PBR - Business Payment Support Service

PBR - Business Payment Support Service

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I hope this is a silly question, but is the new Business Payment Support Service available for self employed people who owe tax and class 4 NIC as well as limited companies and employers?

Guidance looks very sketchy so far, and before I tell a couple of clients who are worrying about January payments, I want to be a bit clearer.
EL

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