Software Developers HMRC NI Guidance 2022/2023 EB5

The HMRC Software Support Team (SDST) have issued the new National Insurance Contributions guidance for software developers. Effective for the tax year 2022 to 2023 – Technical Specification – issued January 2022.

They have also issued an updated 2021-22 EB5 which includes NICs category V and the Veterans Upper Secondary Threshold (VUST) for the NICs Holiday for Employers of Veterans. This facilitates the calculation of relevant 2021-22 NICs which can be reported retrospectively from 6th April 2022.

PAYadvice.UK 17/11/2021

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