Business Newsletter - January 2023

Please see our January newsletter

This month's newsletter covers: Important announcements from HMRC in the last month and some of the most common queries we hear from personal tax clients and sole traders at this time of year.

This article covers:

• The delay of Making Tax Digital for Income Tax Self-Assessment announced by HMRC.
• Allowable expense sole traders can claim back tax on.
• What HMRC 'Payments on Account' mean and an illustration of how these work in practice.