Collection

Autumn Budget 2017: tax-related documents

All HMRC tax-related documents and other announcements for autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his autumn Budget 2017 to Parliament on 22 November 2017. Full details of all announcements, supporting documents and further information are available from:

• autumn Budget 2017 - full details of all announcements
• overview of tax legislation and rates (OOTLAR) - a list of the tax policy measures announced and details of when they will become legislation, also information on consultations announced at Budget and updated rates and allowances
• Finance Bill 2017-18 - supporting documents

Measures with effect from 22 November 2017

• Capital Gains Tax: carried interest
  • 22 November 2017
  • Policy paper
• Corporation Tax: capital gains depreciatory transactions within a group
  • 22 November 2017
  • Policy paper
• Corporation Tax: double taxation relief and permanent establishment losses
  • 22 November 2017
  • Policy paper
• Corporation Tax: intangible fixed assets - related party step-up schemes
  • 22 November 2017
  • Policy paper
• Disguised remuneration: further update
  • 22 November 2017
  • Policy paper
• Double taxation relief: changes to targeted anti-avoidance rule
  • 22 November 2017
  • Policy paper
• Income Tax: Marriage Allowance claims on behalf of deceased partners
  • 22 November 2017
  • Policy paper
• Stamp Duty Land Tax: higher rates - minor amendments
  • 22 November 2017
  • Policy paper
• Stamp Duty Land Tax: relief for first time buyers
  • 22 November 2017
  • Policy paper

Tax information and impact notes

• Air passenger duty: rates from 1 April 2019 to 31 March 2020
  • 22 November 2017
  • Policy paper
• Annual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019
  • 22 November 2017
  • Policy paper
• Annual update to the Energy Technology List for first year capital allowances
  • 22 November 2017
  • Policy paper
• Corporation Tax: amendments to the corporate interest restriction rules
  • 22 November 2017
  • Policy paper
• Corporation Tax: amendments to the hybrid and other mismatches regime
  • 22 November 2017
  • Policy paper
• Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital
  • 22 November 2017
  • Policy paper
• Corporation Tax: exemption for Northern Ireland Education Authority
  • 22 November 2017
  • Policy paper
• Corporation Tax: increasing the rate of Research and Development expenditure credit
  • 22 November 2017
  • Policy paper
• Corporation Tax: removal of capital gains indexation allowance from 1 January 2018
  • 22 November 2017
  • Policy paper
• Double taxation: Powers to implement Multilateral Instrument
  • 22 November 2017
  • Policy paper
• Extend first year tax credits for 5 years and reduce the rate of claim
  • 22 November 2017
  • Policy paper
• Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment
  • 22 November 2017
  • Policy paper
• Income Tax: armed forces accommodation allowance exemption
  • 22 November 2017
  • Policy paper
• Income Tax: cars appropriate percentage - increasing the diesel supplement
  • 22 November 2017
  • Policy paper
• Income Tax: encouraging more high-growth investment through Venture Capital Trusts
  • 22 November 2017
  • Policy paper
• Income Tax: extending Seafarers' Earnings Deduction to the Royal Fleet Auxiliary
  • 22 November 2017
  • Policy paper
• Income Tax: mileage rates for unincorporated property businesses
  • 22 November 2017
  • Policy paper
• Income Tax: scope of qualifying care relief for self-funded Shared Lives payments
  • 22 November 2017
  • Policy paper
• Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies
  • 22 November 2017
  • Policy paper
• Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2018
  • 22 November 2017
  • Policy paper
• Income Tax: venture capital schemes - relevant investments
  • 22 November 2017
  • Policy paper
• Income Tax: venture capital schemes - risk to capital condition
  • 22 November 2017
  • Policy paper
• Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers
  • 22 November 2017
  • Policy paper
• Indexing the Minimum Excise Tax
  • 22 November 2017
  • Policy paper
• Ring Fence Corporation Tax: tariff receipts
  • 22 November 2017
  • Policy paper
• Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions
  • 22 November 2017
  • Policy paper
• Tobacco products duty rates
  • 22 November 2017
  • Policy paper
• VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online
  • 22 November 2017
  • Policy paper
• VAT: maintain thresholds for 2 years from 1 April 2018
  • 22 November 2017
  • Policy paper
• VAT: refunds to combined authorities, fire and rescue authorities
  • 22 November 2017
  • Policy paper
• Vehicle Excise Duty: introduction of the diesel supplement
  • 22 November 2017
  • Policy paper
• Vehicle Excise Duty: rates for cars, vans, motorcycles and motorcycle trade licences from April 2018
  • 22 November 2017
  • Policy paper

Other HMRC budget related documents

• VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online - guidance note
  • 22 November 2017
  • Guidance

Published 22 November 2017