HMRC have made SI 2023/36, increasing certain allowances for the tax year 2023-24:
- the amount specified in ITA 2007, s. 38(1)(1) (blind person’s allowance) is replaced with “£2,870”;
- the amount specified in ITA 2007, s. 43(2) (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) is replaced with “£4,010”;
- the amount specified in ITA 2007, s. 45(3)(a)(3) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£10,375”;
- the amount specified in ITA 2007, s. 46(3)(a)(4) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£10,375”; and
- the amounts specified in ITA 2007, 45(4)(5) and 46(4)(6) (married couple’s allowance: adjusted net income limit) are replaced with “£34,600”.
https://www.legislation.gov.uk/uksi/2023/36/contents/made
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