HM Revenue & Customs Software Developers Support Team (SDST) has issued briefing notes for developers in relation to changes for the April 2022 introduction of Freeports Employer NICs Relief (FENR). For the 2022/2023 tax year a new NIC category letters ‘F’, 'I', 'S' and 'L' are introduced. Initial analysis of the requirements indicates that payroll … Continue reading Freeports Employer NICs Relief (FENR) →