{"id":219844,"date":"2017-11-24T21:14:09","date_gmt":"2017-11-24T21:14:09","guid":{"rendered":"https:\/\/www.pearlaccountants.com\/?p=4854"},"modified":"2017-11-24T21:14:09","modified_gmt":"2017-11-24T21:14:09","slug":"autumn-budget-2017","status":"publish","type":"post","link":"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/","title":{"rendered":"Autumn Budget 2017"},"content":{"rendered":"<p>The Autumn Budget for 2017 listed numerous measures that could have an effect on how small business owners, freelancers and contractors run their business.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#IR35\" title=\"IR35\">IR35<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Business_Rates_Calculations\" title=\"Business Rates Calculations\">Business Rates Calculations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Vat_Threshold\" title=\"Vat Threshold\">Vat Threshold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Personal_Allowance_and_Income_Tax\" title=\"Personal Allowance and Income Tax\">Personal Allowance and Income Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Extra_Taxes\" title=\"Extra Taxes\">Extra Taxes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Research_and_Development_Investments\" title=\"Research and Development Investments\">Research and Development Investments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#%E2%80%98Making_Tax_Digital\" title=\"\u2018Making Tax Digital\u2019\">\u2018Making Tax Digital\u2019<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#New_Diesel_Cars\" title=\"New Diesel Cars\">New Diesel Cars<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#National_Living_Wage\" title=\"National Living Wage\">National Living Wage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Tax_avoidance\" title=\"Tax avoidance\">Tax avoidance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#First_time_buyers\" title=\"First time buyers\">First time buyers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/#Changes_to_the_Spring_Budget\" title=\"Changes to the Spring Budget\">Changes to the Spring Budget<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"IR35\"><\/span>IR35<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No changes were announced regarding IR35. A consultation on IR35 and how it should be applied to the private sector is to be announced.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Business_Rates_Calculations\"><\/span>Business Rates Calculations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Business rates calculations will use the Consumer Prices Index (CPI) from April 2018 instead of the Retail Prices Index (RPI).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vat_Threshold\"><\/span>Vat Threshold<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>VAT threshold will remain unchanged at \u00a385,000 for two years.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Personal_Allowance_and_Income_Tax\"><\/span>Personal Allowance and Income Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Personal Allowance from April 2018 will now increase to \u00a311,850 while the higher rate tax band will increase to \u00a346,350.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Extra_Taxes\"><\/span>Extra Taxes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There was no mention of any changes to Corporation Tax, National Insurance Contribution or dividends.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Research_and_Development_Investments\"><\/span>Research and Development Investments<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Research and Development will see a further \u00a32.3 billion being invested into it by the government with tax credits for R&amp;D increasing to the 12% mark.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E2%80%98Making_Tax_Digital\"><\/span>\u2018Making Tax Digital\u2019<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There was no statement on \u201cMaking Tax digital\u2019 in the Autumn budget.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"New_Diesel_Cars\"><\/span>New Diesel Cars<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>New diesel cars that do not meet \u201cclean diesel\u201d criteria, will be charged an increase in tax. This will only apply to diesel cars and not to diesel vans.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"National_Living_Wage\"><\/span>National Living Wage<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>National Living Wage amounts will increase to \u00a37.83 from April 2018 for all employees over the age of 25 years.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tax_avoidance\"><\/span>Tax avoidance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>HMRC will tackle tax avoidance with specific measures to be announced.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"First_time_buyers\"><\/span>First time buyers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>All first-time buyers will not pay stamp duty on any property up to \u00a3300,000 as from the announcement at the Autumn budget 2017. Stamp duty will also not apply to the first \u00a3300,000 for any property up to \u00a3500,000.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Changes_to_the_Spring_Budget\"><\/span>Changes to the Spring Budget<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As from 2018, the main Budget will be announced in Autumn with a Spring Statement instead.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Autumn Budget for 2017 listed numerous measures that could have an effect on how small business owners, freelancers and contractors run their business. IR35 No changes were announced regarding IR35. A consultation on IR35 and how it should be applied to the private sector is to be announced. Business Rates Calculations Business rates calculations <a href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  Autumn Budget 2017<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":218947,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2198],"tags":[4637],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Autumn Budget 2017 - A Quick Guide - Pearl Accountants<\/title>\n<meta name=\"description\" content=\"The Autumn Budget for 2017 listed numerous measures that could have an effect businesses, in this guide we explain what you need to know.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Autumn Budget 2017 - A Quick Guide - Pearl Accountants\" \/>\n<meta property=\"og:description\" content=\"The Autumn Budget for 2017 listed numerous measures that could have an effect businesses, in this guide we explain what you need to know.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pearlaccountants.com\/blogs\/autumn-budget-2017\/\" \/>\n<meta property=\"og:site_name\" content=\"Pearl Chartered Accountants &amp; 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