HMRC’s December 2022 edition highlights the 6 November 2022 NICs rate changes and associated guidance for employers, basis period reform including a reminder that 2023/24 is the year of transition, registration requirements for the register of overseas entities, a new HMRC service for calculating marginal relief for corporation tax from April 2023, and VAT penalties and interest from January 2023.
HMRC’s December 2022 edition highlights the 6 November 2022 NICs rate changes and associated guidance for employers, basis period reform including a reminder that 2023/24 is the year of transition, registration requirements for the register of overseas entities, a new HMRC service for calculating marginal relief for corporation tax from April 2023, and VAT penalties and interest from January 2023.
