File: D:/hMailServer/Data/showfile.com/admin/E5/{E5434701-18A7-454D-98AE-83684BDC535A}.eml
Return-Path: no.reply@advice.hmrc.gov.uk
Delivered-To: vince@showfile.com
Received: from mailer087120.service.govdelivery.com (mailer087120.service.govdelivery.com [69.5.87.120])
by mail.itpartnership.com with ESMTPS
(version=TLSv1.2 cipher=ECDHE-RSA-AES256-GCM-SHA384 bits=256)
; Fri, 13 Nov 2020 11:45:41 +0000
Received: from prod-smailer-eds4-2.as.gdi ([10.43.0.37])
by mailer087120.service.govdelivery.com (-); Fri, 13 Nov 2020 11:45:39 +0000
X-VirtualServer: VSG001, mailer087120.service.govdelivery.com, 172.25.30.120
X-VirtualServerGroup: VSG001
X-MailingID: 16922765::20201113.30391251::1001::MDB-PRD-BUL-20201113.30391251::vince@showfile.com::162154_0_0
X-SMHeaderMap: mid="X-MailingID"
X-Destination-ID: vince@showfile.com
X-SMFBL: dmluY2VAc2hvd2ZpbGUuY29t
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
d=advice.hmrc.gov.uk; s=15q1; i=@advice.hmrc.gov.uk; h=Content-Transfer-Encoding:
Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version:
Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=3r8d
86HwhvFNTuYutbXIUNfIXvRRrQHnb6lTnUfzuTk=; b=qc/cNlaYHiGX88LSjPgs
UpCYNKciP5HHSChkuTjk2M8tr5pGyhWX13+1qXqCAC/4eFTDkp38m/lsNSSRe0/K
r6CVQ1py+TebJdeGpTiMi1ehrDIjxU7kpY5qzyl0F3gHH5n6HfJNjUia4Cd4Kv22
+Q/cc+6A7L1/70bstGwsgCi3gEit/yNUA+KWPmWJ6gBfNmhL8FJgzS52V8boXHsg
bNDu4ikW5eK1110R8XU+ZFufsNvHj9P4QQ6txLHHLh1RgDqzlX2gfaZaFqg7waD+
Egltc56nBzWQh7OwZWyoT4esJhQKJ+3EF0l8q8FoB/FBbI7G6lrVJs+w5PJlLhDw
0w==
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
boundary="----=_NextPart_C27_C73D_1BD88567.66B15C42"
x-subscriber: 3.TS+HYQiFUi4GSFpOFWOeea1ZoaqryC07iolsFEyT3+i1HCz2Lj1WASeYeo11QTHOYPMIRO0G7yG/GOQD7k+aRdptdEqxWYzdfQEIxuwDxJYpFINGPl44f9L6vZwM2IBWB/9IOdCEzhb2vrS/+/okrQ==
X-Accountcode: UKHMRCED
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16922765.162154@advice.hmrc.gov.uk>
X-ReportingKey: MJJJ2EWJK1243SJJ14C3RJJJ::vince@showfile.com::vince@showfile.com
Subject: =?Cp1252?Q?Home_or_away_=96_workplaces_and_company_cars?=
Date: Fri, 13 Nov 2020 11:45:39 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>
------=_NextPart_C27_C73D_1BD88567.66B15C42
Content-Type: text/plain;
charset="Cp1252"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable
Employer support for expenses and benefits =20
=20
View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2ac1418 ]
=20
h m revenue and customs =20
Support from HMRC
=20
=20
=20
=20
=20
Dearcustomer,
If you provide company vehicles for business use or have employees with m=
ore than one workplace, we have the online help you need.
You can use the on-screen text box to ask questions throughout the follow=
ing live webinars:
*Expenses and benefits for employers if your employees have more than on=
e workplace*: This webinar looks at permanent and temporary workplaces, d=
epots, business journeys, the 24-month rule, and applying the 40% test.
*Register here* [ https://attendee.gotowebinar.com/rt/8890178643121908491=
?source=3DCampaign-Nov-10 ]
*Expenses and benefits for employers company cars, vans and fuel*: If yo=
ur employees or directors have private use of a company vehicle, well tel=
l you what records to keep and how to use the online calculator to work o=
ut what to include for payrolling or on the P11D.
*Register here [ https://register.gotowebinar.com/rt/3555233875943635979?=
source=3DCampaign-Nov-10 ]*
*Company directors payroll and you*: Well explain the Income Tax and Nat=
ional Insurance treatment of payments to directors, how to deal with expe=
nses and benefits, submissions you need to make and keeping records.
*Register here* [ https://eur03.safelinks.protection.outlook.com/?url=3Dh=
ttps%3A%2F%2Fattendee.gotowebinar.com%2Frt%2F6320150477544627723%3Fsource=
%3DCampaign-Nov-10&data=3D04%7C01%7Ccarole.price%40hmrc.gov.uk%7C1d1434a2=
d6504679558a08d8870a9ffa%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637=
407826983190515%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luM=
zIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=3DfbwEf2s%2FOvfnYYeBCi9yZS=
QGlPLPCkCPD4fYwBmuHSw%3D&reserved=3D0 ]
Our online guide '*Becoming an employer* [ http://www.hmrc.gov.uk/courses=
/syob3/new_employer/HTML/new_employer_menu.html?&utm_source=3DHMRC-DCS-No=
v-10&utm_campaign=3DDCS-Campaign&utm_medium=3Demail ]' offers further gui=
dance you can refer to any time.
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&utm_campaign=3DSB&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/2ac1418 ]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_C27_C73D_1BD88567.66B15C42
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> Home or away =96 workplaces and company cars
</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:'Helvetica Neue', Helvetica, Arial, sans=
-serif; color:#ffffff' valign=3D'top'>
Employer support for expenses and benefits
</td>
</tr>
</tbody>
</table>
<!--[if (gte mso 9)|(IE)]>
<table style=3D"display:none"><tr><td><a name=3D"gd_top" id=3D"gd_top">=
</a></td></tr></table>
<![endif]-->
<a name=3D"gd_top" id=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=
1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYWMxNDE4In0.Z=
CJ0pObwvufO63XLhAZZQUk896LI0ssnwIfRO5eeeqk/s/565344755/br/88825788763-l" =
style=3D"color: #000000; text-decoration: none; -ms-word-break: break-all=
; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyph=
ens: 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;" alt=3D"" 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 you provide company vehicles for business use or have employ=
ees with more than one workplace, we have the online help you need.</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 use the on-screen text box to ask questions throughout =
the following live webinars:</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>Expenses and benefits for employers =96 if your employe=
es have more than one workplace</strong>: This webinar looks at permanent=
and temporary workplaces, depots, business journeys, the 24-month rule, =
and applying the 40% test.</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=
2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL2F0dGVuZGVlLmdvdG93ZW=
JpbmFyLmNvbS9ydC84ODkwMTc4NjQzMTIxOTA4NDkxP3NvdXJjZT1DYW1wYWlnbi1Ob3YtMTA=
ifQ.sW3Cx7mcpnp6q6D51EPnxL-kaXAcqdHzlpEDlF8aPfM/s/565344755/br/8882578876=
3-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; text-dec=
oration: underline; -ms-word-break: break-all; word-break: break-word; -w=
ebkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><strong>Register=
here</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>Expenses and benefits for employers =96 company cars, v=
ans and fuel</strong>: If your employees or directors have private use of=
a company vehicle, we=92ll tell you what records to keep and how to use =
the online calculator to work out what to include for payrolling or on th=
e P11D.</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><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciO=
iJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1b=
GxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL3JlZ2lzdGVyLm=
dvdG93ZWJpbmFyLmNvbS9ydC8zNTU1MjMzODc1OTQzNjM1OTc5P3NvdXJjZT1DYW1wYWlnbi1=
Ob3YtMTAifQ.2cgZ6-jqy5zAQ09I2xb9Enj7YwylTF8dgaaGOt7KK3Q/s/565344755/br/88=
825788763-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: break-=
word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Register=
here</a></strong></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>Company directors =96 payroll and you</strong>: We=92ll=
explain the Income Tax and National Insurance treatment of payments to d=
irectors, how to deal with expenses and benefits, submissions you need to=
make and keeping records.</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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX=
2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL2V1cjAzLnNhZmVsaW5rcy=
5wcm90ZWN0aW9uLm91dGxvb2suY29tLz91cmw9aHR0cHMlM0ElMkYlMkZhdHRlbmRlZS5nb3R=
vd2ViaW5hci5jb20lMkZydCUyRjYzMjAxNTA0Nzc1NDQ2Mjc3MjMlM0Zzb3VyY2UlM0RDYW1w=
YWlnbi1Ob3YtMTAmZGF0YT0wNCU3QzAxJTdDY2Fyb2xlLnByaWNlJTQwaG1yYy5nb3YudWslN=
0MxZDE0MzRhMmQ2NTA0Njc5NTU4YTA4ZDg4NzBhOWZmYSU3Q2FjNTJmNzNjZmQxYTRhOWE4ZT=
dhNGEyNDhmMzEzOWUxJTdDMCU3QzAlN0M2Mzc0MDc4MjY5ODMxOTA1MTUlN0NVbmtub3duJTd=
DVFdGcGJHWnNiM2Q4ZXlKV0lqb2lNQzR3TGpBd01EQWlMQ0pRSWpvaVYybHVNeklpTENKQlRp=
STZJazFoYVd3aUxDSlhWQ0k2TW4wJTNEJTdDMTAwMCZzZGF0YT1mYndFZjJzJTJGT3ZmbllZZ=
UJDaTl5WlNRR2xQTFBDa0NQRDRmWXdCbXVIU3clM0QmcmVzZXJ2ZWQ9MCJ9.VUnCFpMtO_4Ro=
r_X1vflUVRS90kPnxp31DfizlZKQes/s/565344755/br/88825788763-l" style=3D"col=
or: #0000EE; text-decoration: underline; -ms-word-break: break-all; word-=
break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: no=
ne;"><strong>Register here</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">Our online guide '<a href=3D"https://links.advice.hmrc.gov.uk/l=
/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGl=
jayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwOi8vd3d3=
LmhtcmMuZ292LnVrL2NvdXJzZXMvc3lvYjMvbmV3X2VtcGxveWVyL0hUTUwvbmV3X2VtcGxve=
WVyX21lbnUuaHRtbD8mdXRtX3NvdXJjZT1ITVJDLURDUy1Ob3YtMTAmdXRtX2NhbXBhaWduPU=
RDUy1DYW1wYWlnbiZ1dG1fbWVkaXVtPWVtYWlsIn0.9A4P11jL5NhEBssL1ZFBSlcxPj7vqME=
WoiVh7RTXaWU/s/565344755/br/88825788763-l" style=3D"color: #0000EE; text-=
decoration: underline; -ms-word-break: break-all; word-break: break-word;=
-webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><strong>Becom=
ing an employer</strong></a>' offers further guidance you can refer to an=
y time.</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=
yMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.HVdBgMV3GQjuu5DgGFN2Nlj4N6RL0dpa076s0=
oLvQ8E/s/565344755/br/88825788763-l" target=3D"_blank" rel=3D"noopener no=
referrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"http=
s://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/190=
8767/icon-youtube-original_original.png" style=3D"width: 95px; height: au=
to !important; max-height: auto !important; border: none;" alt=3D"youtube=
" width=3D"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov=
.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMj=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczo=
vL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.y-Ea9yHtbzcgJ_2XA0hLYh7UhVaRCBITvois874=
hkoM/s/565344755/br/88825788763-l" target=3D"_blank" rel=3D"noopener nore=
ferrer" style=3D"color: #0000EE; text-decoration: underline; -ms-word-bre=
ak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphen=
s: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"https:=
//content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/04/19087=
68/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"84"></a><a href=3D"https://links.advice.hmrc.gov.u=
k/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInVyaSI6ImJwMjpj=
bGljayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL=
3d3dy5nb3YudWsvIn0.O_smwtAFBOQCF7BzkmMYPIGY65AuAILT76ixAQMNtFM/s/56534475=
5/br/88825788763-l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D=
"color: #0000EE; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;"><img class=3D"govd_template_image" src=3D"https://content.govdel=
ivery.com/attachments/fancy_images/UKHMRCED/2018/04/1908756/icon-govuk-or=
iginal_original.png" style=3D"width: 95px; height: auto !important; max-h=
eight: auto !important; border: none;" alt=3D"visit gov dot u k" width=3D=
"95" height=3D"84"></a><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDgsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL2NvbnRlb=
nQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYWMxNDE4In=
0.sKqaBM3274QR0SMJjw0WWHBSCE7hwAngBiFYzOX0pKU/s/565344755/br/88825788763-=
l" target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE;=
text-decoration: underline; -ms-word-break: break-all; word-break: break=
-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;"><img cl=
ass=3D"govd_template_image" src=3D"https://content.govdelivery.com/attach=
ments/fancy_images/UKHMRCED/2018/04/1908757/icon-share-original_original.=
png" style=3D"width: 95px; height: auto !important; max-height: auto !imp=
ortant; border: none;" alt=3D"share" width=3D"95" height=3D"84"></a><a hr=
ef=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXR=
pbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEx=
MTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ay8ifQ.RX=
nvYHcMCMZs8DbzC4WbuMiIvqtDuEiLu4uU4LE9rVc/s/565344755/br/88825788763-l" t=
arget=3D"_blank" rel=3D"noopener noreferrer" title=3D"HMRC online custome=
r forum" style=3D"color: #0000EE; text-decoration: underline; -ms-word-br=
eak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphe=
ns: none; hyphens: none;"><img class=3D"govd_template_image" src=3D"https=
://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/08/2087=
996/pagesagent_original.png" style=3D"width: 95px; height: auto !importan=
t; 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=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.qC6YenKvCHnxGM20br8AiNr0YkiiqYvTA13c7BOQqG=
o/s/565344755/br/88825788763-l" style=3D"color: #FFFFFF; text-decoration:=
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a> and search 'A=
void and report 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=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.dpbYbK7D_93xBtC5vy4FQOAzRv47GlQmFsLE_iKp-l=
c/s/565344755/br/88825788763-l" style=3D"color: #FFFFFF; text-decoration:=
underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;">Subscriber Preferences</=
a>=A0 |=A0=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUz=
I1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldG=
luX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29=
udGFjdC1obXJjIn0.4l54XdKAq5igfXZLy_meCEh5Ark3sWq-l6ZnIyJR94c/s/565344755/=
br/88825788763-l" style=3D"color: #FFFFFF; text-decoration: underline; -m=
s-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -=
moz-hyphens: none; hyphens: none;">Contact Us</a>=A0 |=A0=A0<a href=3D"ht=
tps://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5=
rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAz=
OTEyNTEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5LmNvbS9Db21tdW5pY=
2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.iZDHqUwBdRGmgE1r0kUTrjozgNKYFD=
SkrGOiBGsrpS0/s/565344755/br/88825788763-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.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9=
.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24i=
LCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAxM=
TEzLjMwMzkxMjUxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY2=
91bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.P-NHBY9=
9QkH5Pd-HOgIaj0qBF2p9bsNmKfCnXfJgKaU/s/565344755/br/88825788763-l?verific=
ation=3D5.a39fd195ee642e8b5d35806ef443d017&destination=3Dvince%40showfile=
.com" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break=
: break-all; word-break: break-word; -webkit-hyphens: 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=
GluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.pRhW_ETy2TrXUo66lXzKrnqhXgBuM54WqcsHwKEiZqE/s/565344755/br/88825=
788763-l" style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-b=
reak: break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyph=
ens: none; hyphens: 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=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDExMTMuMzAzOTEyNTEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.dEHCa-27ifj1Zr98vzn9YJ7Ro_z4=
DkzSb3xy-upFJoU/s/565344755/br/88825788763-l" target=3D"_blank"><img src=3D=
"https://content.govdelivery.com/images/govd-logo-dark.png" border=3D"0" =
alt=3D"GovDelivery logo" width=3D"115"></a></td>
</tr>
</tbody>
</table>
</div>
<IMG SRC=3D"http://links.advice.hmrc.gov.uk/track?enid=3DZWFzPTEmYnVsbGV0=
aW5yZWNpcGllbnRpZD04ODgyNTc4ODc2My1sJnN1YnNjcmliZXJpZD01NjUzNDQ3NTUmbXNpZ=
D0mYXVpZD0mbWFpbGluZ2lkPTIwMjAxMTEzLjMwMzkxMjUxJm1lc3NhZ2VpZD1NREItUFJELU=
JVTC0yMDIwMTExMy4zMDM5MTI1MSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0=
xNjkyMjc2NSZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2Zp=
bGUuY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1=
" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_C27_C73D_1BD88567.66B15C42--