Loans of up to £2m available for innovative businesses.

Funding made up by underspend from previous COVID support.

Households entitled to £350.

Discounts available for digital accounting software.

HMRC moves from third most phished brand to outside top 100.

All restrictions end on 26 January.

Holiday let owners must prove holidaymakers are renting.

Pots valued £100 or less to be exempt from flat fees.

Rebates available from January 2022.