Changes to VAT penalties and interest from 01 January 2023
COVID-19 sick pay rebate scheme closed in September The government’s scheme that enables small businesses to recoup statutory sick pay costs caused by COVID-19 closed at the end of September.Legislation ending the Coronavirus Statutory Sick Pay Rebate Scheme (SSPRS) was laid before parliament on 9 September.Before the COVID-19 pandemic, employers were obliged to pay Statutory…