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HMRC Updates
Income Tax: Personal allowance frozen at £12,570
CGT: Annual exempt amount is £3,000
NICs: Main Class 1 Employee NI rate reduced
VAT: MTD system requirements fully enforced
SDLT: First-time buyer relief threshold £425,000
Corporation Tax: Main rate 25% for profits over £250k
IHT: Nil-rate band frozen at £325,000
Pension: Annual allowance set at £60,000
