Categories:

Download Tax Tables Welcome to the Barnes Roffe 2022 Spring Budget Tax Tables. Just before Christmas, the Chancellor asked the Office for Budget Responsibility (OBR) to produce an economic and

Categories:

Welcome to the Barnes Roffe 2022 Spring Budget Summary. Just before Christmas, the Chancellor asked the Office for Budget Responsibility (OBR) to produce an economic and fiscal forecast for 23

Categories:

Income Tax, NICs and Capital Gains Tax – Self-Assessment 31 Jan in tax year Following 31 July Following 31 Jan } Normally 50% of previous year’s income tax (less tax

Categories:

2022/23 social security rates not yet published. These are the rates as at 27/10/21. Weekly rates and taxable unless stated otherwise. Employment and Support Allowance (contribution-based taxable) 13-week assessment phase Aged

Categories:

Plant & machinery (P&M) 100% annual investment allowance (1st year): To 31/3/23 £1,000,000 P&M* super-deduction first year allowance (FYA) for companies to 31/3/23 130% Special rate P&M* FYA for companies

Categories:

Cars and vans first 10,000 miles 45p per mile thereafter 25p per mile Qualifying passenger 5p per mile Motorcycles 24p per mile Bicycles 20p per mile

Categories:

22/23 21/22 Zero emission: chargeable amount Nil Nil Other vans: chargeable amount £3,600 £3,500 Fuel: chargeable amount £688 £669

Categories:

Taxable amount based on original list price and CO2 emissions in g/km. Zero emission cars 2% Petrol and diesel hybrids with CO2 emissions 1–50g/km   Range – electric-only miles  < 30 30–39 40–69 70–129 

Categories:

Standard rate 20% Domestic fuel 5% Since 1/4/17: Registration level £85,000 Deregistration £83,000 Flat rate scheme turnover limit £150,000 Cash and annual accounting schemes turnover limit £1,350,000

Categories:

Years to 31/3/23 and 31/3/22 Profits:                        19% Diverted profits:            25% Loans to participators Made

Categories:

Stamp Duty and SDRT: Stocks and marketable securities                                         0.5% Additional residential and

Categories:

22/23 21/22 Nil-rate band* £325,000 £325,000 Residence nil-rate band*† £175,000 £175,000 Rate of tax on excess 40% 40% Rate if at least 10% of net estate left to charity 36%