The Employment Wage Subsidy Scheme will be extended until 30 April 2022 in a graduated form, but the scheme will close to new employers from 1 January 2022
The following are the broad parameters of this extension:
The tax debt warehousing scheme will be expanded to allow self-assessed income taxpayers with employment income who have a material interest in their employer company to warehouse income tax liabilities relating to their Schedule E income from that employer company.
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