Finance Bill 2022-23
Supporting documents for Finance Bill 2022-23, the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.
Draft legislation published for Finance Bill 2022-23
The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament.
The final contents of Finance Bill 2022-23 will be confirmed in Spring Budget 2023.
Each measure comprises:
- a tax information and impact note (TIIN) which sets out what the policy seeks to achieve and a summary of the expected impacts
- draft legislation
- an explanatory note which provides a more detailed guide to the legislation
Also included are the impacting definitions for the tax information and impact notes and the Financial Secretary to the Treasury’s declaration about the tax information and impact notes.
The consultation closed on 14 September 2022.
Finance Bill 2022-23 will now be Spring Finance Bill 2023. Read the additional supporting documents.
Income Tax draft legislation
Corporation Tax draft legislation
Capital Gains Tax draft legislation
Inheritance Tax draft legislation
Air Passenger Duty draft legislation
Insurance premium tax draft legislation
Customs duties and levies draft legislation
Aggregates Levy draft legislation
Miscellaneous draft legislation
Further draft legislation for Finance Bill 2022-23
Updates to this page
Last updated 15 March 2023 + show all updates
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A link to Spring Finance Bill 2023 has been added.
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The consultation on the draft legislation for the reform of Alcohol Duty rates and reliefs will remain open until 18 November 2022.
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First published.