Collection

Budget 2018: tax-related documents

All HMRC tax related documents and other announcements for Budget 2018.

• From: HM Revenue & Customs
• Published: 11 October 2018
• Last updated: 29 October 2018 — See all updates

The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his Budget 2018 to Parliament on 29 October 2018. Full details of all announcements, supporting documents and information are available from:

• Budget 2018 - full details of all announcements
• Overview of tax legislation and rates (OOTLAR) - a list of the tax policy measures announced
• Impact definitions - in the tax information and impact notes
• Finance Bill 2018-19 - supporting documents

Measures with immediate effect from 29 October 2018

• Changes to personal company tests for Entrepreneurs’ Relief
  • 29 October 2018
  • Policy paper
• Changes to the higher rates of Stamp Duty Land Tax for additional dwellings
  • 29 October 2018
  • Policy paper
• Clarification of capital allowances for costs of altering land
  • 29 October 2018
  • Policy paper
• Corporation Tax: amendments to reform of loss relief rules
  • 29 October 2018
  • Policy paper
• Extension of Stamp Duty Land Tax First Time Buyers' Relief
  • 29 October 2018
  • Policy paper
• Stamp Duty, Stamp Duty Reserve Tax transfers of listed securities and connected persons
  • 7 November 2018
  • Policy paper
• Tax changes for UK property income of non-UK resident companies
  • 29 October 2018
  • Policy paper
• Capital allowances for structures and buildings technical note
  • 29 October 2018
  • Guidance

Tax information and impact notes

• Air Passenger Duty rates from 1 April 2020 to 31 March 2021
  • 29 October 2018
  • Policy paper
• Amendments to tax legislation to reflect EU exit
  • 29 October 2018
  • Policy paper
• Capital Gains Tax annual exempt amount for tax year 2019 to 2020
  • 29 October 2018
  • Policy paper
• Carbon Emissions Tax
  • 29 October 2018
  • Policy paper
• Changes to interest provisions for late payment, repayment and penalties
  • 29 October 2018
  • Policy paper
• Changes to residence nil rate band
  • 29 October 2018
  • Policy paper
• Changes to taxing gains made by non-residents on UK immovable property
  • 7 November 2018
  • Policy paper
• Changes to the Corporate Interest Restriction rules
  • 7 November 2018
  • Policy paper
• Changes to the VAT specified supplies anti-avoidance
  • 29 October 2018
  • Policy paper
• Changes to the VAT treatment of vouchers
  • 18 January 2019
  • Policy paper
• Controlled Foreign Companies and EU Anti-Tax Avoidance Directive
  • 7 November 2018
  • Policy paper
• Corporation Tax changes for hybrid and other mismatches regime
  • 29 October 2018
  • Policy paper
• Corporation Tax changes to the definition of permanent establishment
  • 29 October 2018
  • Policy paper
• Diverted Profits Tax changes
  • 29 October 2018
  • Policy paper
• Ending enhanced capital allowances for energy and water efficient plant and machinery
  • 29 October 2018
  • Policy paper
• First-year allowance for electric charge-points
  • 29 October 2018
  • Policy paper
• Gift Aid Small Donations Scheme changes
  • 29 October 2018
  • Policy paper
• Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns
  • 29 October 2018
  • Policy paper
• Income Tax Personal Allowance and basic rate limit from 2019 to 2020
  • 29 October 2018
  • Policy paper
• Increase in Alcohol Duty rates
  • 29 October 2018
  • Policy paper
• Increase of the Landfill Tax rates
  • 29 October 2018
  • Policy paper
• Increases to charities’ small trading exemption limits
  • 29 October 2018
  • Policy paper
• Minimum qualifying period extension for Entrepreneurs’ Relief
  • 30 October 2018
  • Policy paper
• Movement of soft drinks between the Isle of Man and UK under Soft Drinks Industry Levy
  • 29 October 2018
  • Policy paper
• New statutory remedy for advance Corporation Tax
  • 29 October 2018
  • Policy paper
• Offshore receipts from intangible property
  • 29 October 2018
  • Policy paper
• Penalty for late submission or failure to submit a return Soft Drinks Industry Levy
  • 29 October 2018
  • Policy paper
• Reduction of rate of special writing down allowance for capital allowances
  • 29 October 2018
  • Policy paper
• Reform of de-grouping charge rules in the corporate intangibles regime
  • 7 November 2018
  • Policy paper
• Remote Gaming Duty increase
  • 29 October 2018
  • Policy paper
• Stamp Duty Relief for Share Incentive Plans
  • 29 October 2018
  • Policy paper
• Structures and buildings allowance
  • 29 October 2018
  • Policy paper
• Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax
  • 7 November 2018
  • Policy paper
• Tax Treatment of Social Security Benefits
  • 29 October 2018
  • Policy paper
• Taxation of hybrid capital instruments
  • 29 October 2018
  • Policy paper
• Temporary increase in the Annual Investment Allowance
  • 29 October 2018
  • Policy paper
• Tobacco products duty rates for 2018
  • 29 October 2018
  • Policy paper
• Van and fuel benefit charges for cars and vans from 6 April 2019
  • 29 October 2018
  • Policy paper
• VAT reverse charge anti-avoidance changes
  • 30 October 2018
  • Policy paper
• VAT reverse charge for building and construction services
  • 7 November 2018
  • Policy paper
• VAT thresholds remain unchanged
  • 29 October 2018
  • Policy paper
• Vehicle Excise Duty increases for cars, vans, motorcycles and motorcycle trade licences
  • 29 October 2018
  • Policy paper

Other HMRC budget related documents

• Hybrid capital instruments technical note
  • 18 April 2019
  • Guidance
• Taxing gains made by non-residents on UK immovable property in Collective Investment Schemes
  • 7 November 2018
  • Policy paper

Published 11 October 2018
Last updated 29 October 2018 + show all updates

1. 29 October 2018

   All HMRC tax related documents and other announcements for Budget 2018 have been added.

2. 11 October 2018

   First published.