HEX

File: D:/hMailServer/Data/showfile.com/admin/DD/{DDF0C7F5-124F-457B-92A6-494AC0E1EC05}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_404_535A_1F42719D.72172D96"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16821813.179203@advice.hmrc.gov.uk>
Subject: =?US-ASCII?Q?Statutory_payments_explained?=
Date: Wed, 05 Feb 2020 15:59:29 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


------=_NextPart_404_535A_1F42719D.72172D96
Content-Type: text/plain;
	charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

Online help for employers =20

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2799380 ]

=20

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

Dearcustomer,

If an employee falls sick or becomes a parent, do you know what payments =
theyre entitled to, how to calculate them and whether theyre reclaimable?=


You can find the answers with HMRCs live webinars, online guide and toolk=
it.

*Statutory Sick Pay*: In this webinar well show you how to calculate Stat=
utory Sick Pay and when to pay it, as well as explaining terms such as qu=
alifying days and linking periods.

*Friday 7 February  9am to 10am* [ https://attendee.gotowebinar.com/rt/34=
60810009893369602?source=3DCampaign-Feb-6 ]

*Statutory Maternity and Paternity Pay*: Join us for this webinar to find=
 out whether your employee meets the qualifying conditions, how much they=
re entitled to and what you can claim back.

*Monday 10 February  2pm to 3pm* [ https://attendee.gotowebinar.com/rt/16=
03866811975749634?source=3DCampaign-Feb-6 ]

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

Refer to our online guide to *Statutory Sick Pay* [ http://www.hmrc.gov.u=
k/courses/syob4/ssp_guide?&utm_source=3DHMRC-DCS-Feb-6&utm_campaign=3DDCS=
-Campaign&utm_medium=3Demail ] at any time. Its broken down into sections=
 to make it easy to find what youre looking for.

Theres also our '*National Insurance contributions and statutory payments=
* [ https://www.gov.uk/government/publications/hmrc-national-insurance-co=
ntributions-and-statutory-payments-toolkit?&utm_source=3DHMRC-DCS-Feb-6&u=
tm_campaign=3DDCS-Campaign&utm_medium=3Demail ]' toolkit. Its designed to=
 help agents and advisers, but it may also be helpful to employers or any=
one operating payroll.

Yours sincerely

alison walsh signature

Alison Walsh

Head of Digital Communication Services

=20
=20
=20
youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2799380 ]HMRC =
Forum [ https://community.hmrc.gov.uk/ ]  =20
=20

Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
=20

Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

=20
=20
=20
=20
=20
=20
=20
________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
=0A
------=_NextPart_404_535A_1F42719D.72172D96
Content-Type: text/html;
	charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
  "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=3D"http://www.w3.org/1999/xhtml" xml:lang=3D"en" lang=3D"en">=

<head>
<title>    Statutory payments explained
</title>
    <meta content=3D"text/html; charset=3DUTF-8">
<meta name=3D"viewport" content=3D"initial-scale=3D1.0">
<meta name=3D"format-detection" content=3D"telephone=3Dno">
<style type=3D"text/css">
/*start reset css*/
div { line-height: 1; }
body, table, td, p, a, li, blockquote { -webkit-text-size-adjust: 100%; -=
ms-text-size-adjust: 100%; }
body { -webkit-text-size-adjust: none; -ms-text-size-adjust: none; }
table { border-spacing: 0; }
table, td { mso-table-lspace: 0pt; mso-table-rspace: 0pt; }
img { -ms-interpolation-mode: bicubic; }
body { margin: 0; padding: 0; }
img { border: none !important; height: auto; line-height: 1; outline: non=
e; text-decoration: none; }
table td { border-collapse: collapse !important; }
.preheader { display: none !important; visibility: hidden; opacity: 0; co=
lor: transparent; height: 0; width: 0; }
/*end reset css*/
a[x-apple-data-detectors] {
color: inherit !important;
text-decoration: none !important;
font-size: inherit !important;
font-family: inherit !important;
font-weight: inherit !important;
line-height: inherit !important;
}

/* Sets the line height in everything but Outlook */
table#yahoo body, table#yahoo p, table#yahoo .gd_p, table#yahoo p span, t=
able#yahoo li, table#yahoo li span { line-height: 1.4; }


/* outlook.com line-height control */
.ExternalClass p,=20
.ExternalClass span,
.ExternalClass font,
.ExternalClass td
{line-height: 100%}

table#yahoo .govd_template_image { max-width: 100% !important; max-width:=
100%; }
table#yahoo .govd_template_image, table#yahoo .govd_template_image img { =
height:auto !important; height:auto; }

@media only screen and (max-device-width: 480px) {
table#yahoo, table#yahoo table { position: relative; }
table#yahoo .govd_header { max-width: 480px !important; }
table#yahoo .govd_hr img, table#yahoo .govd_hr_inner img { display:none !=
important; }
table#yahoo img { max-width: 100% !important; width: auto !important; }
table#yahoo .govd_template_image { height: auto !important; max-width: 10=
0% !important; width: auto !important; margin:0 !important; }
table#yahoo table.gd_combo_table .govd_template_image { margin:0 auto 10p=
x auto !important; display:block !important; float:none !important; text-=
align:center; }
table#yahoo table.gd_combo_table td.gd_combo_image_cell .govd_template_im=
age { margin:0 !important; text-align:left; }
table#yahoo #main-header .govd_template_image { max-width: 480px !importa=
nt; width: 100% !important; }
table#yahoo .govd_content_container .govd_image_display { margin-left:0 !=
important; }
table#yahoo .container-fill, table.gd_tbl_wrap, table.gd_tbl_wrap table {=
 max-width: 480px !important; }
.main-table, .mobile-footer, .mobile-tagline, table.gd_tbl_wrap, table.gd=
_tbl_wrap table { width:100% !important; min-width:100% !important; max-w=
idth:480px !important; }
table#yahoo .tablecell, .tablecell { width:100% !important; display: bloc=
k !important; }
table#yahoo p, table#yahoo p span, table#yahoo .gd_p, table#yahoo li { fo=
nt-size:13pt !important; }
table#yahoo #view-in-browser p, table#yahoo #view-in-browser p span, tabl=
e#yahoo #view-in-browser .gd_p, table#yahoo #view-in-browser li { font-si=
ze:8pt !important; }
table#yahoo h1 { font-size:18pt !important; }
table#yahoo h2 { font-size:16pt !important; }
table#yahoo h3 { font-size:14pt !important; }
table#yahoo #main-body .govd_hr {background:transparent none !important;}=

.mobile-hide {display:none !important;}
.mobile-padding {padding:0 !important;}
.mobile-columns {padding:10px 20px !important;}
}
</style>

</head>
<body style=3D"line-height: 1.4;margin:0;padding:0;width: 100% !important=
;">
<table bgcolor=3D'#ffffff' border=3D'0' cellpadding=3D'0' cellspacing=3D'=
0' style=3D'width: 100%;'>
<tbody>
<tr bgcolor=3D'#ffffff'>
<td align=3D'center' style=3D'background-color: #ffffff; padding: 0px; fo=
nt-size:1px; font-family:&#39;Helvetica Neue&#39;, Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
Online help for employers
</td>
</tr>
</tbody>
</table>


  <a id=3D"gd_top" name=3D"gd_top"></a>

 =20



 =20
  <table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" =
align=3D"center" class=3D"gd_tbl_wrap"><tr><td style=3D"margin: 0; paddin=
g: 0; width: 100% !important"><table class=3D"main-table" width=3D"100%" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" id=3D"yahoo" style=3D=
"border-collapse: collapse;">
<tr>
<td width=3D"100%" style=3D"padding: 0 0 20px;" class=3D"mobile-padding">=
=20

<!--[if mso]>
<table class=3D"main-table" width=3D"600" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:600px;">
<tr>
<td>
<![endif]-->

<div style=3D"max-width: 600px; width: 100%; margin: 0 auto;">

<table width=3D"100%" align=3D"center" style=3D"border-collapse: collapse=
;" cellpadding=3D"0" cellspacing=3D"0">

<tr>
<td id=3D"view-in-browser" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"View in Browser" class=3D"thin" style=3D"padding: 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.1; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 15px; margin:=
 0;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGc=
iOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ=
1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yNzk5MzgwIn0.o=
wJS2juofv8PfjBUPEVJ0VdAraWSv5RxgAT0ccNnGqY/br/74676603791-l" style=3D"col=
or: #000000; text-decoration: none; -ms-word-break: break-all; word-break=
: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">=
View in browser</a></p>
</td>
</tr>

<tr>
<td width=3D"100%">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" bgcolor=3D"#FFFFFF" style=3D"background-color: #FFF=
; border-collapse: collapse;">

<tr>
<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner Back=
ground" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td width=3D"50%" align=3D"left" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-banner-top" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Left Banner Top" valign=3D"top" style=3D"background-color: #f2f=
2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643466/banner_original.png" s=
tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">Support from HMRC</h1>
</td>
</tr>
</table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>

<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
=3D"Main Body" style=3D"padding: 20px 20px 10px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If an employee falls sick or becomes a parent, do you know what=
 payments they=92re entitled to, how to calculate them and whether they=92=
re reclaimable?</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can find the answers with HMRC=92s live webinars, online gu=
ide and toolkit.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Statutory Sick Pay</strong>: In this webinar we=92ll sh=
ow you how to calculate Statutory Sick Pay and when to pay it, as well as=
 explaining terms such as qualifying days and linking periods.=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZW=
JpbmFyLmNvbS9ydC8zNDYwODEwMDA5ODkzMzY5NjAyP3NvdXJjZT1DYW1wYWlnbi1GZWItNiJ=
9.5MIOINlxAnUXrrBi8pmvYZnXucguwrFE7Z8bHpPHuDY/br/74676603791-l" style=3D"=
color: #0000EE; text-decoration: underline; -ms-word-break: break-all; wo=
rd-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens:=
 none;"><strong>Friday 7 February =96 9am to 10am</strong></a></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Statutory Maternity and Paternity Pay</strong>: Join us=
 for this webinar to find out whether your employee meets the qualifying =
conditions, how much they=92re entitled to and what you can claim back.=A0=
</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1N=
iJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZW=
JpbmFyLmNvbS9ydC8xNjAzODY2ODExOTc1NzQ5NjM0P3NvdXJjZT1DYW1wYWlnbi1GZWItNiJ=
9.0-0EejqjgONDaWK15j-kpi625XiJ4K__O9y4qnMOruA/br/74676603791-l" style=3D"=
color: #0000EE; text-decoration: underline; -ms-word-break: break-all; wo=
rd-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens:=
 none;"><strong>Monday 10 February =96 2pm to 3pm</strong></a></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can ask questions during these live webinars using the on-s=
creen text box.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Refer to our online guide to <a href=3D"https://links.advice.hm=
rc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6=
ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJod=
HRwOi8vd3d3LmhtcmMuZ292LnVrL2NvdXJzZXMvc3lvYjQvc3NwX2d1aWRlPyZ1dG1fc291cm=
NlPUhNUkMtRENTLUZlYi02JnV0bV9jYW1wYWlnbj1EQ1MtQ2FtcGFpZ24mdXRtX21lZGl1bT1=
lbWFpbCJ9.aH8_anzTVcqM5vBoMHwdRdngkJpWbJ16IncS3nQPK_g/br/74676603791-l" s=
tyle=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break=
-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; =
hyphens: none;"><strong>Statutory Sick Pay</strong></a> at any time. It=92=
s broken down into sections to make it easy to find what you=92re looking=
 for.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">There=92s also our '<a href=3D"https://links.advice.hmrc.gov.uk=
/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjb=
GljayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3=
d3dy5nb3YudWsvZ292ZXJubWVudC9wdWJsaWNhdGlvbnMvaG1yYy1uYXRpb25hbC1pbnN1cmF=
uY2UtY29udHJpYnV0aW9ucy1hbmQtc3RhdHV0b3J5LXBheW1lbnRzLXRvb2xraXQ_JnV0bV9z=
b3VyY2U9SE1SQy1EQ1MtRmViLTYmdXRtX2NhbXBhaWduPURDUy1DYW1wYWlnbiZ1dG1fbWVka=
XVtPWVtYWlsIn0.Kxrej1WAqi_qvGrP16RGUo3aw1HNhxcNXFGZxxeHFr4/br/74676603791=
-l" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: n=
one; hyphens: none;"><strong>National Insurance contributions and statuto=
ry payments</strong></a>' toolkit. It=92s designed to help agents and adv=
isers, but it may also be helpful to employers or anyone operating payrol=
l.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/04/1891962/a-walsh-signature-orig=
inal_original.png" style=3D"width: 132px; height: auto !important; max-he=
ight: auto !important; border: none;" alt=3D"alison walsh signature" widt=
h=3D"132" height=3D"70"><p class=3D"gd_p" style=3D"text-align: left; line=
-height: 1.4; color: #000000; font-family: arial, helvetica, sans-serif; =
font-size: 13px; margin: 15px 0;" align=3D"left">Alison Walsh</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Head of Digital Communication Services</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
 Body Background" style=3D"background-color: #FFFFFF; padding: 0px;" bgco=
lor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #FFFFFF; padding: 0px 20px;=
" bgcolor=3D"#FFFFFF">

</td>
</tr>
</table>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Soci=
al Footer Background" style=3D"background-color: #E6E6E6;" bgcolor=3D"#E6=
E6E6">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">

<tr>
<td id=3D"social-footer" width=3D"100%" data-govdstyle=3D"all" data-govdt=
itle=3D"Social Footer" align=3D"center" valign=3D"top" style=3D"backgroun=
d-color: #E6E6E6; padding: 15px 5px 0px;" bgcolor=3D"#E6E6E6">
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.keAAODkhlMQmRQd4oA7PN5EQWFY0DcgCJwwI4=
ikJZSU/br/74676603791-l" target=3D"_blank" rel=3D"noopener noreferrer" st=
yle=3D"color: #0000EE; text-decoration: underline; -ms-word-break: break-=
all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; h=
yphens: none;"><img class=3D"govd_template_image" src=3D"https://content.=
govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908767/icon-yo=
utube-original_original.png" style=3D"width: 95px; height: auto !importan=
t; max-height: auto !important; border: none;" alt=3D"youtube" width=3D"9=
5" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbG=
ciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3R3aXR0ZXI=
uY29tL2htcmNnb3Z1ayJ9.cFEnQnzlHU6ApVfm0EkIE-yObczfy83MxMN7v1OQ4g0/br/7467=
6603791-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: =
#0000EE; text-decoration: underline; -ms-word-break: break-all; word-brea=
k: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"=
><img class=3D"govd_template_image" src=3D"https://content.govdelivery.co=
m/attachments/fancy_images/UKHMRCED/2018/04/1908768/hmrc-twitter-original=
_original.png" style=3D"width: 95px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"twitter" width=3D"95" height=3D"8=
4"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9=
.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lk=
IjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.s8p6n=
R-vHSrdIKyxP7B5Ixhly35B8t4QI0QvvCvZTDQ/br/74676603791-l" target=3D"_blank=
" rel=3D"noopener noreferrer" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_templat=
e_image" src=3D"https://content.govdelivery.com/attachments/fancy_images/=
UKHMRCED/2018/04/1908756/icon-govuk-original_original.png" style=3D"width=
: 95px; height: auto !important; max-height: auto !important; border: non=
e;" alt=3D"visit gov dot u k" width=3D"95" height=3D"84"></a><a href=3D"h=
ttps://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW=
5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY=
2MzQ2ODEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRz=
L1VLSE1SQ0VEL2J1bGxldGlucy8yNzk5MzgwIn0.FJNev_LVtaKrPUK0SML_WRV60lmDEdAkS=
bRtKWRS8eU/br/74676603791-l" target=3D"_blank" rel=3D"noopener noreferrer=
" style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: br=
eak-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: non=
e; hyphens: none;"><img class=3D"govd_template_image" src=3D"https://cont=
ent.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908757/ico=
n-share-original_original.png" style=3D"width: 95px; height: auto !import=
ant; max-height: auto !important; border: none;" alt=3D"share" width=3D"9=
5" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbG=
ciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsIm=
J1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL2NvbW11bml=
0eS5obXJjLmdvdi51ay8ifQ.NY5qzzEJyjXMu-jZGDicTwzuUzDWaLaaLVUjbBVjOf4/br/74=
676603791-l" target=3D"_blank" rel=3D"noopener noreferrer" title=3D"HMRC =
online customer forum" style=3D"color: #0000EE; text-decoration: underlin=
e; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: no=
ne; -moz-hyphens: none; hyphens: none;"><img class=3D"govd_template_image=
" src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCE=
D/2018/08/2087996/pagesagent_original.png" style=3D"width: 95px; height: =
auto !important; max-height: auto !important; border: none;" alt=3D"HMRC =
Forum" width=3D"95" height=3D"84"></a>
</td>
</tr>
 =20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" data-gov=
dtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" style=3D"backg=
round-color: #E6E6E6; padding: 0px 5px 15px;" bgcolor=3D"#E6E6E6">

</td>
</tr>
 =20
</table>
</td>
</tr>

<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer Back=
ground" style=3D"background-color: #007a7c; padding: 20px 10px;" bgcolor=3D=
"#007a7c">

<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 386px; width: 100%; vertical-align: top; display=
: inline-block; border-right-width: 1px; border-right-color: #ffffff; bor=
der-right-style: solid;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">If you think that an email is suspicious pleas=
e report it to <a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank" =
rel=3D"noopener" style=3D"color: #FFFFFF; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTAsInVy=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.wE51Y5eqjwVg4Od8F_4Ig-xDjLnRALtVytzbEg1QuC=
s/br/74676603791-l" style=3D"color: #FFFFFF; text-decoration: underline; =
-ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none;=
 -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search 'Avoid and rep=
ort internet scams and phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left"><a href=3D"https://links.advice.hmrc.gov.uk/l/=
eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.vkZfr0AkKFGFzDX7mFZ0LxoYlRb8c1INEoAd9TVvPn=
0/br/74676603791-l" style=3D"color: #FFFFFF; text-decoration: underline; =
-ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none;=
 -moz-hyphens: none; hyphens: none;">Subscriber Preferences</a>=A0 |=A0=A0=
<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidW=
xsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjA=
yMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJj=
In0.BBL6YvsLdhzu1cLaAaZcEwABChhfEjcEMB5NuuXbdTc/br/74676603791-l" style=3D=
"color: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;">Contact Us</a>=A0 |=A0=A0<a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwcz=
ovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0h=
lbHBfQ2VudGVyIn0.McRfzgnJSzNp4Z1NLyPdeHOzFuv3VsH0SAE7QZNWcFE/br/746766037=
91-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break=
: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens:=
 none; hyphens: none;">Help</a>=A0=A0|=A0=A0<a href=3D"https://links.advi=
ce.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInF=
1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6=
Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwMjA1LjE2NjM0NjgxIiwidXJsIjoiaHR0cHM6L=
y9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb2=
5lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.TNcWJq78ESSOTAmA0irs9ZPpu_EpDoqy8Li6XhrQby0=
/br/74676603791-l?verification=3D5.a39fd195ee642e8b5d35806ef443d017&desti=
nation=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-decoration: =
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hyp=
hens: none; -moz-hyphens: none; hyphens: none;">Unsubscribe</a></p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">Please feel free to use this information and p=
ass it on.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 175px; width: 100%; vertical-align: top; display=
: inline-block;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" cellspacing=3D"0=
" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; color=
: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 14px; ma=
rgin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
 0 0 10px;" align=3D"left">For more information and support from HMRC ple=
ase visit our <a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIU=
zI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxld=
GluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.Q84-dGoM5aFq3UgaXt8MAnG2aqH9W5QzTk2gmQeGjvg/br/74676603791-l" st=
yle=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: break-=
all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; h=
yphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>

</table>
</td>
</tr>

</table>

</div>

<!--[if mso]>
</td>
</tr>
</table>
<![endif]-->

</td>
</tr>
</table></td></tr></table>
 =20


<div id=3D"mail_footer">


</div>
<div id=3D"tagline">
    <hr>
<table style=3D"width: 100%;" border=3D"0" cellspacing=3D"0" cellpadding=3D=
"0">
<tbody>
<tr>
<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" width=3D=
"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a href=3D"https://links.advice.hmrc.go=
v.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTYsInVyaSI6ImJwM=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDAyMDUuMTY2MzQ2ODEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.8S4hz7ao8-VV7rcdUqzdRmUPf0XL=
1Z4djQkHnD3TkCY/br/74676603791-l" target=3D"_blank"><img src=3D"https://c=
ontent.govdelivery.com/images/govd-logo-dark.png" border=3D"0" alt=3D"Gov=
Delivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>

</div>

<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmbXNpZD0m=
YXVpZD0mbWFpbGluZ2lkPTIwMjAwMjA1LjE2NjM0NjgxJm1lc3NhZ2VpZD1NREItUFJELUJVT=
C0yMDIwMDIwNS4xNjYzNDY4MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNj=
gyMTgxMyZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2ZpbGU=
uY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1" S=
TYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_404_535A_1F42719D.72172D96--