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Finance Act 2023

ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.

The Finance Act 2023 received Royal Assent on 10 January 2023. On this page you can find parliamentary papers, ICAEW representations and other commentary on the Bill's progress into law.

The Finance Act

Finance Act 2023
The full text of the Act as enacted on 10 January 2023.

The Finance Bill

Autumn Finance Bill 2022
Text of the of the Bill as introduced on 22 November 2022, accompanied by explanatory notes, subsequent versions, and record of its progress through parliament.

Finance Bill 2022–23
Collection of supporting documents for Finance Bill 2022–23, including draft legislation first published on 20 July 2022 and further draft legislation published on 23 September 2022 following the Chancellor's Growth Plan announcements.

Latest tax news

Timeline of drafts and ICAEW representations

Draft Finance Bill 2022–23 and ICAEW responses

Draft legislation published for Finance Bill 2022–23
20 July 2022, HM Treasury and HMRC
Draft legislation, supporting documents and tax information and impact notes (TIIN) covering proposed measures on income tax, corporation tax, inheritance tax, air passenger duty, insurance premium tax, customs duties and levies, aggregates levy, and other issues.

ICAEW REP 73/22: R&D Tax Relief Reform
14 Sep 2022, ICAEW
ICAEW representation responding to the draft legislation. It suggests amendments to measures on non-UK related expenditure, pre-notification requirements, additional information to accompany claims, and HMRC powers to remove claims.

ICAEW REP 74/22: Double taxation relief: Foreign nominal rates
14 September 2022, ICAEW
ICAEW representation responding to the draft legislation. It recommends that the legislation includes a definition for the term “foreign nominal rate of tax”.

ICAEW REP 94/22: House of Lords Economic Affairs Committee Finance Bill Sub Committee enquiry into Finance Bill 2022–23
31 October 2022, ICAEW
ICAEW oral and written evidence on proposed changes to the R&D tax relief regime.

Autumn Statement 2022

Chancellor delivers plan for stability, growth and public services
17 November 2022, HM Treasury
The Chancellor announced his Autumn Statement.

ICAEW hub: Autumn Statement 2022
See ICAEW's analysis of key announcements and news. Also includes ICAEW's letter to the Chancellor ahead of Autumn Statement and letter to the Treasury.

Autumn Finance Bill 2022

Autumn Finance Bill 2022
Published on 22 November 2022.

Finance Act 2023

The Bill received Royal Assent on 10 January 2023 and became the Finance Act 2023.

Commentary from firms and other external resources

Tax experts have produced analysis of the clauses from the initial release of the draft clauses through to the passage of the Bill through Parliament.

Grant Thornton Insights
Articles and guides from Grant Thornton UK, including:

KPMG Tax Matters Digest
A bi-weekly newsletter covering UK tax developments with KPMG's analysis. Key commentary on the Finance Bill 2022–23 include:

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.


The Library holds an extensive collection of Finance Acts (from the 19th century onwards), Finance Bills (from 1951 onwards), Debates on the Finance Bill as recorded in Hansard, and Standing Committee Debates on the Finance Bills (from 1968 onwards). Alongside this you can also find many publications from the ICAEW and other bodies on the Finance Acts.

We also maintain an online archive of links and resources for Finance Acts 1980–1999 and for Finance Acts 2000–2004.

See LibCat, our online catalogue, for details of our holdings of:

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