The government have announced that Class 2 NICs, which were due to be abolished from April 2018, will remain for one more year, until April 2019.

HMRC have published their Employer Bulletin for October 2017. We summarise the key content for you, with links to our detailed guidance on the topics covered.

On 17 October 2017 the new online trust registration service (TRS) went live for agents.

MTD start dates: HMRC published draft secondary legislation in September 2017. The proposed start date is not confirmed but is given as 6 April [YYYY]. If we assume that [YYYY] = 2020, some businesses seem to start in 2019.

The Scottish Parliament has announced that its Draft Budget 2018/19 will be published on 14 December 2017.