Policy paper

Revenue and Customs Brief 4 (2023): change to the valuation rate of interest used for discounted gift schemes

This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.

Documents

Details

This brief explains the valuation rate of interest used by HMRC for discounted gift schemes will increase from 1 May 2023.

Published 17 April 2023