Chancellor urged to take a stand against late payment culture.

Figures mark a 100,000 increase in early filing since 2018.

Move benefits two million of the lowest-paid workers.

ICAEW: decision represents a “new low” for HMRC.

Hunt will deliver announcement on 22 November.

Increase takes rates to their highest since 2008.

Increase takes rates to their highest since 2008.

Tax institute flags concerns following HMRC consultation.