Millions affected as tax and benefit changes come in

Tax and benefit changes announced by Chancellor George Osborne over the past 18 months are set to come into force on Friday, affecting millions of people.

The amount of income that is tax free is to rise by £630 to £8,105. The value of some benefits will rise by 5.2%, linked to inflation last September.

But the time couples with children will have to work to qualify for working tax credits will rise from 16 to 24 hours.

Emma Simpson reports.