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Key tax measures: when the tax changes come into effect

In our handy guide to the key tax measures announced in the Autumn Statement 2022 and earlier Budgets, Croner-i tax expert Sarah Arnold sets out the effective dates and relevant legislation

This list provides implementation dates for tax measures announced but not yet enacted and measures enacted prospectively but not yet entered into force. The table also includes measures that have been legislated for on a temporary basis, together with expiry dates.

Note: the table excludes measures announced at the mini Budget on 23 September 2022 that were reversed by the emergency statement on 17 October 2022

Category

Description

Announced

Legislation

Effective date

Personal tax

Income tax: basic rate limit and personal allowance frozen for further two years until 2027–28 (at £37,700 and £12,570 respectively)

Autumn Statement 2022

 FA 2021, s, 5 ; Autumn Finance Bill 2022

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