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TAXguide 03/22: changes to VAT penalties and interest charges
- Technical release
- 13 Dec 2022
This TAXguide provides details of the new penalties for late submission and payment of VAT returns, which takes effect for VAT periods starting on or after 1 January 2023.
TAXguide 02/22: Basis Period Reform
- Technical release
- 05 Apr 2022
This TAXguide provides details of the reform to the taxation of unincorporated businesses introduced through FA 2022 to take effect from April 2024. The TAXguide has also been updated for more recent changes and is up to date as of 10 October 2023.
TAXguide 01/22: Payroll rates, allowances and thresholds in 2022/23
- Technical release
- 02 Mar 2022
PAYE rates, thresholds, allowances, etc for employers in 2022/23 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK
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