Our Winter 2023 Tax Briefing covers these subjects: 
National insurance rates cut 
Cash basis to replace accruals 
NLW and NMW increased 
MTD simplification 
Overlap relief online tool 
Submit VAT claims digitally for DIY house builds 
Two new R&D forms 
Charging your electric company car at home 
Please click on this link or click on the image for your copy of our Winter 2023 Tax Briefing. 
Would you like help and advice on these or any other tax issues? 
Contact us straight away by telephoning 01932 564098 or email us using our ‘Contact Us’ page. 
This briefing was published in November 2023 – please be aware that the information above may have changed in subsequent months. This note is written for the general interest of our clients and is not a substitute for consulting the relevant legislation or for taking professional advice. 
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