Insights|15th Sep 2023

Overlap relief info requests

In anticipation of the transition to a tax year basis for Income Tax, HMRC has introduced an online request process for details of overlap relief, which should be in 2023/24 tax returns.

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Insights|3rd Sep 2023

Further increases to HMRC interest rates

With the rate of inflation remaining high, the Bank of England has once again increased its interest base rate, now to 5.0% from 22 June 2023.

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Insights|24th Aug 2023

Draft legislation published for a single merged R&D tax relief scheme

Following the consultation launched earlier this year, the Government has published draft legislation for a single merged research and development (R&D) tax relief scheme, which would replacing the two existing schemes.

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Insights|13th Jul 2023

Additional information for enhanced R&D tax relief claims submitted from 1 August 2023

HMRC have, over the past year, significantly increased the volume and intensity of their checks of claims for enhanced R&D tax relief.

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Insights|25th Jun 2023

Deadline to make up National Insurance contribution gaps extended to 5 July 2025

The deadline to make ‘top-up’ contributions to fill gaps in individuals’ NI record has been extended to 5 July 2025

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