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Budgets and legislation

Find information and Tax Faculty analysis on the latest UK Budget and finance legislation, as well as details of historic announcements, Finance Bills and Acts.

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Finance Bills and Acts

Finance (No. 2) Act 2024
  • Listing
  • 14 Mar 2024
ICAEW representations and responses to proposed legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Finance Act 2024
  • Listing
  • 30 Nov 2023
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Finance (No. 2) Act 2023
  • Listing
  • 27 Mar 2023
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
Finance Act 2023
  • Listing
  • 25 Jul 2022
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
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Budgets and Autumn Statements

Spring Budget 2024 On 6 March 2024, Jeremy Hunt delivered his budget reducing national insurance rates, increasing the VAT threshold for small businesses and pledging the end to 'non-domicile' tax status. Read ICAEW's reaction and analysis.
Autumn Statement 2023 On 22 November 2023, Chancellor Jeremy Hunt delivered the Autumn Statement. Read ICAEW's analysis and reaction.
Spring Budget 2023 On 15 March 2023, Chancellor Jeremy Hunt delivered the Spring Budget, accompanied by a forecast from the Office for Budget Responsibility. Read ICAEW's analysis and reaction.
Autumn Statement 2022 On 17 November 2022, the Chancellor delivered the Autumn Statement, containing the government's medium-term fiscal plan. Read ICAEW's analysis and reaction.
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Latest articles

Finance (No. 2) Act 2024 receives Royal Assent
  • Article
  • 28 May 2024
Some of the changes announced at the Spring Budget 2024 have now become law, including an increase in the thresholds for the high income child benefit charge for 2024/25.
Families should reconsider claiming child benefit from 6 April
  • Article
  • 19 Mar 2024
Approximately 180,000 families are encouraged to reconsider claiming child benefit in light of changes to the high income child benefit charge, which apply from 6 April 2024.
Draft legislation published for some Spring Budget 2024 measures
  • Article
  • 18 Mar 2024
The Spring Finance Bill contains legislation which increases the thresholds for the high income child benefit charge and abolishes multiple dwellings relief for SDLT.
Finance Act 2024 receives Royal Assent
  • Article
  • 23 Feb 2024
The Finance Bill 2023-24 became the legally binding Finance Act 2024 on 22 February 2024. As a result, a number of measures take effect from that date.

Latest representations

ICAEW REP 012/24 Spring Budget 2024
  • Representation
  • 30 Jan 2024
  • PDF (220kb)
A representation dated 24 January 2024 to HM Treasury ahead of the Spring Budget taking place on 6 March 2024.
ICAEW REP 107/23 Autumn Statement 2023
  • Representation
  • 16 Oct 2023
  • PDF (266kb)
A representation dated 13 October 2023 to a consultation published by HM Treasury ahead of the Autumn Statement taking place on 22 November 2023.
ICAEW REP 008/23 Submission to HM Treasury Budget
  • Representation
  • 31 Jan 2023
  • PDF (234kb)
A representation dated 31 January 2023 to HM Treasury ahead of the Spring Budget taking place on 15 March 2023.
ICAEW REP 123/21 Finance No 2 Bill 2021-22: CL 94 & SCH 15: Notification of uncertain tax treatment
  • Representation
  • 23 Dec 2021
  • PDF (251kb)
A response dated 12 October 2021 to a consultation published by HoL on 11 October 2021.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive UK tax legislation
  • eBook
  • Apr 2024
The full, consolidated text of the principal UK Tax Acts, including the Finance (No.2) Act 2023 and Finance Act 2024.
Exclusive Bloomsbury's tax rates and tables 2024/25: Spring Budget Edition
  • eBook
  • Apr 2024
  • Lucy Webb
Tax rates and tables updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024.
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