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— Quick reference · provenance

Sources verified for 2023/24

Configuration 2023-24-v1.18; its figures are verified against official sources, verification dated 2026-07-25. The figures are unchanged since configuration 2023-24-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, and with one citation corrected. It restates no figure; the figures are on the 2023/24 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. One citation is shown corrected here: the bond personal savings allowance recalculation is cited to IPTM3820 alone, which sets out the rule. The machine-readable dataset carries the configuration’s original wording of that citation.

HMRC Income Tax rates 2023-24; Spring Finance Act 2023 (AA increase to £60k, taper floor £10k, MPAA £10k, additional rate threshold reduced to £125,140); IPTM3820; PTM174700 (FP2016 — LSA £312,500 / LSDBA £1,250,000, stated verbatim on that page); LSA/LSDBA fields zero — pre-abolition of LTA (FA 2024 Sch 9 effective 6 April 2024); priorSeptemberCPI=10.1% (Sept 2022, 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% + £1,000 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 £24.00 eldest + £15.90 additional weekly (ITEPA 2003 s.681B-H; Child Benefit (Rates) Regulations 2006 reg 2 as amended by SI 2023/237 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 2023-2024: rates and bands

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