{"id":2009,"date":"2022-10-05T17:12:12","date_gmt":"2022-10-05T17:12:12","guid":{"rendered":"https:\/\/aelmarkhams.co.uk\/?p=2009"},"modified":"2022-10-07T12:15:38","modified_gmt":"2022-10-07T12:15:38","slug":"growth-plan","status":"publish","type":"post","link":"https:\/\/aelmarkhams.co.uk\/growth-plan\/","title":{"rendered":"Mini Budget 2022 Statement \u2013 What You Need To Know"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Chancellor Kwasi Kwarteng presented his 2022 growth plan on Friday 23rd September 2022. The Chancellor&#8217;s statement was not a Budget, but a &#8216;Growth Plan&#8217;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T<\/span>he key announcements are summarised below;<\/p>\n<p><b><u>Stamp Duty Land Tax<\/u><\/b><\/p>\n<ul>\n<li>No stamp duty to be paid on the first \u00a3250,000 \u2013 up from \u00a3125,000.<\/li>\n<li>First-time buyers pay no tax on the first \u00a3425,000 \u2013 up from \u00a3300,000.<\/li>\n<li>First-time buyers can claim relief for property values up to \u00a3625,000.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>VAT<\/strong><\/span><\/p>\n<ul>\n<li>No changes announced<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>Personal\/Employee<\/strong><\/span><\/p>\n<ul>\n<li>From 6 November 2022\n<ul>\n<li>Reverse of the 1.25% increase in NICs rates and cancel the Health and Social Care Levy<\/li>\n<li>Employee rates will return to\u00a012% and 2%, with an employer&#8217;s rate of 13.8%.<\/li>\n<li>The Self Employed rate will return to 9% and 2%.<\/li>\n<\/ul>\n<\/li>\n<li>(REVERSED) Additional Rate Income Tax (45%) for those earning more than \u00a3150,000 will be abolished from 2023\/24 tax year (not applicable in Scotland)- Since announcement has change been reversed and will no longer occur.<\/li>\n<li>Basic Rate Income Tax cut from 20% to 19% from 2023\/24 tax year. This brings forward an already announced change (not applicable in Scotland).<\/li>\n<li>Gift aid and pensions tax relief (Relief at source schemes) will remain at 20% until 2024\/25.<\/li>\n<li>From 6 April 2023 &#8211; Dividend Tax\n<ul>\n<li>The 1.25% increase in the dividend rates is to be reversed.<\/li>\n<li>This change also affects the tax rate of tax paid by companies on outstanding loans to participators, which will reduce too.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>Employer\/Company<\/strong><\/span><\/p>\n<ul>\n<li>Stop the proposed 2023 Corporation Tax Increase \u2013 leaving the tax at its current level &#8211; 19%<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>General<\/strong><\/span><\/p>\n<ul class=\"dcr-1wj398p\">\n<li>The Annual Investment Allowance for businesses will be continued, and the cap restored to \u00a31m.<\/li>\n<\/ul>\n<p>Off-payroll working reforms will be repealed. The 2017 and 2021 reforms to the off-payroll working rules (also known as IR35) will be repealed from 6 April 2023.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Seed Enterprise Investment Scheme (SEIS)<\/strong><\/span><\/p>\n<p>From April 2023:<\/p>\n<ul>\n<li>Companies will be able to raise up to \u00a3250,000 of SEIS investment. The current limit is \u00a3150,000.<\/li>\n<li>The gross asset limit will be increased from \u00a3200,000 to \u00a3350,000, and the trading time limit from two to three years.<\/li>\n<li>The individual annual investor limit of \u00a3100,000 will be doubled to \u00a3200,000.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>Energy<\/strong><\/span><\/p>\n<p>The government will provide two support packages for domestic and business users of electricity and gas:<\/p>\n<p><strong>Domestic users<\/strong><\/p>\n<ul>\n<li>Cost of living support package via an Energy Price Guarantee which supports households through a cap on the unit rate of electricity and gas.<\/li>\n<li>The newly announced support package will run alongside the existing measures already set out:\n<ul>\n<li>\u00a3400 per household paid in six instalments from this October under the Energy Bills Support Scheme.<\/li>\n<li>\u00a31,200 of extra support for the most vulnerable.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Non-domestic and business users<\/strong><\/p>\n<ul>\n<li>The Energy Bills Support Scheme will provide support for business for a six month period.<\/li>\n<li>The scheme will be reviewed after three months<\/li>\n<li>There is the possibility of extension of the scheme for certain business after six months.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/aelmarkhams.co.uk\/wp-content\/uploads\/2022\/10\/AEL-Emergency-Budget-2022.pdf\">For a more in-depth summary on the statement, please click here<\/a><\/p>\n<p>HMRCs Growth Plan: <a href=\"https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/1105989\/CCS207_CCS0822746402-001_SECURE_HMT_Autumn_Statement_2022_BOOK_Web_Accessible.pdf\">click here<\/a><\/p>\n<p>For HMRCs Statement: <a href=\"https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/1062486\/Spring_Statement_2022_Web_Accessible.pdf\">click here<\/a><\/p>\n<p>&nbsp;<\/p>\n<div id='contact-form-2009'>\n<form action='https:\/\/aelmarkhams.co.uk\/growth-plan\/#contact-form-2009' method='post' class='contact-form commentsblock'>\n<script>\n\t\t\t( function () {\n\t\t\t\tconst contact_forms = document.getElementsByClassName('contact-form');\n\n\t\t\t\tfor ( const form of contact_forms ) {\n\t\t\t\t\tform.onsubmit = function() {\n\t\t\t\t\t\tconst buttons = form.getElementsByTagName('button');\n\n\t\t\t\t\t\tfor( const button of buttons ) {\n\t\t\t\t\t\t\tbutton.setAttribute('disabled', true);\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t}\n\t\t\t} )();\n\t\t<\/script>\n<div class='grunion-field-wrap grunion-field-name-wrap'  >\n<label\n\t\t\t\tfor='g2009-name'\n\t\t\t\tclass='grunion-field-label name'\n\t\t\t\t>Name<span>(required)<\/span><\/label>\n<input\n\t\t\t\t\ttype='text'\n\t\t\t\t\tname='g2009-name'\n\t\t\t\t\tid='g2009-name'\n\t\t\t\t\tvalue=''\n\t\t\t\t\tclass='name' \n\t\t\t\t\trequired aria-required='true'\n\t\t\t\t\/>\n\t<\/div>\n\n<div class='grunion-field-wrap grunion-field-email-wrap'  >\n<label\n\t\t\t\tfor='g2009-email'\n\t\t\t\tclass='grunion-field-label email'\n\t\t\t\t>Email<span>(required)<\/span><\/label>\n<input\n\t\t\t\t\ttype='email'\n\t\t\t\t\tname='g2009-email'\n\t\t\t\t\tid='g2009-email'\n\t\t\t\t\tvalue=''\n\t\t\t\t\tclass='email' \n\t\t\t\t\trequired aria-required='true'\n\t\t\t\t\/>\n\t<\/div>\n\n<div class='grunion-field-wrap grunion-field-url-wrap'  >\n<label\n\t\t\t\tfor='g2009-website'\n\t\t\t\tclass='grunion-field-label url'\n\t\t\t\t>Website<\/label>\n<input\n\t\t\t\t\ttype='url'\n\t\t\t\t\tname='g2009-website'\n\t\t\t\t\tid='g2009-website'\n\t\t\t\t\tvalue=''\n\t\t\t\t\tclass='url' \n\t\t\t\t\t\n\t\t\t\t\/>\n\t<\/div>\n\n<div class='grunion-field-wrap grunion-field-textarea-wrap'  >\n<label\n\t\t\t\tfor='contact-form-comment-g2009-message'\n\t\t\t\tclass='grunion-field-label textarea'\n\t\t\t\t>Message<\/label>\n<textarea\n\t\t                name='g2009-message'\n\t\t                id='contact-form-comment-g2009-message'\n\t\t                rows='20' class='textarea'  ><\/textarea>\n\t<\/div>\n\t<p class='contact-submit'>\n\t\t<button type='submit' class='pushbutton-wide'>Submit<\/button>\t\t<input type='hidden' name='contact-form-id' value='2009' \/>\n\t\t<input type='hidden' name='action' value='grunion-contact-form' \/>\n\t\t<input type='hidden' name='contact-form-hash' value='8ae3f1053a1f25b64ddb50aef636572e70864e0b' \/>\n\t<\/p>\n<\/form>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Chancellor Kwasi Kwarteng presented his 2022 growth plan on Friday 23rd September 2022. The Chancellor&#8217;s statement was not a Budget, but a &#8216;Growth Plan&#8217;. The key announcements are summarised below; Stamp Duty Land Tax No stamp duty to be paid on the first \u00a3250,000 \u2013 up from \u00a3125,000. First-time buyers pay no tax on the first \u00a3425,000 \u2013 up from &#8230; <\/p>\n<div><a href=\"https:\/\/aelmarkhams.co.uk\/growth-plan\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":7,"featured_media":2011,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[5],"tags":[9],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mini Budget 2022 Statement \u2013 What You Need To Know - AEL Markhams<\/title>\n<meta name=\"description\" content=\"Chancellor Kwasi Kwarteng presented his 2022 growth plan on Friday 23rd September 2022. 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We have briefly summarised the top headlines business owners and employees need to be aware of, this page will be changing with more updates so keep an eye on it: Companies - Furlough will be extended until end of\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2021\/03\/Capture-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":2222,"url":"https:\/\/aelmarkhams.co.uk\/hmrcinterestrates\/","url_meta":{"origin":2009,"position":3},"title":"HMRC Interest Rates and Penalties for Late Filings \u2013 What You Need To Know","date":"December 5, 2022","format":false,"excerpt":"With the interest rates in banks changing, HMRCs interest rates for late payment and repayments of tax have also changed. HMRC interest rates are set in legislation and are linked to the Bank of England base rate. There are 2 rates: late payment interest, set at base rate plus 2.5%\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"HMRC","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2022\/12\/H2ow-to-close-a-company-with-HMRC-debts.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1903,"url":"https:\/\/aelmarkhams.co.uk\/october-2021-budget-what-you-need-to-know\/","url_meta":{"origin":2009,"position":4},"title":"October 2021 Budget &#8211; What You Need To Know!","date":"October 28, 2021","format":false,"excerpt":"Chancellor Rishi Sunak presented his 2021 Budget on Wednesday 27th October 2021. The key announcements are summarised below; Businesses The main rate of corporation tax will remain at 19% until April 2023. From this date the main rate will increase to 25%, with a Small Profits Rate of 19% for\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2021\/10\/PRI_207051488-640x360-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1939,"url":"https:\/\/aelmarkhams.co.uk\/spring-2022-statement\/","url_meta":{"origin":2009,"position":5},"title":"Spring 2022 Statement &#8211; What You Need To Know","date":"March 25, 2022","format":false,"excerpt":"Chancellor Rishi Sunak presented his 2022 statement on Wednesday 23rd March 2022. 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