Collection

Autumn Statement 2022 tax-related documents

All HMRC tax-related documents and other announcements for the Autumn Statement 2022.

• From: HM Revenue & Customs
• Published: 17 November 2022

The Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, delivered his Autumn Statement to Parliament on 17 November 2022.

Full details of all announcements, supporting documents and information are available from the Autumn Statement 2022: documents.

Documents

• Electricity Generator Levy
  • 20 December 2022
  • Policy paper
• Van benefit charge and fuel benefit charges for cars and vans from 6 April 2023
  • 8 December 2022
  • Policy paper
• Capital Gains Tax: Share for Share Exchange
  • 29 November 2022
  • Policy paper
• Stamp Duty Land Tax — temporary reductions for residential properties
  • 28 November 2022
  • Policy paper

Autumn Finance Bill 2022

• The Personal Allowance and basic rate limit for income tax, and certain National Insurance contributions (NICs) thresholds, from 6 April 2026 to 5 April 2028
  • 21 November 2022
  • Policy paper
• Inheritance Tax nil-rate band and residence nil-rate band thresholds from 6 April 2026
  • 21 November 2022
  • Policy paper
• Lowering of the Additional Rate Threshold
  • 21 November 2022
  • Policy paper
• Reduction of the dividend allowance
  • 21 November 2022
  • Policy paper
• Reducing the annual exempt amount for Capital Gains Tax
  • 21 November 2022
  • Policy paper
• Research and Development (R&D) Tax reliefs - Reform
  • 21 November 2022
  • Policy paper
• Changes to the Energy (Oil and Gas) Profits Levy
  • 21 November 2022
  • Policy paper
• Introduction of Vehicle Excise Duty for zero emission cars, vans and motorcycles from 2025
  • 21 November 2022
  • Policy paper
• Income Tax: Increasing the appropriate percentage for company cars
  • 21 November 2022
  • Policy paper

Published 17 November 2022