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Mini Budget

A concise summary of the tax and non-tax measures announced in the Mini Budget.

  1. News

Introduction

The Chancellor Kwasi Kwarteng presented his 'Mini Budget' on 23 September 2022. This has subsequently been amended by Jeremy Hunt, the new Chancellor.

National Insurance contributions

Changes to the Health and Social Care Levy.

Income tax

Commentary on basic and additional rates of income tax.

Business

Highlighting corporation tax, capital allowances, SEIS, and CSOP.

Stamp Duty Land Tax

Changes to the residential SDLT bands.

Energy bills

A summary of the plans for business and households.

Other matters

Highlighting IR35, VAT-free shopping and duties.

Self assessment

The countdown begins.

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