Finance Bill 2022 received Royal Assent on 25 February 2022 and became Finance Act 2022.
The Bill was originally published on 4 November 2021 following the Budget on 27 October 2021. It was substantively enacted for UK GAAP and IFRS tax accounting purposes on 2 February 2022.
Useful guides
Finance Act 2022: contents
The new act provides for the increase in dividend and NICs rates, change of tax basis period and much more.
Our Finance Act 2022: tax update & rolling planner 2022-23 tracks details of the changes included in Finance Act 2022.
Our Finance Act 2021: tax update & rolling planner 2021-22 tracks current consultations and other changes made during the current 2021-22 tax year.
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