Collection

Budget 2016: tax-related documents

All HMRC tax-related documents and other announcements for Budget 2016 from HM Treasury.

• From: HM Revenue & Customs
• Published: 7 March 2016

The Chancellor of the Exchequer delivered his Budget to Parliament on 16 March 2016. Full details of all announcements, supporting documents and information are available from:

• Budget 2016 - full details of all announcements
• overview of tax legislation and rates (OOTLAR) - a list of the tax policy measures announced including all the tax information and impact notes and rates tables
• Finance Bill 2016 - supporting documents

Read more information about:

• details of the main announcements
• details of all tax and related announcements affecting HMRC customers

Measures with effect from 16, 17, or 23 March 2016

• Income and Corporation Tax: trading income received in non-monetary form
  • 16 March 2016
  • Policy paper
• Income Tax: royalty withholding tax
  • 27 June 2016
  • Policy paper
• Stamp Duty and Stamp Duty Reserve Tax: deep in the money option
  • 16 March 2016
  • Policy paper
• Stamp Duty Land Tax: reform of charging provisions for non-residential property
  • 16 March 2016
  • Policy paper
• Tackling disguised remuneration
  • 30 March 2016
  • Policy paper

Tax information and impact notes

• Air Passenger Duty: rates
  • 16 March 2016
  • Policy paper
• Applying 'English Votes for English Laws' to Income Tax
  • 16 March 2016
  • Policy paper
• Banking companies: excluded entities
  • 16 March 2016
  • Policy paper
• Capital Gains Tax: changes to rules to extend availability of Entrepreneurs' Relief on associated disposals
  • 16 March 2016
  • Policy paper
• Capital Gains Tax: changes to rules to extend availability of Entrepreneurs' Relief on goodwill on incorporation
  • 16 March 2016
  • Policy paper
• Capital Gains Tax: Entrepreneurs' Relief - changes to the treatment of joint ventures and partnerships
  • 16 March 2016
  • Policy paper
• Capital Gains Tax: Entrepreneurs' relief: extension to long-term investors
  • 16 March 2016
  • Policy paper
• Capital Gains Tax: lifetime limit on Employee Shareholder Status exemption
  • 16 March 2016
  • Policy paper
• Changes to Capital Gains Tax rates
  • 16 March 2016
  • Policy paper
• Changes to Insurance Premium Tax: increase to standard rate
  • 16 March 2016
  • Policy paper
• Clarification to finance costs restriction for landlords
  • 6 February 2017
  • Policy paper
• Corporation Tax: anti-hybrids rules
  • 16 March 2016
  • Policy paper
• Corporation Tax: insurance linked securities
  • 16 March 2016
  • Policy paper
• Corporation Tax: rate of tax for the loans to participators charge
  • 16 March 2016
  • Policy paper
• Corporation Tax: securitisation and annual payments
  • 16 March 2016
  • Policy paper
• Corporation Tax to 17% in 2020
  • 16 March 2016
  • Policy paper
• Corporation Tax: update to bank loss relief restriction
  • 16 March 2016
  • Policy paper
• Employee share schemes: simplification
  • 16 March 2016
  • Policy paper
• Estates Duty and Inheritance Tax: objects granted exemption from Estate Duty
  • 16 March 2016
  • Policy paper
• Extending the real time collection of tax on benefits in kind: voluntary payrolling
  • 16 March 2016
  • Policy paper
• Extension of enhanced capital allowances for Enterprise Zones
  • 16 March 2016
  • Policy paper
• Fuel duty: aqua-methanol
  • 16 March 2016
  • Policy paper
• Gaming Duty: increase gross gaming yield bands
  • 16 March 2016
  • Policy paper
• Hand-rolling tobacco duty rate
  • 16 March 2016
  • Policy paper
• Income and Corporation Tax: repeal of the renewals allowance
  • 16 March 2016
  • Policy paper
• Income and Corporation Tax: trading income received in non-monetary form
  • 16 March 2016
  • Policy paper
• Income and Corporation Tax: updating the transfer pricing guidelines
  • 16 March 2016
  • Policy paper
• Income Tax: Enterprise Investment Scheme and Venture Capital Trusts
  • 16 March 2016
  • Policy paper
• Income Tax: personal allowance and basic rate limit for 2017 to 2018
  • 16 March 2016
  • Policy paper
• Income Tax: preventing liability to charge being removed from certain taxable benefits in kind
  • 16 March 2016
  • Policy paper
• Income Tax: royalty withholding tax
  • 27 June 2016
  • Policy paper
• Income Tax: update to treatment of income from sporting testimonials
  • 9 November 2017
  • Policy paper
• Landfill Tax: increase in rates
  • 16 March 2016
  • Policy paper
• Oil and gas taxation: minor amendments to onshore, cluster area and investment allowances
  • 16 March 2016
  • Policy paper
• Oil and gas taxation: reduction in Petroleum Revenue Tax and supplementary charge
  • 16 March 2016
  • Policy paper
• Pension flexibility 2016
  • 16 March 2016
  • Policy paper
• Reform of the Landfill Communities Fund changes
  • 16 March 2016
  • Policy paper
• Setting Company Car Tax (CCT) rates for the 3 years to 2019 to 2020
  • 5 April 2016
  • Policy paper
• Stamp Duty Land Tax: higher rates on purchases of additional residential properties
  • 23 September 2022
  • Policy paper
• Stamp Duty Land Tax: reform of charging provisions for non-residential property
  • 16 March 2016
  • Policy paper
• State aid modernisation
  • 16 March 2016
  • Policy paper
• Tackling disguised remuneration
  • 30 March 2016
  • Policy paper
• Updates to the alcohol duty rates
  • 16 March 2016
  • Policy paper
• Update to the Small and Medium-Sized Enterprises Research and Development relief: state aid cap calculation
  • 16 March 2016
  • Policy paper
• Vaccine research relief: expiry in 2017
  • 16 March 2016
  • Policy paper
• Van Benefit Charge for Zero Emissions Vans
  • 16 March 2016
  • Policy paper
• VAT: representatives for overseas businesses and joint and several liability for online marketplaces
  • 16 March 2016
  • Policy paper
• VAT: zero-rating of women’s sanitary products
  • 24 March 2016
  • Policy paper
• Vehicle Excise Duty rates for cars, vans, motorcycles and motorcycle trade licences
  • 16 March 2016
  • Policy paper
• Vehicle Excise Duty: update to 40 year rolling exemption for classic vehicles
  • 16 March 2016
  • Policy paper

Other HMRC documents

• HMRC Alcohol Strategy
  • 31 March 2016
  • Policy paper
• Off-payroll working in the public sector: reforming the intermediaries legislation
  • 16 March 2016
  • Policy paper
• Oil and Gas companies: tax relief for decommissioning expenditure
  • 16 March 2016
  • Policy paper
• Profits from Trading in and Developing UK Land
  • 6 July 2016
  • Policy paper
• Tackling disguised remuneration avoidance schemes overview of changes and technical note
  • 22 December 2022
  • Policy paper
• VAT: overseas businesses and joint and several liability for online marketplaces
  • 16 March 2016
  • Policy paper

Consultations

• Fulfilment house due diligence scheme
  • 5 December 2016
  • Consultation outcome

Published 7 March 2016