Autumn Statement 2023: Overview of tax legislation and rates (OOTLAR)
Tax policy announcements at Autumn Statement 2023.
Documents
Details
This document lists the tax policy measures announced at Autumn Statement 2023 and shows when they will be legislated.
It also includes links to all of the tax information and impact notes, the rates tables and a table of upcoming tax consultations.
It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.
Updates to this page
Last updated 11 December 2023 + show all updates
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In Annex A, the Class 2 contribution rates for the Below Small Profits Threshold (SPT) has been updated.
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A link to information about the change to the time limit to submit a notification of a grant of enterprise management incentives options has been added to section 1.4 of the Overview of tax legislation and rates (OOTLAR).
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Company car tax table has been updated in Annex A.
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In Annex A the Income Tax Personal Allowance table for 2024 to 2025 has been updated. In Annex A the Company car tax — all cars table has been updated.
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First published.