December 2023 - Page 2 of 3

14 Dec 23

CGT exempt allowance halving from April 2024

The annual exempt amount applicable to Capital Gains Tax (CGT) is to be halved from April 2024. This means that the exempt amount will be reduced from £6,000 currently, to £3,000

14 Dec 23

Changes to NIC from January 2024

A reminder that the main rate of Class 1 Employee National Insurance contributions (NIC) will be reduced from 6 January 2024. This change will see Class 1 NICs reduced by 2% from

14 Dec 23

Employees on full-time and part-time contracts

When a new employee is added to the payroll it is the employer's responsibility to ensure they meet the employee's rights and deduct the correct amount of tax from their

14 Dec 23

Tax exempt accommodation costs

There are special rules for the provision of living accommodation for employees. In most cases, employees will pay tax on any living accommodation provided by an employer unless

14 Dec 23

Help to pay your tax this month

If you are having trouble paying your tax on time you may be eligible to receive support from HMRC by applying for an instalment payment plan. An online payment plan for

11 Dec 23

What data do organisations hold about you?

If you are concerned that an organisation is holding personal information you have a legal right to ask for a copy of the information that they hold about you. If it is a public

11 Dec 23

Planning changes to boost solar rollout

Homes and businesses will be able to install rooftop solar panels more easily, under new rules that were recently announced. Changes to permitted development rights rules will

07 Dec 23

Help to Save scheme

The Help to Save scheme is intended to help those on low incomes to boost their savings. Eligible users of the scheme can save between £1 and £50 every calendar month and receive a

07 Dec 23

Autumn Finance Bill 2023 published

The government published the Autumn Finance Bill 2023 on 29 November 2023. The Bill is officially known as Finance Bill 2023-24. The Bill contains the legislation for many of the

07 Dec 23

Pensioner Cost of Living Payment

The Cost of Living support package has been designed to help over 8 million households in receipt of mean tested benefits. The details for Cost of Living Payments due in the

Month: December 2023

CGT exempt allowance halving from April 2024

Changes to NIC from January 2024

Employees on full-time and part-time contracts

Tax exempt accommodation costs

Help to pay your tax this month

What data do organisations hold about you?

Planning changes to boost solar rollout

Help to Save scheme

Autumn Finance Bill 2023 published

Pensioner Cost of Living Payment

Definition of R&D for tax purposes

Tax treatment of income after cessation

Tax refunds for dissolved companies

SJPR