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Looking Forward to 2022
New IR35 draft Legislation
The new draft IR35 legislation has been released today and below is a summary of the key points and our initial comments:
Financial news
HMRC reveals new AER calculation method
Quarterly reviews will use ONS data to calculate advisory electric rates.
Small business tax debt is growing
Non-payment has increased since the Covid-19 pandemic.
Wait time for HMRC helpline hits 27 minutes
HMRC says that home workers are not affecting call centre performance.