Business Newsletter - December 2022

Please see our December newsletter

The newsletter covers:

• How HMRC is changing how they assess profits for sole traders and partnerships using an accounting year end date between 6^th April and 30^th March.
• Options to minimise the impact of this such as overlap relief or changing of your accounting period.
• An update of “off-payroll” working rules: i.e., they continue to apply after the update at the Autumn Statement.