Guidance: Agent Update: issue 106

Agent Updates give guidance and news to tax agents and advisers

The next edition will be out on Wednesday 19 April 2023.

This month’s highlights include:

• taxpayers given more time for voluntary National Insurance contributions
• reporting expenses and benefits for the tax year ending 5 April 2023
• update on employer Direct Debits and time to pay arrangements
• update to digital handshake consent for VAT
• qualifying asset holding companies — new boxes on Self Assessment returns

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