From: Subject: HM Revenue & Customs: Home Page Date: Mon, 6 Apr 2009 11:23:24 +0100 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0083_01C9B6AA.19605910" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.5579 This is a multi-part message in MIME format. ------=_NextPart_000_0083_01C9B6AA.19605910 Content-Type: text/html; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Content-Location: http://www.hmrc.gov.uk/index.htm HM Revenue & Customs: Home Page Skip to main content=20

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124px } #right_col { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px = 0px 0px 6px; PADDING-TOP: 48px } #centre_col { BACKGROUND-POSITION: right top; BACKGROUND-IMAGE: = url(images/default_corner_bg.gif); BACKGROUND-REPEAT: no-repeat } .promotions { BACKGROUND-POSITION: right top; BACKGROUND-IMAGE: = url(images/default_corner_bg.gif); BACKGROUND-REPEAT: no-repeat } BODY.affinity #right_col { MARGIN-TOP: 5px; PADDING-TOP: 0px } .two_col { FLOAT: left; WIDTH: 49% } .two_col + .two_col { MARGIN-LEFT: 1%; WIDTH: 48% } #header { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; = PADDING-TOP: 0px; BACKGROUND-COLOR: #096; TEXT-ALIGN: right } A.skip { FONT-SIZE: 0.3em; LEFT: 0px; POSITION: absolute; TOP: 0px; = TEXT-DECORATION: none } A.skip { COLOR: #096 } A.skip:visited { COLOR: #096 } A.skip:active { COLOR: #096 } A.skip:hover { COLOR: #096 } IMG.logo { FLOAT: left } .global_nav { FONT-SIZE: 0.85em; FLOAT: right; COLOR: #ada; LETTER-SPACING: 0.02em } .practitioner_zone_link { FONT-SIZE: 0.85em; FLOAT: right; COLOR: #ada; LETTER-SPACING: 0.02em } .global_nav { WIDTH: 550px } .practitioner_zone_link { CLEAR: right; PADDING-RIGHT: 12px; PADDING-LEFT: 12px; PADDING-BOTTOM: = 6px; MARGIN: 6px 0px 6px 30px; PADDING-TOP: 6px; voice-family: inherit } .search_form_container { PADDING-RIGHT: 0px; MARGIN-TOP: 0px; PADDING-LEFT: 0px; FLOAT: right; = PADDING-BOTTOM: 5px; PADDING-TOP: 0px; voice-family: inherit } #search_keywords { MARGIN-BOTTOM: 2px } FORM.search_form { MARGIN: 7px 0px 0px } FORM.search_form INPUT { MARGIN: 0px } FORM.search_form #search_keywords { WIDTH: 180px; MARGIN-RIGHT: 5px } .global_nav UL { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; MARGIN: 0px; WIDTH: 480px; PADDING-TOP: 0px; LIST-STYLE-TYPE: none } .global_nav UL LI { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: = 6px; MARGIN: 0px; PADDING-TOP: 6px; TEXT-ALIGN: center } .global_nav A { DISPLAY: block } #header .global_nav A { BORDER-RIGHT: #008f5d 1px solid; PADDING-RIGHT: 11px; BORDER-TOP: = #00a16b 1px solid; PADDING-LEFT: 11px; PADDING-BOTTOM: 5px; BORDER-LEFT: = #00a16b 1px solid; PADDING-TOP: 5px; BORDER-BOTTOM: #008f5d 1px solid; = TEXT-DECORATION: none } #header .practitioner_zone_link A { BORDER-RIGHT: #008f5d 1px solid; PADDING-RIGHT: 11px; BORDER-TOP: = #00a16b 1px solid; PADDING-LEFT: 11px; PADDING-BOTTOM: 5px; BORDER-LEFT: = #00a16b 1px solid; PADDING-TOP: 5px; BORDER-BOTTOM: #008f5d 1px solid; = TEXT-DECORATION: none } #header .global_nav A:hover { BORDER-LEFT-COLOR: #3a8; BORDER-BOTTOM-COLOR: #fff; COLOR: #fff; = BORDER-TOP-COLOR: #3a8; BACKGROUND-COLOR: #05a26a; TEXT-DECORATION: = none; BORDER-RIGHT-COLOR: #074 } #header .practitioner_zone_link A:hover { BORDER-LEFT-COLOR: #3a8; BORDER-BOTTOM-COLOR: #fff; COLOR: #fff; = BORDER-TOP-COLOR: #3a8; BACKGROUND-COLOR: #05a26a; TEXT-DECORATION: = none; BORDER-RIGHT-COLOR: #074 } #footer { CLEAR: both; PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-SIZE: 0.9em; = PADDING-BOTTOM: 8px; MARGIN: 0px 0px 10px; COLOR: #333; PADDING-TOP: = 6px; TEXT-ALIGN: center } #footer A { MARGIN: 0px 10px; COLOR: #333 } .side_menu { MARGIN: 5px auto 10px; BACKGROUND-COLOR: #fff } .side_menu_title { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 0.85em; PADDING-BOTTOM: 14px; PADDING-TOP: 14px } .side_menu P { BORDER-RIGHT: #363 1px solid; PADDING-RIGHT: 3px; PADDING-LEFT: 3px; = PADDING-BOTTOM: 3px; MARGIN: 0px 0px -1px; BORDER-LEFT: #363 1px solid; = PADDING-TOP: 3px } #left_col .title_decoration { FLOAT: right; BACKGROUND-IMAGE: url(images/tab_corner_on.gif); WIDTH: = 12px; BACKGROUND-REPEAT: no-repeat; HEIGHT: 12px } #left_col .side_menu_title { BACKGROUND-POSITION: left top; PADDING-LEFT: 38px; BACKGROUND-IMAGE: = url(images/side_col_down_arrow.gif); COLOR: #fff; BORDER-BOTTOM: #363 = 1px solid; BACKGROUND-REPEAT: no-repeat; BACKGROUND-COLOR: #096 } #dio_special .side_menu_title { BORDER-BOTTOM: #fff 1px solid } #right_col .side_menu_title { BACKGROUND-POSITION: right top; BACKGROUND-IMAGE: = url(images/grey_corner_bg.gif); BORDER-LEFT: #4e4a49 1px solid; COLOR: = #444; BORDER-BOTTOM: #4e4a49 1px solid; BACKGROUND-REPEAT: no-repeat; = BACKGROUND-COLOR: #fff } #right_col .title_decoration { FLOAT: left; BACKGROUND-IMAGE: = url(images/side_col_lite_down_arrow.gif); WIDTH: 38px; = BACKGROUND-REPEAT: no-repeat; HEIGHT: 36px } .side_menu UL { FONT-SIZE: 0.85em } .side_menu P { FONT-SIZE: 0.85em } .side_menu UL { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 15px; MARGIN: = 0px 0px 25px; PADDING-TOP: 3px; LIST-STYLE-TYPE: none } #left_col .side_menu UL { BORDER-RIGHT: #096 1px solid; BORDER-LEFT: #096 1px solid } #right_col .side_menu UL { BORDER-RIGHT: #4e4a49 1px solid; BORDER-LEFT: #4e4a49 1px solid } .side_menu UL LI { PADDING-RIGHT: 4px; PADDING-LEFT: 4px; PADDING-BOTTOM: 4px; MARGIN: = 0px; PADDING-TOP: 4px } .global_nav A { COLOR: #fff } .practitioner_zone_link A { COLOR: #fff } .global_nav A:visited { COLOR: #fff } .practitioner_zone_link A:visited { COLOR: #fff } A { COLOR: #03a; TEXT-DECORATION: none } #homepage #tabs LI A { COLOR: #03a; TEXT-DECORATION: none } A:visited { COLOR: #747 } #homepage #tab_bandc LI A:visited { COLOR: #747 } #homepage #tab_iande LI A:visited { COLOR: #747 } #homepage #tab_employers LI A:visited { COLOR: #747 } A:hover { COLOR: #f00; TEXT-DECORATION: underline } #footer A:hover { COLOR: #f00; TEXT-DECORATION: underline } A:active { COLOR: #f00; TEXT-DECORATION: underline } #footer A:active { COLOR: #f00; TEXT-DECORATION: underline } #homepage .tab .home_tab_links A:hover { COLOR: #f00; TEXT-DECORATION: underline } #homepage #tab_bandc LI A:hover { COLOR: #f00; TEXT-DECORATION: underline } #homepage #tab_iande LI A:hover { COLOR: #f00; TEXT-DECORATION: underline } #homepage #tab_employers LI A:hover { COLOR: #f00; TEXT-DECORATION: underline } #individuals_and_employees #tab_iande A:hover { COLOR: #fff } #employers #tab_employers A:hover { COLOR: #fff } #businesses_and_corporations #tab_bandc A:hover { COLOR: #fff } .small_tabs .tab#selected A:hover { COLOR: #fff } #homepage .tab A:hover { COLOR: #fff } #centre_col A { TEXT-DECORATION: underline } #centre_col LI A { TEXT-DECORATION: none } #centre_col H4 A { TEXT-DECORATION: none } #tabs_etc { PADDING-TOP: 10px } #tabs_container { FLOAT: right; WIDTH: 525px; TEXT-ALIGN: right } .tab { BACKGROUND-POSITION: right top; MARGIN-TOP: 5px; FONT-SIZE: 10pt; = FLOAT: right; MARGIN-LEFT: 6px; BORDER-LEFT: #096 1px solid; WIDTH: = 126px; BORDER-BOTTOM: #096 1px solid } .tab A { PADDING-RIGHT: 3px; DISPLAY: block; PADDING-LEFT: 35px; PADDING-BOTTOM: = 7px; PADDING-TOP: 9px; HEIGHT: 2.9em; TEXT-ALIGN: left; voice-family: = inherit } #homepage .tab A { COLOR: #fff } #homepage .tab .home_tab_links { FLOAT: left; MARGIN: 0px; WIDTH: 123px; voice-family: inherit } #homepage .tab .home_tab_links UL { MARGIN-BOTTOM: 0px } #homepage .tab .home_tab_links A { PADDING-RIGHT: 0px; DISPLAY: inline; PADDING-LEFT: 0px; PADDING-BOTTOM: = 0px; LINE-HEIGHT: 1em; PADDING-TOP: 0px; HEIGHT: 1em } #tab_employers A { LINE-HEIGHT: 2.4em } #special_title { PADDING-RIGHT: 0px; PADDING-LEFT: 5px; FLOAT: left; PADDING-BOTTOM: = 0px; WIDTH: 235px; PADDING-TOP: 5px } #special_title H1 { CLEAR: none; PADDING-RIGHT: 0px; DISPLAY: inline; PADDING-LEFT: 0px; = FONT-WEIGHT: 600; FONT-SIZE: 1.8em; FLOAT: left; PADDING-BOTTOM: 0px; = MARGIN: 0px; PADDING-TOP: 0px } #special_image { MARGIN-TOP: 5px; MARGIN-RIGHT: -2px } UL#sag_list { CLEAR: right; PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: right; = PADDING-BOTTOM: 2px; MARGIN: 5px 0px 0px; WIDTH: 393px; PADDING-TOP: 3px } UL#sag_list LI { PADDING-RIGHT: 0px; DISPLAY: inline; PADDING-LEFT: 5px; FONT-WEIGHT: = bold; FONT-SIZE: 0.85em; FLOAT: left; PADDING-BOTTOM: 4px; WIDTH: 12em; = COLOR: #fff; PADDING-TOP: 2px; LETTER-SPACING: -0.05em; TEXT-ALIGN: left } UL#sag_list LI A { FONT-WEIGHT: normal; COLOR: #fff; LETTER-SPACING: 0px } UL#sag_list LI A:hover { TEXT-DECORATION: underline } #tab_iande { BORDER-LEFT-COLOR: #939; BACKGROUND-IMAGE: = url(images/corner_bg_iande.gif); BORDER-BOTTOM-COLOR: #939; = BORDER-TOP-COLOR: #939; BORDER-RIGHT-COLOR: #939 } #tab_iande A { BACKGROUND-IMAGE: url(images/tab_iande_arrow_off.gif); COLOR: #939 } #tab_bandc { BORDER-LEFT-COLOR: #900; BACKGROUND-IMAGE: = url(images/corner_bg_bandc.gif); BORDER-BOTTOM-COLOR: #900; = BORDER-TOP-COLOR: #900; BORDER-RIGHT-COLOR: #900 } #tab_bandc A { BACKGROUND-IMAGE: url(images/tab_bandc_arrow_off.gif); COLOR: #900 } #tab_employers { BORDER-LEFT-COLOR: #039; BACKGROUND-IMAGE: = url(images/corner_bg_employers.gif); BORDER-BOTTOM-COLOR: #039; = BORDER-TOP-COLOR: #039; BORDER-RIGHT-COLOR: #039 } #tab_employers A { BACKGROUND-IMAGE: url(images/tab_employers_arrow_off.gif); COLOR: #039 } #tab_iande A:hover { COLOR: #f00; TEXT-DECORATION: underline } #tab_bandc A:hover { COLOR: #f00; TEXT-DECORATION: underline } #tab_employers A:hover { COLOR: #f00; TEXT-DECORATION: underline } #individuals_and_employees #special_title H1 { COLOR: #939 } #individuals_and_employees #tab_iande { BACKGROUND-IMAGE: url(images/tab_corner_iande.gif); BACKGROUND-REPEAT: = no-repeat } #homepage #tab_iande { BACKGROUND-IMAGE: url(images/tab_corner_iande.gif); BACKGROUND-REPEAT: = no-repeat } #individuals_and_employees #tab_iande A { BACKGROUND-IMAGE: url(images/tab_iande_arrow.gif); COLOR: #fff } #homepage #tab_iande A { BACKGROUND-IMAGE: url(images/tab_iande_arrow.gif); COLOR: #fff } #individuals_and_employees UL#sag_list { BACKGROUND-COLOR: #939 } #individuals_and_employees #centre_col { BACKGROUND-IMAGE: url(images/corner_bg_iande.gif) } #individuals_and_employees .promotions { BACKGROUND-IMAGE: url(images/corner_bg_iande.gif) } #individuals_and_employees .ad_style { COLOR: #939 } #individuals_and_employees UL#sag_list LI { WIDTH: 8.5em } #employers #special_title H1 { COLOR: #039 } #employers #tab_employers { BACKGROUND-IMAGE: url(images/tab_corner_employers.gif); = BACKGROUND-REPEAT: no-repeat } #homepage #tab_employers { BACKGROUND-IMAGE: url(images/tab_corner_employers.gif); = BACKGROUND-REPEAT: no-repeat } #employers #tab_employers A { BACKGROUND-IMAGE: url(images/tab_employers_arrow.gif); COLOR: #fff } #homepage #tab_employers A { BACKGROUND-IMAGE: url(images/tab_employers_arrow.gif); COLOR: #fff } #employers UL#sag_list { PADDING-BOTTOM: 13px; PADDING-TOP: 12px; BACKGROUND-COLOR: #039 } #employers UL#sag_list LI { WIDTH: 10em } #employers #centre_col { BACKGROUND-IMAGE: url(images/corner_bg_employers.gif) } #employers .promotions { BACKGROUND-IMAGE: url(images/corner_bg_employers.gif) } #businesses_and_corporations #special_title H1 { COLOR: #900 } #businesses_and_corporations #tab_bandc { BACKGROUND-POSITION: right top; BACKGROUND-IMAGE: = url(images/tab_corner_bandc.gif); BACKGROUND-REPEAT: no-repeat } #homepage #tab_bandc { BACKGROUND-POSITION: right top; BACKGROUND-IMAGE: = url(images/tab_corner_bandc.gif); BACKGROUND-REPEAT: no-repeat } #businesses_and_corporations #tab_bandc A { BACKGROUND-IMAGE: url(images/tab_bandc_arrow.gif); COLOR: #fff } #homepage #tab_bandc A { BACKGROUND-IMAGE: url(images/tab_bandc_arrow.gif); COLOR: #fff } #businesses_and_corporations UL#sag_list { BACKGROUND-COLOR: #900 } #businesses_and_corporations #centre_col { BACKGROUND-IMAGE: url(images/corner_bg_bandc.gif) } #businesses_and_corporations .promotions { BACKGROUND-IMAGE: url(images/corner_bg_bandc.gif) } #businesses_and_corporations UL#sag_list LI { WIDTH: 11em } #ir_transactions #special_title { COLOR: #096 } #homepage .tab { BACKGROUND-POSITION: right top; BACKGROUND-REPEAT: no-repeat } #homepage #tab_bandc { BACKGROUND-IMAGE: url(images/tab_corner_bandc.gif) } #homepage #tab_employers { BACKGROUND-IMAGE: url(images/tab_corner_employers.gif) } #homepage A { BACKGROUND-REPEAT: no-repeat } #homepage #tab_bandc .home_tab_links A { BACKGROUND: none transparent scroll repeat 0% 0% } #homepage #tab_employers .home_tab_links A { BACKGROUND: none transparent scroll repeat 0% 0% } #homepage #tab_iande .home_tab_links A { BACKGROUND: none transparent scroll repeat 0% 0% } #homepage #centre_col { CLEAR: none; FLOAT: left; MARGIN-LEFT: 5px; WIDTH: 505px; PADDING-TOP: = 10px; voice-family: inherit } #homepage #left_col { WIDTH: 114px } #homepage #right_col { WIDTH: 114px } #homepage .tab DIV { PADDING-RIGHT: 1px; PADDING-LEFT: 1px; PADDING-BOTTOM: 1px; = PADDING-TOP: 1px; TEXT-ALIGN: left } #homepage #tab_bandc .home_tab_links { BORDER-RIGHT: #900 1px solid } #homepage #tab_iande .home_tab_links { BORDER-RIGHT: #939 1px solid } #homepage #tab_employers .home_tab_links { BORDER-RIGHT: #009 1px solid } #homepage .tab UL { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-SIZE: 0.85em; = PADDING-BOTTOM: 0px; MARGIN: 0px 0px 5px 8px; PADDING-TOP: 0px; = LIST-STYLE-TYPE: none } #homepage .tab DIV P { FONT-SIZE: 0.85em } #homepage .tab UL LI { PADDING-RIGHT: 5px; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; = PADDING-TOP: 2px } .hide { FONT-SIZE: 0%; COLOR: #fff } .globalnav UL { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; MARGIN: 0px; PADDING-TOP: 0px } .globalnav UL LI { DISPLAY: inline; HEIGHT: 1em } #header .globalnav A { BORDER-RIGHT: #085 1px solid; PADDING-RIGHT: 12px; BORDER-TOP: #0a7 1px = solid; PADDING-LEFT: 12px; PADDING-BOTTOM: 5px; BORDER-LEFT: #0a7 1px = solid; PADDING-TOP: 5px; BORDER-BOTTOM: #085 1px solid; HEIGHT: 1em } #header .globalnav A:visited { BORDER-RIGHT: #085 1px solid; PADDING-RIGHT: 12px; BORDER-TOP: #0a7 1px = solid; PADDING-LEFT: 12px; PADDING-BOTTOM: 5px; BORDER-LEFT: #0a7 1px = solid; PADDING-TOP: 5px; BORDER-BOTTOM: #085 1px solid; HEIGHT: 1em } #header .globalnav A:hover { BORDER-LEFT-COLOR: #3a8; BORDER-BOTTOM-COLOR: #fff; COLOR: #fff; = BORDER-TOP-COLOR: #318; BACKGROUND-COLOR: #05a26a; TEXT-DECORATION: = none; BORDER-RIGHT-COLOR: #074 } .hidden_links { LEFT: -999px; WIDTH: 990px; 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