AATs – do you know your HMRC filing and penalties regime?

The Finance Act 2023 becomes active for AAT sitters from 29 January 2024.

So, what is changing between the old and the new acts? Well, a quick read of Karen Groves piece in the new PQ magazine will answer all your questions in one place.

Check out what happens if you pay your taxes late and all about the interest!

See page 30: https://issuu.com/pqpublishing/docs/pq_feb24_-_multi

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PQ magazine – a free resource for all accountancy students