This guide is based on UK, Scottish and Welsh legislation and announcements made up to 4 December 2023, the date on which the National Insurance Contributions (Reduction in Rates) Act 2023 received Royal Assent.
The guide reflects our understanding of tax law and practice as at the date of publication but is not a complete and definitive guide and users are advised that UK tax law is subject to frequent and unpredictable change.
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