Chartered Accountants in Northern Ireland

The Chancellor unveiled his Autumn statement on 22 November 2023. 

The main points were:

  • 2% reduction in employees national insurance from 6 January 2024 (no change to employers rate)
  • Abolition of Class 2 NIC for self employed from April 2024 and Class 4 NIC to reduce by 1%
  • Full expensing of new plant and equipment for companies claimimg capital allowances, and no change in corporation tax rate
  • Increase in state pension by 8.5% from April 2024
  • Potential reform to pension contributions to provide one 'pension for life'
  • Increase in the national living wage to at least £11.44 an hour
  • Change to rules to allow savers to pay into more than one type of ISA
  • No change to Inheritance Tax


Belfast Address:

631 Lisburn Road,