Autumn Statement 2022

Autumn Statement - Tax Related

Van benefit charge and fuel benefit charges for cars and vans from 6 April 2023

Capital Gains Tax: Share for Share Exchange

Stamp Duty Land Tax - temporary reductions for residential properties

The Personal Allowance and basic rate limit for income tax and certain NIC thresholds from 6 April 2026 to 5 April 2028

Inheritance Tax nil-rate band and residence nil-rate band thresholds from 6 April 2026

Lowering of the Additional Rate Threshold

Reduction of the Dividend Allowance

Reducing the annual exempt amount for Capital Gains Tax

Research and Development (R&D) Tax Reliefs - Reform

Income Tax - Increasing the Appropriate Percentage for Company Cars