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— Quick reference · provenance

Sources verified for 2022/23

Configuration 2022-23-v1.18; its figures are verified against official sources, verification dated 2026-07-25. The figures are unchanged since configuration 2022-23-v1.16; later versions changed only the source notes. This page reproduces the configuration’s own verification record — the sources each figure was checked against and any qualifier the rates tables cannot hold — without the engineering change notes kept beside it. It restates no figure; the figures are on the 2022/23 rates page and in the machine-readable dataset.

Verified against

This is the configuration’s dated verification record. The figures on the year page are current.

HMRC Income Tax rates 2022-23; PTM051100 (standard AA by tax year), PTM057100; PTM174700 (FP2016 — LSA £312,500 / LSDBA £1,250,000, stated verbatim on that page); FA 2004 ss.227-238 (pre-Spring FA 2023 amendments); LSA/LSDBA fields zero — pre-abolition of LTA (FA 2024 Sch 9 effective 6 April 2024); priorSeptemberCPI=3.1% (Sept 2021, ONS series D7G7 dataset MM23) per FA 2004 s.235(3) / PTM053301 DB-PIA opening-value revaluation; dividend rates 8.75%/33.75%/39.35% + £2,000 allowance (ITTOIA 2005 Part 4 Ch 3, gov.uk/tax-on-dividends); trust rate 45% / dividend trust rate 39.35% (ITA 2007 s.9; IPTM3250); HICBC threshold £50,000 / 1% per £100 / 100% at £60,000 (pre-2024 rule), Child Benefit £21.80 eldest + £14.45 additional weekly (ITEPA 2003 s.681B-H; Child Benefit (Rates) Regulations 2006 reg 2 as amended by SI 2022/231 reg 5; confirmed against the legislation, 12 October 2026); trust standard rate band GBP1,000 first slice at non-trust rates, GBP200 floor per settlement (ITA 2007 ss.491-492, in force through 2023-24); Scottish income tax bands: gov.scot Scottish Income Tax 2022-2023: rates and bands

For planning and illustration purposes only. Verify all inputs against source documents. This reference does not constitute financial or tax advice.