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%

Categories:

Tax Rates – Individuals  22/23 21/22 Below UK higher rate income tax band 10% 10% Within UK higher and additional rate income tax bands 20% 20% Tax rate – Trusts

Categories:

Class 1 Employee Employer NICs rate 13.25% 15.05% No NICs for employees generally on the first £190 pw £175 pw No NICs* for:         younger/veteran employees on first      

Categories:

22/23 21/22 Total Individual Savings Account (ISA) limit, excluding Junior ISAs (JISAs) £20,000 £20,000 Lifetime ISA £4,000 £4,000 JISA and Child Trust Fund £9,000 £9,000 Venture Capital Trust (VCT) at 30%

Categories:

22/23 21/22 Lifetime allowance £1,073,100 £1,073,100 Money purchase annual allowance £4,000 £4,000 Annual allowance* £40,000 £40,000 Annual allowance charge on excess is at applicable tax rate(s) on earnings Lifetime allowance

Categories:

Main personal allowances and reliefs 22/23 21/22 Personal allowance* £12,570 £12,570 Marriage/civil partner’s transferable allowance £1,260 £1,260 Married couple’s/civil partner’s allowance at 10%† – maximum (if at least one born before

Categories:

Make the payment on the previous working day where the due date falls on a weekend/bank holiday. Every month 19 Submit CIS contractors’ monthly return. 22 PAYE/NICs/CIS deductions paid electronically

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