HEX

File: D:/hMailServer/Data/showfile.com/admin/D9/{D910D67F-C76F-4C16-B23F-49F9393A64C7}.eml
Date: Mon, 1 Jul 2024 09:12:31 +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: Homeworking and travel expenses
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Message-ID: <010b01906d9137ef-271c4689-35a0-4919-8d6d-a66627c9ff14-000000@eu-west-2.amazonses.com>
Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1719825145531268971&signature=3DC0808BABCB69D9=
32F27CA76DA01B7ED2=20

=20

=20

=20

Dear customer,

If you reimburse or pay expenses and provide benefits to your employees =E2=
=80=93 including directors =E2=80=93 find out about the effects on tax and =
National Insurance, by joining our live webinars.

If you have any questions, feel free to ask them using the on-screen text b=
ox.

Expenses and benefits for your employees =E2=80=93 phones, internet and hom=
eworking

This webinar provides an overview of the tax and National Insurance treatme=
nt where an employer:=20

=E2=80=A2

provides a mobile phone

=E2=80=A2

reimburses the use of a personal mobile phone

=E2=80=A2

provides broadband in an employee=E2=80=99s home, or pays towards it

=E2=80=A2

provides homeworking expenses to its employees

=20

https://attendee.gotowebinar.com/rt/2495182649930714967?source=3DCampaign-J=
ul-EB-1 =20

Expenses and benefits for your employees =E2=80=93 if your employees have m=
ore than one workplace

We=E2=80=99ll be looking at:

=E2=80=A2

employee travel to different types of workplace

=E2=80=A2

geographical locations

=E2=80=A2

the 24-month rule

=E2=80=A2

the 40% test

 =20

https://attendee.gotowebinar.com/rt/5110130263549310556?source=3DCampaign-J=
ul-EB-1 =20

Expenses and benefits for your employees =E2=80=93 travel

Find out about the tax treatment of:

=20

=E2=80=A2

travel and subsistence payments to employees

=E2=80=A2

mileage payments for employees using their own vehicle

=E2=80=A2

benchmark and bespoke scale rates

=E2=80=A2

keeping records and sending reports to HMRC

 =20

https://eur03.safelinks.protection.outlook.com/?url=3Dhttps%3A%2F%2Fwww.you=
tube.com%2Fuser%2FHMRCgovuk&data=3D05%7C02%7Cpaul.tunnicliffe1%40hmrc.gov.u=
k%7Cb25b67df0ae948f4739408dc95b49c9a%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0=
%7C0%7C638549850159178751%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQI=
joiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&sdata=3DqXF9RzdVdTU4=
%2F0R1o5e006sEqDtYQ75P6QA0jjUVGkQ%3D&reserved=3D0 and you=E2=80=99ll be the=
 first to know about our new videos.=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://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=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 app

You can download the HMRC app on your mobile to get information about your =
tax, income, tax codes, National Insurance and any benefits paid by HMRC. h=
ttps://subscriptions.hmrc.gov.uk/ or click on th

e link below. Please note, by unsubscribing from this service you may conti=
nue to receive emails from other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3Dcc-1_1719825145531268971&unsub_type=3D1&store=3Demail&signatu=
re=3DC0808BABCB69D932F27CA76DA01B7ED2=20


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<!-- 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]><!-->
=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;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br>If you reim=
burse or pay expenses and provide benefits to your employees =E2=80=93 incl=
uding directors =E2=80=93 find out about the effects on tax and National In=
surance, by joining our live webinars.<br><br>If you have any questions, fe=
el free to ask them using the on-screen text box.<br><br><span style=3D"fon=
t-size: 18px;"><strong>Expenses and benefits for your employees =E2=80=93 p=
hones, internet and homeworking<br></strong></span>This webinar provides an=
 overview of the tax and National Insurance treatment where an employer:=C2=
=A0<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">pro=
vides a mobile phone</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">rei=
mburses the use of a personal mobile phone</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">pro=
vides broadband in an employee=E2=80=99s home, or pays towards it</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">pro=
vides homeworking expenses to its employees</span> =C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D17198218192049&tid=3Dcc-1_1719825145531268971&signatu=
re=3DC0808BABCB69D932F27CA76DA01B7ED2" style=3D"color: #000000; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 25=
5);">Register here</span></a>=C2=A0<br><br><span style=3D"font-size: 18px;"=
><strong>Expenses and benefits for your employees =E2=80=93 if your employe=
es have more than one workplace</strong></span><br>We=E2=80=99ll be looking=
 at:</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">emp=
loyee travel to different types of workplace</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">geo=
graphical locations</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">the=
 24-month rule</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">the=
 40% test</span> =C2=A0=C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D17198218192054&tid=3Dcc-1_1719825145531268971&signatu=
re=3DC0808BABCB69D932F27CA76DA01B7ED2" style=3D"color: #000000; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 25=
5);">Register here</span></a>=C2=A0<br><br><span style=3D"font-size: 18px;"=
><strong>Expenses and benefits for your employees =E2=80=93 travel<br></str=
ong><span style=3D"font-size: 16px;">Find out about the tax treatment of:</=
span><strong>=C2=A0</strong></span></span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">tra=
vel and subsistence payments to employees</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">mil=
eage payments for employees using their own vehicle</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">ben=
chmark and bespoke scale rates</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">kee=
ping records and sending reports to HMRC</span> =C2=A0=C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><a=
 href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaign=
kw=3Dnotrack&linkid=3D17198218192047&tid=3Dcc-1_1719825145531268971&signatu=
re=3DC0808BABCB69D932F27CA76DA01B7ED2" style=3D"color: #000000; text-decora=
tion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 25=
5);">Register here</span></a>=C2=A0<br><br><span style=3D"font-size: 18px;"=
><span style=3D"font-size: 16px;">For information about '<a href=3D"https:/=
/hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&lin=
kid=3D17198218192045&tid=3Dcc-1_1719825145531268971&signature=3DC0808BABCB6=
9D932F27CA76DA01B7ED2" style=3D"color: #000000; text-decoration: none;"><sp=
an style=3D"text-decoration: underline; color: rgb(0, 0, 255);">PAYE Settle=
ment Agreements (PSAs)</span></a>' choose from our playlist of short videos=
 =E2=80=93 available on HMRC=E2=80=99s YouTube channel.<br><br>Don=E2=80=99=
t miss out! Subscribe to <a href=3D"https://hmrc.imicampaign.uk/externalacc=
essweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D17198218192050&tid=3Dcc-1_=
1719825145531268971&signature=3DC0808BABCB69D932F27CA76DA01B7ED2" style=3D"=
color: rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration=
: underline; color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube channel</span><=
/a> and you=E2=80=99ll be the first to know about our new videos.=C2=A0<br>=
<br>Yours faithfully<br>HM Revenue and Customs</span></span></span><br>
</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]><!-->
=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=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![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: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17198218192046&tid=3Dcc-1_1719825145531268971&signa=
ture=3DC0808BABCB69D932F27CA76DA01B7ED2"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"34" height=
=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" 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=3D17198218192046&tid=3Dcc-1_1719825145531268971&signa=
ture=3DC0808BABCB69D932F27CA76DA01B7ED2"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2_cut_=
16988454600130.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17198218192058&tid=3Dcc-1_1719825145531268971&signa=
ture=3DC0808BABCB69D932F27CA76DA01B7ED2"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_cut_16988451670129.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"38" height=
=3D"40" alt=3D"YouTube" border=3D"0" id=3D"8gkv1o3ypph" class=3D"st-hide"><=
/a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

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ture=3DC0808BABCB69D932F27CA76DA01B7ED2"><img src=3D"https://content.webexc=
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ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
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ture=3DC0808BABCB69D932F27CA76DA01B7ED2"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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ternet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span style=3D"font-s=
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nload the HMRC app on your mobile to get information about your tax, income=
, tax codes, National Insurance and any benefits paid by HMRC. <a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
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n style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what the app can do and h=
ow to download it on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span=
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derline;">our email portal</span></a> or click on th</span>e link below.=C2=
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