This guide is for financial advisers only. It mustn’t be distributed to, or relied on by, customers. It is based on our understanding of legislation as at May 2023.
We are working to update our technical material following the changes announced in the Budget on 15 March 2023, but this guide hasn’t been updated yet. The material should be read with this in mind. You can read about the budget changes in our Spring Budget Summary.
This article is for financial advisers only. It mustn’t be distributed to, or relied on by, customers. It’s based on our understanding of legislation at the date above.