HEX

File: D:/hMailServer/Data/showfile.com/admin/EE/{EEAC5F45-A1F5-49A4-BD88-BD35810794C8}.eml
Content-Transfer-Encoding: 7bit
Content-Type: multipart/alternative;
	boundary="----=_NextPart_640_DB95_33ED28BD.3ADCCFFF"
Errors-To: no.reply@advice.hmrc.gov.uk
MIME-Version: 1.0
Message-ID: <16906920.568651@advice.hmrc.gov.uk>
Subject: =?Cp1252?Q?COVID-19:_Employer_support_=96_live_webinars?=
Date: Tue, 13 Oct 2020 13:30:01 +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_640_DB95_33ED28BD.3ADCCFFF
Content-Type: text/plain;
	charset="UTF-8"
Content-Disposition: inline
Content-Transfer-Encoding: quoted-printable

View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2a561be ]

=20

h m revenue and customs =20
COVID-19 Support
=20
=20
=20
=20
=20

Dearcustomer,

Changes to the Coronavirus Job Retention Scheme from 1October mean that e=
mployers will need to fund 20% of furloughed employees usual wages for th=
e hours they do not work and continue to pay their National Insurance and=
 pension contributions.

The scheme closes on 31 October and you will need to make any final claim=
s on or before30 November.

Make sure you have the latest information by joining the live webinar:

*Coronavirus Job Retention Scheme*

Well provide an overview of the scheme, including flexible furloughing, e=
xamples of how to work out the amount you can claim and the changes for O=
ctober.

Youll hearthe latest information on the Job Retention Bonus, including ho=
w to check if your employees are eligible, when you can claim and what yo=
u need to do now to prepare.

We'll also give a short introduction to the Job Support Scheme (JSS)and i=
ts recently-announced expansion. The expansion willprovide temporary supp=
ort to businesses whose premises have been legally required to close as a=
 direct result of coronavirus restrictions. Future webinars will contain =
more information on JSS once it becomes available.

*Register here [ https://register.gotowebinar.com/rt/8528021499696163331?=
source=3DOctober-HMRC-DCS-Supp-Emp-2 ]*

If you havent been able to join our popular webinar about the*Coronavirus=
 (COVID-19) Statutory Sick Pay Rebate Scheme*, there are still some place=
s available. Get the latest information on:


  * who canclaim=20
  * who you can claimfor=20
  * how to make a claim=20
  * what you may be entitled to, and more.=20

*Register here* [ https://register.gotowebinar.com/rt/3667545685723120643=
?source=3DOctober-HMRC-DCS-Supp-Emp-2 ]

You can ask questions during all our live webinars using the on-screen te=
xt box.

Our webinars are constantly updated to provide the latest government guid=
ance on changes as they develop.

Yours faithfully

jharra

Jim Harra

Chief Executive and Permanent Secretary  HMRC

=20

*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK  contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=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/2a561be ]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_640_DB95_33ED28BD.3ADCCFFF
Content-Type: text/html;
	charset="UTF-8"
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>    COVID-19: Employer support =E2=80=93 live webinars
</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=
;">


<!--[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=
1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQu=
Z292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYTU2MWJlIn0.M=
qiRopuAEeg9t-2v4Z7E6ZVakXqR33sZ2wPYjrLiHtc/s/565344755/br/86761574807-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">COVID-19 Support</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 0px;">
<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=C2=A0customer,</p>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">Change=
s to the Coronavirus Job Retention Scheme from 1=E2=80=8C=E2=80=8C=E2=80=AF=
October mean that employers will need to fund 20% of furloughed employees=
=E2=80=99 usual wages for the hours they do not work and continue to pay =
their National Insurance and pension contributions.</span><span data-ccp-=
props=3D'{"201341983":0,"335559738":225,"335559739":225,"335559740":240}'=
 style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">The sc=
heme closes on 3<span class=3D"TextRun Highlight SCXW13909846 BCX0" lang=3D=
"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D=
"NormalTextRun SCXW13909846 BCX0" style=3D"line-height: 1.4;">1=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C</span></span>October and you will need to make =
any final claims on or before=E2=80=AF3=E2=80=8C0 November.</span><span d=
ata-ccp-props=3D'{"201341983":0,"335559738":225,"335559739":225,"33555974=
0":240}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">Make s=
ure you have the latest information by joining the live webinar:</span><s=
pan data-ccp-props=3D'{"201341983":0,"335559738":225,"335559739":225,"335=
559740":240}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<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><span data-contrast=3D"none" style=3D"line-height: 1.4;=
"><span data-ccp-charstyle=3D"Strong" style=3D"line-height: 1.4;">Coronav=
irus Job Retention Scheme=E2=80=AF</span></span></strong><span data-ccp-p=
rops=3D'{"201341983":0,"335559738":225,"335559739":225,"335559740":240}' =
style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">We=E2=80=
=99ll provide an overview of the scheme, including flexible furloughing, =
examples of how to work out the amount you can claim and the changes for =
October.</span><span data-ccp-props=3D'{"201341983":0,"335559738":225,"33=
5559739":225,"335559740":240}' style=3D"line-height: 1.4;">=C2=A0</span><=
/p>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">You=E2=
=80=99ll hear</span><span data-contrast=3D"none" style=3D"line-height: 1.=
4;">=C2=A0the latest information on the Job Retention Bonus, including ho=
w to check if your employees are eligible, when you can claim and what yo=
u need to do now to prepare.</span><span data-ccp-props=3D'{"201341983":0=
,"335559738":225,"335559739":225,"335559740":240}' style=3D"line-height: =
1.4;">=C2=A0</span></p>
</div>
<div>
<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">We'll also give a short introduction to the Job Support Scheme =
(JSS)=C2=A0and its recently-announced expansion. The expansion will=C2=A0=
provide temporary support to businesses whose premises have been legally =
required to close as a direct result of coronavirus restrictions. Future =
webinars will contain more information on JSS once it becomes available.<=
/p>
</div>
<div>
<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><span data-contrast=3D"none" style=3D"line-height: 1.4;=
"><span data-ccp-charstyle=3D"Hyperlink" style=3D"line-height: 1.4;"><a h=
ref=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZX=
Rpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDE=
wMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3JlZ2lzdGVyLmdvdG93ZWJpbmFyLmNvbS9y=
dC84NTI4MDIxNDk5Njk2MTYzMzMxP3NvdXJjZT1PY3RvYmVyLUhNUkMtRENTLVN1cHAtRW1wL=
TIifQ.ZqAWSC2AcwW8wG4xc0V7rkjm6PJYI6nBPShpJFNjRQM/s/565344755/br/86761574=
807-l" target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; text-d=
ecoration: underline; -ms-word-break: break-all; word-break: break-word; =
-webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">Register here<=
/a></span></span></strong><span data-ccp-props=3D'{"201341983":0,"3355597=
38":225,"335559739":225,"335559740":240}' style=3D"line-height: 1.4;">=C2=
=A0</span></p>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">If you=
 haven=E2=80=99t been able to join our popular webinar about the=C2=A0</s=
pan><strong><span data-contrast=3D"none" style=3D"line-height: 1.4;"><spa=
n data-ccp-charstyle=3D"Strong" style=3D"line-height: 1.4;">Coronavirus (=
COVID-19) Statutory Sick Pay Rebate Scheme</span></span></strong><span da=
ta-contrast=3D"none" style=3D"line-height: 1.4;">, there are still some p=
laces available. Get the latest information on:</span><span data-ccp-prop=
s=3D'{"201341983":0,"335559738":225,"335559739":225,"335559740":240}' sty=
le=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<div>
<ul>
<li aria-setsize=3D"-1" data-aria-level=3D"1" data-aria-posinset=3D"1" da=
ta-listid=3D"1" data-font=3D"Symbol" data-leveltext=3D"=EF=82=B7" style=3D=
"line-height: 1.4; color: #000000; font-family: arial, helvetica, sans-se=
rif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<span data-contrast=3D"none" style=3D"line-height: 1.4;">who can=C2=A0</s=
pan><span data-contrast=3D"none" style=3D"line-height: 1.4;">claim</span>=
<span data-ccp-props=3D'{"201341983":0,"335559739":150,"335559740":240}' =
style=3D"line-height: 1.4;">=C2=A0</span>
</li>
<li aria-setsize=3D"-1" data-aria-level=3D"1" data-aria-posinset=3D"2" da=
ta-listid=3D"1" data-font=3D"Symbol" data-leveltext=3D"=EF=82=B7" style=3D=
"line-height: 1.4; color: #000000; font-family: arial, helvetica, sans-se=
rif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<span data-contrast=3D"none" style=3D"line-height: 1.4;">who you can clai=
m=C2=A0</span><span data-contrast=3D"none" style=3D"line-height: 1.4;">fo=
r</span><span data-ccp-props=3D'{"201341983":0,"335559739":150,"335559740=
":240}' style=3D"line-height: 1.4;">=C2=A0</span>
</li>
<li aria-setsize=3D"-1" data-aria-level=3D"1" data-aria-posinset=3D"3" da=
ta-listid=3D"1" data-font=3D"Symbol" data-leveltext=3D"=EF=82=B7" style=3D=
"line-height: 1.4; color: #000000; font-family: arial, helvetica, sans-se=
rif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<span data-contrast=3D"none" style=3D"line-height: 1.4;">how to make a cl=
aim</span><span data-ccp-props=3D'{"201341983":0,"335559739":150,"3355597=
40":240}' style=3D"line-height: 1.4;">=C2=A0</span>
</li>
<li aria-setsize=3D"-1" data-aria-level=3D"1" data-aria-posinset=3D"4" da=
ta-listid=3D"1" data-font=3D"Symbol" data-leveltext=3D"=EF=82=B7" style=3D=
"line-height: 1.4; color: #000000; font-family: arial, helvetica, sans-se=
rif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<span data-contrast=3D"none" style=3D"line-height: 1.4;">what you may be =
entitled to, and more.</span><span data-ccp-props=3D'{"201341983":0,"3355=
59739":150,"335559740":240}' style=3D"line-height: 1.4;">=C2=A0</span>
</li>
</ul>
</div>
<div>
<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=
2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3JlZ2lzdGVyLmdvdG93ZW=
JpbmFyLmNvbS9ydC8zNjY3NTQ1Njg1NzIzMTIwNjQzP3NvdXJjZT1PY3RvYmVyLUhNUkMtREN=
TLVN1cHAtRW1wLTIifQ.YW53HervcU7JLLfsQ0mt1gy3HdLdz7CRw32KwqIczVo/s/5653447=
55/br/86761574807-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;">=
<strong><span data-contrast=3D"none" style=3D"line-height: 1.4;"><span da=
ta-ccp-charstyle=3D"Hyperlink" style=3D"line-height: 1.4;">Register here<=
/span></span></strong></a><span data-ccp-props=3D'{"201341983":0,"3355597=
38":225,"335559739":225,"335559740":240}' style=3D"line-height: 1.4;">=C2=
=A0</span></p>
</div>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">You ca=
n ask questions during all our live webinars using the on-screen text box=
.</span><span data-ccp-props=3D'{"201341983":0,"335559738":225,"335559739=
":225,"335559740":240}' style=3D"line-height: 1.4;">=C2=A0</span></p>
</div>
<div>
<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"><span data-contrast=3D"none" style=3D"line-height: 1.4;">Our we=
binars are constantly updated to provide the latest government guidance o=
n changes as they develop.</span><span data-ccp-props=3D'{"201341983":0,"=
335559738":225,"335559739":225,"335559740":240}' style=3D"line-height: 1.=
4;">=C2=A0</span></p>
</div>
<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 faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><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; marg=
in: 15px 0;" align=3D"left">Jim Harra</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">Chief Executive and Permanent Secretary =E2=80=93=
 HMRC</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 20px 2=
0px;" bgcolor=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: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.Cd51o7-YXPRKIOHSsWxtIkBRy2y1baQ87kHEcCmyb88/s/=
565344755/br/86761574807-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.5XsBeoHAsmlRje8BTmI2Mz6uLO6F28vLQ3KgwNt1NNs/s/5=
65344755/br/86761574807-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
</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=
yMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3d3dy55b3V0dWJlLmNvbS91c2VyL0hN=
UkNnb3Z1az91dG1fc291cmNlPUhNUkMtRFNCQS1Tb2NpYWxCb3gmYW1wO3V0bV9jYW1wYWlnb=
j1TQiZhbXA7dXRtX21lZGl1bT1FbWFpbCJ9.Q1zg1vJZ4U0JTjfyFs8s6CIra0UdzbWsQF_lO=
w63fvM/s/565344755/br/86761574807-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=
pjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczo=
vL3R3aXR0ZXIuY29tL2htcmNnb3Z1ayJ9.IPLjTw_jxUJBIZra7QNpbiy-ZM50XK6ZGSUz2Xi=
dlAg/s/565344755/br/86761574807-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=
bGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL=
3d3dy5nb3YudWsvIn0.dLMLkK_-1o6kD7EoA_lB9gukdIRDTpg0Sv3NFzdFBh4/s/56534475=
5/br/86761574807-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=
ImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL2NvbnRlb=
nQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yYTU2MWJlIn=
0.IL2MctD7REDygTZa-YJ0oFPzRIU5xvWIHTaoMNjsRiI/s/565344755/br/86761574807-=
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=
pbl9saW5rX2lkIjoxMDksInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEw=
MTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.Lq7S=
wK_e94pHvDpSdJKoTZpnxWhuw5XIWiEU4rTm_gY/s/565344755/br/86761574807-l" tar=
get=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 class=3D=
"govd_template_image" src=3D"https://content.govdelivery.com/attachments/=
fancy_images/UKHMRCED/2018/08/2087996/pagesagent_original.png" style=3D"w=
idth: 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=
aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiO=
iJodHRwczovL3d3dy5nb3YudWsvIn0.kkaVjm4DFR_x-aZ4daGF9W6D8GL7MgonCMvEZ2oD83=
Y/s/565344755/br/86761574807-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=
ayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.Jt3eqcsmt4nZPwLVNSIQWRRFhgL0QDJ3KbCQV30eSl=
c/s/565344755/br/86761574807-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>=C2=A0 |=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.VhGfh5NPN1F6wXqpL7n4CmGpsoUcWst6cYMyNIHtplU/s/5=
65344755/br/86761574807-l" style=3D"color: #FFFFFF; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=
=A0<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJ=
idWxsZXRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoi=
MjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZXJ5L=
mNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.IaxH0wd2LCT-Fy=
Q3oRyPrTGg9xE9jhI8lZ9lWsEwO7Y/s/565344755/br/86761574807-l" style=3D"colo=
r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
reak: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: non=
e;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a href=3D"https://links.advice.hmrc=
.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTQsInF1ZXJ5X3=
BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2s=
iLCJidWxsZXRpbl9pZCI6IjIwMjAxMDEzLjI4NjI4MjExIiwidXJsIjoiaHR0cHM6Ly9wdWJs=
aWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX2Nsa=
WNrX3Vuc3Vic2NyaWJlIn0.8r7vhY68C5fctGt_M1k-WzR4aQKL1AEsa4NQnUh_zFE/s/5653=
44755/br/86761574807-l?verification=3D5.a39fd195ee642e8b5d35806ef443d017&=
destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-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=
GluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ2=
92ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdml=
kZW9zIn0.WA8c1vTPIkp58XrKmg_4yD8tWKhHfQFHzhbUu4FYnz8/s/565344755/br/86761=
574807-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=
jpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDEwMTMuMjg2MjgyMTEiLCJ1cmwiOiJodHRwcz=
ovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.ugoDowalbP_YsAH4Z0YSwPuMPAPA=
M2toqo3mIw7zMsc/s/565344755/br/86761574807-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=
aW5yZWNpcGllbnRpZD04Njc2MTU3NDgwNy1sJnN1YnNjcmliZXJpZD01NjUzNDQ3NTUmbXNpZ=
D0mYXVpZD0mbWFpbGluZ2lkPTIwMjAxMDEzLjI4NjI4MjExJm1lc3NhZ2VpZD1NREItUFJELU=
JVTC0yMDIwMTAxMy4yODYyODIxMSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0=
xNjkwNjkyMCZlbWFpbGlkPXZpbmNlQHNob3dmaWxlLmNvbSZ1c2VyaWQ9dmluY2VAc2hvd2Zp=
bGUuY29tJnRhcmdldGlkPSZmbD0mbXZpZD0mZXh0cmE9JiYm" WIDTH=3D"1" HEIGHT=3D"1=
" STYLE=3D"border-width:0; border-style:hidden;" ALT=3D""/></body>
</html>
=0A
------=_NextPart_640_DB95_33ED28BD.3ADCCFFF--