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    • WatsOn Summer 2024 Newsletter

    • Basis Period Reform: Additional Profits

      From 6 April 2024 all unincorporated businesses (sole traders and partners in a partnership) are required to report profits or losses in line with the tax year.

      Mandatory Payrolling of Benefits

      The reporting and paying of income tax and Class 1A national insurance contributions on benefits in kind is to be made mandatory via payroll software from April 2026.

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