{"id":15329,"date":"2023-07-04T10:00:00","date_gmt":"2023-07-04T09:00:00","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=15329"},"modified":"2025-05-07T14:54:50","modified_gmt":"2025-05-07T13:54:50","slug":"corporation-tax-changes-2023-support-clients","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/corporation-tax-changes-2023-support-clients\/","title":{"rendered":"Corporation tax changes in 2023: How to support your clients"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/strategy-legal-operations\/\" class=\"entry-header__link\">Strategy, Legal &amp; Operations<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCorporation tax changes in 2023: How to support your clients\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-07-04T10:00:00+01:00\">4 July, 2023<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Corporation tax changes in 2023: How to support your clients\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/corporation-tax-changes-2023-support-clients\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n<div class=\"wp-block-post-author\">\n\t\t\t<div class=\"co-authors\">\n\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/esthercooke\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/Esther-Cooke-350x350.jpg\" class=\"entry-author__image\" alt=\"Esther Cooke\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/Esther-Cooke-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2021\/04\/Esther-Cooke.jpg 500w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Esther Cooke<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t<\/div>\n\t\t<\/div>\n\n\n\n<p class=\"\">Providing guidance and timely tax advice has never been more important than it is now.<\/p>\n\n\n\n<p class=\"\">The 2021 Budget revealed a 6% increase in the main corporation tax rate, which started from 1 April 2023, and this will have significant tax implications for business owners.<\/p>\n\n\n\n<p class=\"\">But that&#8217;s not the only change put into action.<\/p>\n\n\n\n<p class=\"\">So keep reading to make sure you&#8217;re up to date and can assist your clients in navigating these tax changes smoothly.<\/p>\n\n\n\n<p class=\"\">In this article we explain the new tax rates, who is affected and what marginal relief is available, plus new research and development (R&amp;D) tax relief reform, and changes to capital allowances.<\/p>\n\n\n\n<p class=\"\">Here&#8217;s what we cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#what\">What is corporation tax?<\/a><\/li>\n\n\n\n<li><a href=\"#is\">What is marginal relief for corporation tax?<\/a><\/li>\n\n\n\n<li><a href=\"#tax\">R&amp;D tax relief reform<\/a><\/li>\n\n\n\n<li><a href=\"#capital\">Capital allowance changes: Full expensing<\/a><\/li>\n\n\n\n<li><a href=\"#how\">How to support your clients with corporation tax changes<\/a><\/li>\n\n\n\n<li><a href=\"#final\">Final thoughts<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-b2d66e6d-785c-4249-81be-5c423c1e032c\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-b2d66e6d-785c-4249-81be-5c423c1e032c\"\n\t>Download your free copy of Elevate your digital practice and discover how you can take the right steps on your digital journey to truly digitalise your accountancy practice.<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what\">What is corporation tax?<\/h2>\n\n\n\n<p class=\"\">Corporation tax is one form of taxation levied by the UK government to generate revenue from business income.<\/p>\n\n\n\n<p class=\"\">It&#8217;s calculated based on the taxable profits of a company, and involves subtracting eligible expenses and deductions from the gross income and gains.<\/p>\n\n\n\n<p class=\"\">The resulting taxable income is then subject to the current corporation tax rate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Previous corporation tax rates<\/h3>\n\n\n\n<p class=\"\">From 1 April 2015 to 31 March 2023, a single corporation tax rate applied to all companies. The single tax rate was 20% for the 2015 and 2016 financial years.<\/p>\n\n\n\n<p class=\"\">This was decreased to 19% between 1 April 2017 and 31 March 2023.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New corporation tax rates<\/h3>\n\n\n\n<p class=\"\">Since 1 April 2023, there are two corporation tax rates:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The main rate is 25%<\/strong> and applies to companies that make an <strong>annual profit of more than \u00a3250,000<\/strong><\/li>\n\n\n\n<li><strong>The small profits rate of 19%<\/strong> applies to companies that make an <strong>annual profit of \u00a350,000 or less.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"\">For accounting periods that straddle 1 April 2023, company profits arising in an accounting period are apportioned on a time basis between the financial years in which the accounting period falls.<\/p>\n\n\n\n<p class=\"\">To calculate tax payable, you&#8217;ll need to prepare separate calculations of the tax charges for profits falling within the period up to and including 31 March 2023 and for the period from 1 April 2023 to the end of the accounting period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"is\">What is marginal relief for corporation tax?<\/h2>\n\n\n\n<p class=\"\">Companies that have annual profits between \u00a350,000 and \u00a3250,000 are eligible for marginal relief.<\/p>\n\n\n\n<p class=\"\">This relief provides these companies a gradual increase in corporation tax rate between the small profits rate and the main rate, so they&#8217;re not subject to the full 25%.<\/p>\n\n\n\n<p class=\"\">If a company&#8217;s accounting period is shorter than 12 months, or if there are associated companies, then these limits are reduced proportionately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How to calculate marginal relief<\/h3>\n\n\n\n<p class=\"\">The threshold is worked out by applying the main rate to taxable profits and then applying a deduction for marginal relief.<\/p>\n\n\n\n<p class=\"\">HMRC has created a <a href=\"https:\/\/www.tax.service.gov.uk\/marginal-relief-calculator?_ga=2.135824369.1521801814.1687168332-692331.1686672818\" target=\"_blank\" rel=\"noopener noreferrer\">marginal relief calculator<\/a> on the government website to check a company&#8217;s eligibility for relief along with calculating how much marginal relief the company could be entitled to, and an indication of the effective tax rate before and after marginal relief.<\/p>\n\n\n\n<p class=\"\">Before using the calculator, make sure you have the following client information with you:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The company&#8217;s accounting period start and end dates<\/li>\n\n\n\n<li>The company&#8217;s total taxable profit<\/li>\n\n\n\n<li>Any distributions from non-group, unassociated companies<\/li>\n\n\n\n<li>Any <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/company-taxation-manual\/ctm03570\" target=\"_blank\" rel=\"noopener noreferrer\">associated company<\/a> details.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax\">R&amp;D tax relief reform<\/h2>\n\n\n\n<p class=\"\">Research and development (R&amp;D) tax relief supports companies working on innovative projects in science and technology. <\/p>\n\n\n\n<p class=\"\">Advances in the arts, humanities or social sciences (including economics) can&#8217;t be claimed, and the project must relate to the company&#8217;s current trade or one they intend to start up based on the results of the R&amp;D.<\/p>\n\n\n\n<p class=\"\">The two different tax relief schemes companies can claim under are:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The <a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises\" target=\"_blank\" rel=\"noopener noreferrer\">SME scheme<\/a>, available only to small and medium-sized enterprises (SMEs)<\/li>\n\n\n\n<li>The <a href=\"https:\/\/www.gov.uk\/guidance\/corporation-tax-research-and-development-tax-relief-for-large-companies\" target=\"_blank\" rel=\"noopener noreferrer\">R&amp;D expenditure credit (RDEC) scheme<\/a>, primarily aimed at larger companies but can also be claimed by SMEs in some cases.<\/li>\n<\/ol>\n\n\n\n<p class=\"\">Since 1 April 2023, the following rate changes have been applied:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>RDEC rate increased from 13% to 20%<\/li>\n\n\n\n<li>The SME additional deduction decreased from 130% to 86%.<\/li>\n\n\n\n<li>The SME credit rate will remain at 14.5% for loss-making SMEs spending 40% of their expenditure on R&amp;D but will be cut to 10% for other companies.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">The R&amp;D claims submissions process has also been revamped to tackle abuse of the reliefs.<\/p>\n\n\n\n<p class=\"\">All claims are to be made digitally. Each claim will also need to be endorsed by a named senior officer of the company, and an additional information form will be required for all claims made on or after 1 August 2023.<\/p>\n\n\n\n<p class=\"\">The additional information form will require:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A breakdown of the costs across qualifying categories<\/li>\n\n\n\n<li>A description of the R&amp;D<\/li>\n\n\n\n<li>Details of any agent who has advised the company on putting together the claim.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">Certain companies will need to notify HMRC in advance of making a claim. <\/p>\n\n\n\n<p class=\"\">Claim notification will be required where a customer has not made an R&amp;D claim during the period of three years ending with the day before the first day of the claim notification period.<\/p>\n\n\n\n<p class=\"\">They&#8217;ll need to do this digitally and inform HMRC within six months of the end of the period of account to which the claim relates.<\/p>\n\n\n\n<p class=\"\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-b2d66e6d-785c-4249-81be-5c423c1e032c\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-b2d66e6d-785c-4249-81be-5c423c1e032c\"\n\t>Download your free copy of Elevate your digital practice and discover how you can take the right steps on your digital journey to truly digitalise your accountancy practice.<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"capital\">Capital allowance changes: Full expensing<\/h2>\n\n\n\n<p class=\"\">Capital allowances are another type of tax relief, allowing a company to deduct some or all of the cost of fixed assets from its profits before paying tax.<\/p>\n\n\n\n<p class=\"\">Since 1 April 2023, there&#8217;s a temporary relief called &#8216;full expensing&#8217; available to companies for capital expenditure on main rate plant and machinery in the year the expenditure is incurred.<\/p>\n\n\n\n<p class=\"\">Expenditure must be incurred on the plant or machinery on or after 1 April 2023 but before 1 April 2026.<\/p>\n\n\n\n<p class=\"\">Companies can deduct the full cost of the qualifying assets from their profits.<\/p>\n\n\n\n<p class=\"\">This relief is designed to stimulate business capital investment by incentivising a 100% first year allowance. The amount of expenditure that can qualify for this measure is uncapped, which means that the more that is invested, the greater the potential tax savings.<\/p>\n\n\n\n<p class=\"\">For &#8216;special rate&#8217; expenditure, which doesn&#8217;t qualify for full expensing, a company can instead claim a 50% first-year deduction in the year that expenditure is incurred.<\/p>\n\n\n\n<p class=\"\">For further information on the difference between &#8216;main rate&#8217; and &#8216;special rate&#8217; expenditure, read <a href=\"https:\/\/www.gov.uk\/work-out-capital-allowances\/rates-and-pools\" target=\"_blank\" rel=\"noopener noreferrer\">HMRC&#8217;s guidance pages<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how\">How to support your clients with corporation tax changes<\/h2>\n\n\n\n<p class=\"\">Firstly, you should strive to keep your clients well-informed about these changes.<\/p>\n\n\n\n<p class=\"\">You can do this using multiple channels including email, newsletter and social media updates, online or in-person group trainings, and more informally during month-end or quarter-end catch-ups.<\/p>\n\n\n\n<p class=\"\">Timely communication is key, as it allows you to explain the implications of these changes and how they may impact your clients&#8217; businesses ahead of their accounting period end.<\/p>\n\n\n\n<p class=\"\">Encouraging your clients to send in their tax return information early will allow them to have a clear understanding of their tax liabilities well in advance.<\/p>\n\n\n\n<p class=\"\">This information is crucial for effective financial planning and budgeting.<\/p>\n\n\n\n<p class=\"\">By knowing their tax obligations early on, clients can allocate funds accordingly, manage cash flow, and avoid any unexpected financial strain.<\/p>\n\n\n\n<p class=\"\">Take care to identify clients who have set up multiple companies as the marginal tax relief of associated companies under common control will be affected.<\/p>\n\n\n\n<p class=\"\">The \u00a350,000 and \u00a3250,000 limits will be divided by the number of associated companies, and this means the 25% main rate cuts in at a lower level.<\/p>\n\n\n\n<p class=\"\">After reviewing these clients, you may find it beneficial to eliminate almost dormant companies or consolidate the group into a smaller number of companies.<\/p>\n\n\n\n<p class=\"\">It&#8217;s also important to help your clients take advantage of relevant tax incentives and reliefs offered by the government.<\/p>\n\n\n\n<p class=\"\">For example, if you&#8217;re aware of clients who have been putting off making capital investments in their businesses then you can advise them on the advantages of doing it now.<\/p>\n\n\n\n<p class=\"\">By understanding the eligibility criteria and requirements for the R&amp;D tax credits and capital allowances, you can assist your clients in maximising the benefits they receive.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"final\">Final thoughts<\/h2>\n\n\n\n<p class=\"\">It can be a stressful and confusing time for business owners, but tax changes such as these don&#8217;t have to be a surprise for your clients as long as you keep them well-informed.<\/p>\n\n\n\n<p class=\"\">You can even help your clients reduce their tax bills by encouraging them to take advantage of the available tax reliefs.<\/p>\n\n\n\n<p class=\"\">Your support through corporation tax changes is greatly needed and appreciated by your clients, and will help to build strong business partnerships going forward.<\/p>\n\n\n\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Elevate your digital practice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"\">Discover how you can take the right steps on your digital journey to truly digitalise your accountancy practice.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#70106000000f15DAAQ\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1097995910-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1097995910-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Having clarity on all the 2023 corporation tax changes is the first step to ensuring your clients feel prepared and worry-free.<\/p>\n","protected":false},"author":1233,"featured_media":11545,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[9],"tags":[226,23,135,206,27],"business_type":[115],"lilypad":[],"context":[],"industry":[],"persona":[67],"imagine_tag":[220,222],"coauthors":[372],"class_list":["post-15329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-strategy-legal-operations","tag-accountant-tax","tag-bookkeeping","tag-business-finances","tag-need-to-know","tag-tax","business_type-accountants"],"sage_meta":{"region":"en-gb","author_name":"Esther Cooke","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1271693425.jpg","imagine_tags":{"220":"Accountant accounting","222":"Accountant tax"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/15329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/1233"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=15329"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/15329\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/11545"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=15329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=15329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=15329"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=15329"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=15329"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=15329"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=15329"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=15329"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=15329"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=15329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}