The 0.5% increase will come into effect on 6 January.
HMRC raises tax debt interest rates
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The 0.5% increase will come into effect on 6 January.
The 2023 annual return has been updated in response to sector feedback.
The budget will be accompanied by a forecast from the OBR.
The delay will give businesses more time to adapt.
Businesses have less than two months to apply for the programme.
Submitting self-assessments early will avoid late penalties.
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