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  • Writer's pictureShayda Saidi

Autumn Statement 2022: diverted profits tax increases to 31%

The rate of diverted profits tax will rise by 6% from the new tax year, according to the Autumn Statement Green Book

From April 2023, the rate of diverted profits tax will increase from 25% to 31%, in order to retain a 6% points differential above the main rate of corporation tax, and therefore ensure that it remains an effective deterrent against diverting profits out of the UK.


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