This month, advisers will be engaged with the usual compliance obligations and many will be assisting employers with preparations for the new RTI process. Advisers should be aware of the following changes which take effect in April: the introduction of the patent box and ‘above the line’ R&D credit, and changes concerning relief under the SEIS. CGT employee shareholder status will not now be introduced on 6 April – the Budget delayed it to 1 September but the Lords have voted against it.
