service may also default to a previous payment reference,=
 so please make sure to check this is right, every time you pay us.<br></sp=
an>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 1px; font-size: 1px !important; bo=
rder-color: rgb(0, 0, 0);mso-line-height-rule:exactly;" height=3D"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</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: 6px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">We=
 want to help you get this right, and you can use the <a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;li=
nkid=3D16497816042176&amp;tid=3DCC04_1649784340010828221&amp;signature=3D79=
CDD4B1E0FFE665318D6421DDDE4F87" style=3D"color: #000000; text-decoration: n=
one;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);"><s=
trong>'Pay now' tool on GOV.UK</strong></span></a> to find the correct refe=
rence number to use each time.<br></span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</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: 3px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Paying PAYE =E2=80=93 where to find your reference</strong><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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99re paying on time for the current period, you=E2=80=99ll need =
to use your 13-character Accounts Office reference. You can find this on:<b=
r></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: 3px =
0px 3px 10px;">
<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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 letter HMRC sent you when you first registered as an employer</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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 front of your payment booklet</span><span style=3D"font-size: 15px; color:=
 rgb(0, 0, 0); text-align: left;"></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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">the=
 letter from HMRC that replaced the booklet</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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">you=
r Business Tax Account, if you=E2=80=99ve already added Employer PAYE enrol=
ment to it =E2=80=93 search 'Business Tax Account' on <strong>GOV=E2=80=8C=
=E2=80=8C=E2=80=8C=E2=80=8C.UK</strong> to sign in<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; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99re not paying for the current period, you need to add 4 extra =
characters to the end of your Accounts Office reference. These final 4 char=
acters will show the year and the month or quarter your payment is for. You=
=E2=80=99ll need to enter all 17 characters without any spaces.<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: 3px =
0px 0px 10px;">
<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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Cha=
racters 14 and 15 are for the tax year. For example, <strong>22</strong> fo=
r the tax year from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><spa=
n>=E2=80=8C</span>April 2021 to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8C</span><span>=E2=80=8C</span>April 2022, or <strong>23</strong> for the =
tax year from 6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=
=80=8C</span>April 2022 to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</sp=
an><span>=E2=80=8C</span>April 2023.</span><span style=3D"font-size: 15px; =
color: rgb(0, 0, 0); text-align: left;"><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; padding: 3px =
0px 0px 10px;">
<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: 15px; 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: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Cha=
racters 16 and 17 are for the tax month or quarter, depending on how you pa=
y =E2=80=93 examples of these can be found below.<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; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ea=
ch tax period has a different payment reference number, so it=E2=80=99s imp=
ortant to make <strong>separate payments for each period</strong>.<br></spa=
n>
</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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
u can find further help and support with making a PAYE payment on <a href=
=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3D=
notrack&amp;linkid=3D16497816042176&amp;tid=3DCC04_1649784340010828221&amp;=
signature=3D79CDD4B1E0FFE665318D6421DDDE4F87" style=3D"color: #0000ff; text=
-decoration: none;"><span style=3D"text-decoration: underline; color: rgb(0=
, 0, 255);"><strong>GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK</strong></sp=
an></a>.<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>If you make monthly payments</strong><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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 the payment you=E2=80=99re making is not for the current period, examples =
of characters you=E2=80=99ll need to include in your payment reference can =
be found below. You can <a href=3D"https://hmrc.imicampaign.uk/externalacce=
ssweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16497816042176&amp;tid=
=3DCC04_1649784340010828221&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F8=
7" style=3D"color: #000000; text-decoration: none;"><span style=3D"text-dec=
oration: underline; color: rgb(0, 0, 255);"><strong>use the 'Pay now' tool =
on GOV.UK</strong></span></a> to find out which characters to use.&nbsp;<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>For the periods</strong>:&nbsp;<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: 26px; padding: 3px =
0px 0px 10px;">
<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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;;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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left; line=
-height: 26px;">6<span style=3D"margin: 0px; padding: 0px; user-select: tex=
t; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent;">=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span style=3D"margin: 0px; paddin=
g: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-c=
olor: transparent; outline: transparent solid 1px; white-space: pre-wrap; b=
ackground-color: #ffff00; font-size: 10pt; line-height: 16.0625px; font-fam=
ily: Arial, Arial_EmbeddedFont, Arial_MSFontService, sans-serif; font-varia=
nt-ligatures: none !important;"><span style=3D"margin: 0px; padding: 0px; u=
ser-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: tra=
nsparent;">=E2=80=8C</span></span>April to 5<span>=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8C</span><span>=E2=80=8C</span>May, use '<strong>01</strong>'</s=
pan>
</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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;;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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left; line=
-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=
=E2=80=8C</span>May to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><=
span>=E2=80=8C</span>June, use '<strong>02</strong>'</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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;;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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left; line=
-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=
=E2=80=8C</span>June to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8C=E2=80=8C</span>July, use '<strong>03</strong>'</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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;;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: 26px;color: #000000=
; font-size: 15px; line-height: 24px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"line-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8C</span><span>=E2=80=8C</span>July to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8C</span><span>=E2=80=8C</span>August, use '<strong>04</strong>'</sp=
an><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; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r example, to pay for the month ending 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8C</span><span>=E2=80=8C</span>June 2022 (month 2 of the 2022 to 23 =
tax year), add the 4 extra characters <strong>2302</strong> to the end of y=
our Accounts Office reference =E2=80=93 <strong>23</strong> to tell us it=
=E2=80=99s for the tax year ending 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=
=80=8C</span><span>=E2=80=8C</span>April 2023 and <strong>02</strong> to te=
ll us it=E2=80=99s for month 2.&nbsp;<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>If you make quarterly payments</strong><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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you=E2=80=99re making a quarterly payment, you=E2=80=99ll need to include =
the characters relating to the relevant quarter below in your payment refer=
ence.&nbsp;<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>For the periods</strong>:&nbsp;<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: 26px; padding: 3px =
0px 0px 10px;">
<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: 26px;color: #000000=
; font-size: 15px; 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: 26px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left; line=
-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=
=E2=80=8C</span>April to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span=
><span>=E2=80=8C</span>July, use '<strong>03</strong>'</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: 26px;color: #000000=
; font-size: 15px; 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: 26px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left; line=
-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=
=E2=80=8C</span>July to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span>=
<span>=E2=80=8C</span>October, use '<strong>06</strong>'</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: 26px;color: #000000=
; font-size: 15px; 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: 26px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left; line=
-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=
=E2=80=8C</span>October to 5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</sp=
an><span>=E2=80=8C</span>January, use '<strong>09</strong>'</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: 26px;color: #000000=
; font-size: 15px; 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: 26px;color: #000000=
; font-size: 15px; line-height: 20px;">
<span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><sp=
an style=3D"line-height: 26px;">6<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8C</span><span>=E2=80=8C</span>January to 5<span>=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8C</span><span>=E2=80=8C</span>April, use '<strong>12</strong>'<=
/span><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; padding-botto=
m: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r example, to pay for the quarter ending 5<span>=E2=80=8C=E2=80=8C=E2=80=8C=
 =E2=80=8C</span><span>=E2=80=8C</span>October 2021, add the 4 extra charac=
ters <strong>2206</strong> to the end of your Accounts Office reference =E2=
=80=93 <strong>22</strong> to tell us it=E2=80=99s for the tax year ending =
5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>Ap=
ril 2022 and <strong>06</strong> to tell us which quarter this relates to.<=
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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>If you make yearly payments</strong><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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 you make yearly payments, you=E2=80=99ll need to add 4 characters that ide=
ntify the tax year and tax month in which you paid your employees.&nbsp;<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: 6px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Fo=
r example, if you paid your employees on 8<span>=E2=80=8C=E2=80=8C=E2=80=8C=
 =E2=80=8C</span><span>=E2=80=8C</span>April 2022, add the 4 extra characte=
rs <strong>2301</strong> to the end of your Accounts Office reference =E2=
=80=93 <strong>23</strong> to tell us it=E2=80=99s for the tax year ending =
5<span>=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C</span><span>=E2=80=8C</span>Ap=
ril 2023 and <strong>01</strong> to tell us it=E2=80=99s for month 1.<br></=
span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"background-color: rgb(109, 110, 113); line-heig=
ht: 1px; font-size: 1px !important;mso-line-height-rule:exactly;" height=3D=
"1">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![endif]-->

</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: 3px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
trong>Warning about scams &nbsp;&nbsp;</strong><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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">If=
 someone contacts you saying they=E2=80=99re from HMRC and wants you to tra=
nsfer money urgently or give personal information, never let yourself be ru=
shed. There are many different types of scam. Some threaten you with immedi=
ate arrest for tax evasion, others offer a tax rebate. Do not panic. We wil=
l never phone threatening you with arrest, only criminals do that.&nbsp;<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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Ta=
ke your time and check HMRC=E2=80=99s advice about scams on <strong>GOV=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK</strong> before you do anything. You c=
an also phone us directly, but make sure you use our contact details on <st=
rong>GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK</strong>.<strong>&nbsp;</st=
rong>The National Cyber Security Centre has a helpful guide on how to stay =
secure online and protect yourself or your business against cyber crime, wh=
ich you can find at cyberaware<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.gov<=
span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.uk.<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: 3px; padding-top: 6px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Yo=
urs faithfully<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: 3px; padding-top: 3px; background-color: rgb(255, 255, 255);">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Myrtl=
e Lloyd<br></span></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: 3px; padding-top: 3px;">
 <span style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"font-size: 15px; color: rgb(0, 0, 0); text-align: left;">Direc=
tor General for Customer Services<br></span></span>
</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: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![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; background-color=
: rgb(216, 216, 217);" 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: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]><!-->
&nbsp;
<!--<![endif]-->

<!--[if gte mso 15]>&nbsp;<![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(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" 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"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16497816042181&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_original_16305=
833780901.png" style=3D"display:block; border:none; text-decoration:none;" =
width=3D"70" height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" =
class=3D"st-hide"></a>
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<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&amp;linkid=3D16497816042181&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16497816042177&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-govuk_original_1630583=
4660904.png" style=3D"display:block; border:none; text-decoration:none;" wi=
dth=3D"70" height=3D"50" alt=3D"Instagram" border=3D"0" id=3D"03a0ltjdhevj"=
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</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&amp;linkid=3D16497816042177&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
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on-govuk_original_16305834660904.png" alt=3D"Instagram"></a>
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gnkw=3Dnotrack&amp;linkid=3D16497816042184&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/icon-youtube_original_16305=
837841089.png" style=3D"display:block; border:none; text-decoration:none;" =
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class=3D"st-hide"></a>
</td>
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<!--[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&amp;linkid=3D16497816042184&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/ic=
on-youtube_original_16305837841089.png" alt=3D"Youtube"></a>
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<td valign=3D"middle" width=3D"70">
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<tbody>
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<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&amp;linkid=3D16497816042178&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img src=3D"https://co=
ntent.imicampaign.eu/assets/image/1629879711781/hmrcforum_original_16305833=
531085.png" style=3D"display:block; border:none; text-decoration:none;" wid=
th=3D"70" height=3D"50" alt=3D"Facebook" border=3D"0" id=3D"t1ul8tnjc3" cla=
ss=3D"st-hide"></a>
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<!--[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&amp;linkid=3D16497816042178&amp;tid=3DCC04_16497843400108282=
21&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87"><img width=3D"70" heig=
ht=3D"50" border=3D"0" style=3D"display:block; border:none; text-decoration=
:none;" src=3D"https://content.imicampaign.eu/assets/image/1629879711781/hm=
rcforum_original_16305833531085.png" alt=3D"Facebook"></a>
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</table>
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<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]><!-->
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<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
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<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
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<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;">
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<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-top=
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5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.</span><br>
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 10px;">
 <strong><span style=3D"color: rgb(255, 255, 255); font-size: 14px;">HMRC=
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laccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linkid=3D16497816042183&amp=
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lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 5px;">
 <span style=3D"font-size: 12px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);"><a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16497816042179&amp;tid=3DCC04_1649784=
340010828221&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">HMRC Privacy Notice</span></a> &nbsp;| &nbsp;<a href=3D"https://hmrc.=
imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&amp;linki=
d=3D16497816042182&amp;tid=3DCC04_1649784340010828221&amp;signature=3D79CDD=
4B1E0FFE665318D6421DDDE4F87" style=3D"color: #ffffff; text-decoration: none=
;"><span style=3D"text-decoration: underline;">Contact HMRC</span></a> &nbs=
p;| &nbsp;<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURL=
Srv?campaignkw=3Dnotrack&amp;linkid=3D16497816042180&amp;tid=3DCC04_1649784=
340010828221&amp;signature=3D79CDD4B1E0FFE665318D6421DDDE4F87" style=3D"col=
or: #ffffff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine;">Further support=EF=BB=BF</span></a></span></strong></span>
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