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Tax & Finance Changes for 2017 21st Jun 2017 Tax
A number of tax and finance changes are set to take place in 2017.

Make sure you're aware of any opportunities available. Some of the changes are in the process of being legislated through parliament and may be subject to change.

• Corporation Tax From 1 April 2017, the rate of corporation tax has been cut to 19%.

• Business Rates 100% rate relief will be available to businesses in England that occupy a single property with a rateable value of £12,000 or less from 1 April 2017

• Auto-enrolment staging dates Employers will continue the process of auto-enrolment in 2017.

• Personal allowance The personal allowance and the higher rate threshold will rise to £11,500 and £45,000 respectively from 6 April 2017. The higher rate threshold in Scotland will be £43,430.

• ISA Annual Limit The ISA annual allowance limit has increased from £15,240 to £20,000 from 6 April 2017.

• Money Purchase Allowance The money purchase allowance has been reduced from £10,000 to £4,000 from April 2017.

• Domicile From 6 April 2017, any person resident in the UK for more than 15 of the past 20 years will be deemed UK domiciled for tax purposes.

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