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The Autumn Statement November 2023

29 Nov 2023

With an impending General Election (it has to happen between now and January 2025) last week Jeremy Hunt delivered his 2023 Autumn Statement.
For many, many business owners it might well have been ‘Much Ado About Nothing’.   Maybe Mr Hunt was hoping that it will pave the way for ‘All’s Well That Ends Well’ but hoping that it wasn’t going to be a ‘Comedy of Errors’!
For individuals the major change was in National Insurance.  For all those who are employed, the current Class 1 employees rate of 12% will drop to 10% from 6th January 2024.
From 6th April 2024 the self-employed will no longer be required to pay the flat rate Class 2 national insurance payments currently set at £3.45 per week and the self-employed Class 4 national insurance rate will fall from 9% to 8% from the same date.
For businesses we were promised 110 items for growth and we are still working through the details of a lot of these but the highlight was that the business rates small business multiplier will be frozen for a fourth year.

There are lots of opportunities and issues to consider following this Autumn Statement for businesses, individuals and families. For example, the change in the National Insurance rates now mean that the calculation of dividend v salary is even more complex! It is important to discuss any plans you are considering before taking any action and so if you would like to see how the 2023 Autumn Statement changes might affect you, your family and your business, why not contact Dave Proctor on or call on 0161 947 4888 who will arrange for us to have that conversation.

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