12 December 2023

The overview of tax legislation and rates (OOTLAR) was released with the autumn statement in November. But on document included is “Annex A – rates and allowances”.

This document is a cheat sheet to all the new rates and allowances concerning tax legislation for the next tax year, as it currently stands. In it we have confirmation of some of the following allowances:




Income limit for Married Couple’s Allowance



Marriage Allowance           



Maximum amount of Married Couple’s Allowance



Minimum amount of Married Couple’s Allowance        



Blind Person’s Allowance  



Also confirmed are the company car tax rates, National Insurance (NI) Changes and a raft of information regarding other taxes, most of which won’t concern payroll professionals, unless you are curious. 

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