CREATE TRIGGER [test].[test]
ON [test].[accounts] 
   AFTER UPDATE
AS
BEGIN
	DECLARE @id INT
	SET @id = 1
	
	
	IF (@id = 1)
	BEGIN
	    EXEC msdb.dbo.sp_send_dbmail @profile_name = 'email_from_it',
	         @recipients = 'test@testbank.ru',
	         @subject = 'test',
	         @body = 'test';
	    	    	    	    
	    RAISERROR('Ошибка в счёте_accounts', 11, -1)
	END
END

CREATE TRIGGER [test].[test]
ON [test].[accounts] 
   AFTER UPDATE
AS
BEGIN
	DECLARE @id INT
	SET @id = 1
	
	
	IF (@id = 1)
	begin
    begin try
      RAISERROR('Ошибка в счёте_accounts', 11, -1);
    end try
    begin catch
      if (@@trancount > 0)
      begin
        rollback;
      end;
      
	    EXEC msdb.dbo.sp_send_dbmail @profile_name = 'email_from_it',
	         @recipients = 'test@testbank.ru',
	         @subject = 'test',
	         @body = 'test';
      
      throw;
    end catch;
	END
END