Both individual taxpayers and agents will be affected.

UK businesses are currently owed £23.4bn in outstanding invoices.

Small firms’ survival depends on Government support.

Accounts must be submitted by 31 December.

The latest advisory rates for company cars remain unchanged.

Economy to recover to pre-pandemic levels in late 2024.

Tax hikes announced to fill ‘fiscal black hole’.

Affected businesses will see a change in how they complete their returns.