Collection

Autumn Budget 2024 tax related documents

All HMRC tax related documents and other announcements for Autumn Budget 2024.

• From: HM Revenue & Customs
• Published: 30 October 2024

The Chancellor of the Exchequer, the Rt Hon. Rachel Reeves MP, delivered Autumn Budget 2024 to Parliament on 30 October 2024.

Full details of all announcements, supporting documents and information are available. Read:

• Autumn Budget 2024 for full details of the announcements
• an overview of tax legislation and rates (OOTLAR) for a list of the announced tax policy measures
• the impact definitions

Measures with effect from 30 October 2024

• Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland
  • 12 November 2024
  • Policy paper
• Capital Gains Tax: Investors’ relief — lifetime limit reduction
  • 14 November 2024
  • Policy paper
• Capital Gains: Limited Liability Partnership liquidations
  • 31 October 2024
  • Policy paper
• Changes to rules for overseas pensions and scheme administrators
  • 30 October 2024
  • Policy paper
• Changes to the rates of Capital Gains Tax
  • 6 November 2024
  • Policy paper
• Changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts
  • 6 November 2024
  • Policy paper
• Corporation Tax — close company shareholders — anti-avoidance measure
  • 12 November 2024
  • Policy paper
• Corporation Tax: Research and Development small or medium-sized enterprises rules — technical correction to intensity ratio definition
  • 30 October 2024
  • Policy paper
• Pillar 2: Multinational Top-up Tax and Domestic Top-up Tax amendments
  • 6 November 2024
  • Policy paper
• Tobacco Duty: changes to rates from 30 October 2024
  • 30 October 2024
  • Policy paper
• VAT on private school fees
  • 15 November 2024
  • Policy paper

Measures with effect from 31 October 2024

• Stamp Duty Land Tax: Increase to the higher rates of Stamp Duty Land Tax and to the single rate payable by non-natural persons
  • 30 October 2024
  • Policy paper

Measures with effect from 1 November 2024

• Energy Profits Levy reforms 2024
  • 30 October 2024
  • Policy paper

Draft legislation and tax information and impact note

• Tax changes for non-UK domiciled individuals
  • 30 October 2024
  • Policy paper

Tax information and impact notes

• Agricultural Property Relief and environmental land management
  • 13 November 2024
  • Policy paper
• Annual Tax on Enveloped Dwellings: changes to alternative finance rules
  • 30 October 2024
  • Policy paper
• Audio-Visual and Video Games Expenditure Credits: administrative amendments
  • 30 October 2024
  • Policy paper
• Capital Allowances: extension of first-year allowances for zero-emission cars and electric vehicle charging points
  • 30 October 2024
  • Policy paper
• Carried interest: rates of Capital Gains Tax
  • 30 October 2024
  • Policy paper
• Changes to Air Passenger Duty rates from 1 April 2025
  • 30 October 2024
  • Policy paper
• Changes to Air Passenger Duty rates from 1 April 2026
  • 30 October 2024
  • Policy paper
• Changes to alternative finance tax rules (refinancing)
  • 30 October 2024
  • Policy paper
• Changes to the rates of Alcohol Duty
  • 30 October 2024
  • Policy paper
• Climate Change Levy rates from 1 April 2026
  • 30 October 2024
  • Policy paper
• Closing the Alcohol Duty Stamps Scheme
  • 30 October 2024
  • Policy paper
• Corporation Tax: additional tax credit for visual effects (VFX) expenditure
  • 30 October 2024
  • Policy paper
• Corporation Tax: technical changes relating to Advance Pricing Agreements for certain financing arrangements
  • 30 October 2024
  • Policy paper
• Energy Profits Levy reforms 2024
  • 30 October 2024
  • Policy paper
• Furnished holiday lettings tax regime abolition
  • 7 November 2024
  • Policy paper
• Income Tax: Company car tax rates 2028 to 2030
  • 30 October 2024
  • Policy paper
• Increasing the rates of the Soft Drinks Industry Levy
  • 30 October 2024
  • Policy paper
• Inheritance Tax nil-rate band and residence nil-rate bands from 6 April 2028
  • 30 October 2024
  • Policy paper
• Landfill Tax rates for 2025 to 2026
  • 30 October 2024
  • Policy paper
• Oil and Gas taxes: providing relief for certain payments made into Carbon Capture Usage and Storage decommissioning funds
  • 30 October 2024
  • Policy paper
• Pillar 2: adoption of the undertaxed profits rule
  • 30 October 2024
  • Policy paper
• Repeal of the Offshore Receipts in Respect of Intangible Property (ORIP) rules
  • 30 October 2024
  • Policy paper
• Share Incentive Plan — consequential change because of the Neonatal Care (Leave and Pay) Act 2023
  • 30 October 2024
  • Policy paper
• Stamp Duty and Stamp Duty Reserve Tax — power to make changes in connection with FMI sandboxes and exemption for PISCES
  • 30 October 2024
  • Policy paper
• Tax treatment of Statutory Neonatal Care Pay: Income Tax
  • 30 October 2024
  • Policy paper

Other HMRC statement related documents

• Changes to the taxation of non-UK domiciled individuals
  • 30 October 2024
  • Collection
• Charities tax compliance
  • 30 October 2024
  • Consultation outcome
• Cryptoasset Reporting Framework and Common Reporting Standard
  • 30 October 2024
  • Consultation outcome
• Draft regulations: The Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025
  • 30 October 2024
  • Open consultation
• Draft regulations: The International Tax Compliance (Amendment) Regulations 2025
  • 30 October 2024
  • Open consultation
• Evaluation of the 2017 change to UK Deemed domicile policy
  • 30 October 2024
  • Research and analysis
• HMRC's approach to Research and Development tax reliefs 2023 to 2024
  • 30 October 2024
  • Corporate report
• Inheritance Tax on pensions: liability, reporting and payment
  • 30 October 2024
  • Open consultation
• Personal Tax: Offshore Anti-Avoidance legislation
  • 30 October 2024
  • Open call for evidence
• Plastic packaging tax - chemical recycling and adoption of a mass balance approach
  • 30 October 2024
  • Consultation outcome
• Raising standards in the tax advice market: strengthening the regulatory framework and improving registration
  • 30 October 2024
  • Consultation outcome
• Reporting and paying Income Tax and Class 1A NICs on benefits in kind in real-time
  • 30 October 2024
  • Policy paper
• Simplifying the Taxation of Offshore Interest
  • 30 October 2024
  • Open consultation
• Tackling the hidden economy by expanding tax conditionality to new sectors
  • 30 October 2024
  • Open consultation
• Taxation of Employee Ownership Trusts and Employee Benefit Trusts
  • 30 October 2024
  • Consultation outcome
• The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
  • 30 October 2024
  • Call for evidence outcome
• The Tax Administration Framework Review: New ways to tackle non-compliance
  • 30 October 2024
  • Open consultation

Published 30 October 2024