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The review has been completed and paper published already. Short of it is, no refunds on what has already been paid and no change in liability for Employers Nic.

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HMRC have halted the settlements process currently.

As per the technical note that has been issued and updated 9th Feb (link below), HMRC are awaiting Royal Assent which typically happens around March time however can happen anytime in the year so it is something to watch out for.
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