Tax year 2023/2024 resources

This page will regularly be updated as changes are announced for 2023.

Tax year 2022/2023 resources

The 2022/2023 resources updated as a result of the Growth Plan 2022 can be found at:

Resources for 2023

The 2023/2024 resource can be found at:

Guernsey (1st January 2023)

The changes from 1st January 2023 to earnings levels are yet to be announced announced

The contribution percentages are yet to be announced:

The introduction of the Guernsey Secondary Pension has been delayed until October 2023 and may delay further.

Jersey (1st January 2023)

The following apply from 1st January 2023 (subject to change and confirmation).

Jersey Minimum Wage (1st November 2022)

The annual uplift of the Jersey Minimum Wage for 1st January 2022 has been replaced by an earlier uplift applicable from 1st November 2022

United Kingdom (6th April 2023)

The changes for April 2023 are starting to be notified with the 22nd and 23rd September Growth Plan 2022 announcements.

HMRC guidance to operate from 6th April 2023

The tax year 2023/2024 guides are awaited.

Personal Allowance

The personal allowance has been indicated as frozen until April 2026. With a potential new prime minister being appointed this is subject to change.

If the personal allowance remains frozen, there will be no uplift of tax codes for April 2023. General tax code uplifts are instructed by authority of form P9X

Rest of the UK Income Tax (England and Northern Ireland)

The 24th September Growth Plan 2022 announced changes to tax rates. The tax bands have previously been indicated as being unchanged until April 2026 but subject to change.

The following may apply from 6th April 2023.

Scotland and Income Tax

The Scottish Assembly normally announce changes in December on the Scottish tax proposals.

Wales and Income Tax

The Welsh Assembly normally announce in December the Welsh tax proposals. So far they have announced continuing to match the Income Tax Rates for the rest of the United Kingdom (England and Northern Ireland).

The Westminster 2021 budget indicated that the tax rates and bands would remain unchanged until April 2026. However, the appointment of a new prime-minister and the cost of living crisis, this may be subject to change.

Expenses and Benefits

Employers who want to introduce formal payrolling for the 2023/2024 tax year must plans and register in advance and at the latest 5th April 2023.

Off-Payroll Workers (IR35) repeal

Off-payroll worker requirements are withdrawn from 6th April 2023:

Employer provided Childcare Vouchers – Basic Earnings Assessment

The PAYadvice BEA tool will be made available once the thresholds and rates are confirmed. assuming there is no change, then the 2022/2023 calculator values reman correct.

National Insurance

Class 1 earnings bands

Class 1 Contribution Rates

The National Insurance contribution rates applicable from 6th April 2023 are yet to be confirmed.

Class 1A and Class 1B contribution rates

Employment Allowance

A change to the employment allowance is not expected, but with a change in prime-minister and the cost of living crisis, this may be subject to further change.

Investment Zones

Similar to Veterans and Freeports, a new investment zone employer NIC relief is proposed requiring change in payroll solutions.

Health and Social Care Levy

The government introduced a new Health and Social Care Levy from 6th April 2022 within the operation of National Insurance. Originally is was proposed that from 6th April 2023 a new separate levy deduction would be introduced, however, with the appointment of a new prime-minister, the government confirmed at the Growth Plan 2022 on 22nd/23rd September 2022 that the plan is now cancelled.

Student Loan deductions

The student plan 1 and plan 2 loan deduction thresholds applicable from 6th April 2023 have been confirmed. The plan 4 and postgraduate thresholds applicable are yet to be announced..

Statutory Payments

The statutory payments for April 2023 have yet to be announced and are subject to a CPI increase of (yet to be confirmed)%.

Statutory Parental Payments:

  • Statutory Maternity Pay (SMP)
  • Statutory Adoption Pay (SAP)
  • Shared Parental Pay (ShPP)
  • Statutory Paternity Pay (SPP)
  • Statutory Parental Bereavement Pay (SPBP)

The Small Employers Compensation Rate remains at 3% (on payments made on or after 6th April 2011). The Small Employers Relief (SER) Threshold is £45,000.

Statutory Sick Pay (changes on 6th April 2023)

The same weekly SSP rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ they work each week. The rates operation from 6th April 2023 are yet to be confirmed.

Pension AE thresholds

The revised earnings thresholds operational from April 2023 are yet to be confirmed.

National Minimum Wage / National Living Wage

The changes for National Minimum and Living Wage Rates are yet to be announced.

Real Living Wage and London Living Wage

The uprated Living Wage rates were announced on Thursday 22nd September 2022 with a requirement for Living Wage accredited employers implementing the new rates at the latest by 14th May 2023.

Isle of Man (6th April 2023)

The Isle Man Budget 2023 is yet to take place:

PAYadvice.UK Legislation Update 2023

The latest live version following budget and associated announcements of the PAYadvice.UK Legislation Update 2023 will be made available to be downloaded (further update versions will be applied as further announcements are made):

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PAYadvice.UK 14/8/2022 Last updated 3/10/2022