Collection

Budget 2020: tax-related documents

All HMRC tax related documents and other announcements for Budget 2020.

• From: HM Revenue & Customs
• Published: 11 March 2020

The Chancellor of the Exchequer, the Rt Hon Rishi Sunak MP, delivered his Budget 2020 to Parliament on 11 March 2020. Full details of all announcements, supporting documents and information are available from:

• Budget 2020 - full details of 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 2020 - supporting documents

Measures with immediate effect from 11 March 2020

• Change to the Entrepreneurs' Relief lifetime limit for Capital Gains Tax
  • 11 March 2020
  • Policy paper
• Changes to Top Slicing Relief on life insurance policy gains from 11 March 2020
  • 11 March 2020
  • Policy paper
• Increase in Structures and Buildings allowance for capital allowances
  • 11 March 2020
  • Policy paper
• Surcharge on banking companies for transferred-in losses
  • 11 March 2020
  • Policy paper

Tax information and impact notes

• Capital allowance carbon dioxide emissions thresholds for business cars, goods vehicles and equipment for gas refuelling stations from April 2021
  • 11 March 2020
  • Policy paper
• Change to the rate of Research and Development Expenditure Credit
  • 11 March 2020
  • Policy paper
• Changes of VAT rules for call of stock arrangements between the UK and EU member states
  • 11 March 2020
  • Policy paper
• Changes to Air Passenger Duty rates from 1 April 2021
  • 11 March 2020
  • Policy paper
• Surcharge on banking companies for transferred-in losses
  • 11 March 2020
  • Policy paper
• Changes to casino gross gaming yield bands for Gaming Duty from 1 April 2020
  • 11 March 2020
  • Policy paper
• Changes to Corporation Tax for non-UK resident companies with UK property income
  • 11 March 2020
  • Policy paper
• Changes to Corporation Tax rates from 1 April 2020
  • 11 March 2020
  • Policy paper
• Changes to Landfill Tax rates from 1 April 2020
  • 11 March 2020
  • Policy paper
• Changes to rates for the Climate Change Levy from 6 April 2020
  • 11 March 2020
  • Policy paper
• Changes to tax provisions for Carbon Emissions Tax
  • 11 March 2020
  • Policy paper
• Changes to the annual exempt amount for Capital Gains Tax for the tax year 2020 to 2021
  • 11 March 2020
  • Policy paper
• Changes to the Corporate Capital Loss Restriction for Corporation Tax from 1 April 2020
  • 11 March 2020
  • Policy paper
• Changes to Tobacco Duty rates from 11 March 2020
  • 11 March 2020
  • Policy paper
• Corporation Tax treatment of intangible fixed assets from 1 July 2020
  • 11 March 2020
  • Policy paper
• Enhanced capital allowances in Enterprise zones
  • 11 March 2020
  • Policy paper
• Employment Allowance increases for National Insurance from April 2020
  • 11 March 2020
  • Policy paper
• Fuel Duty changes for diesel used in private pleasure craft
  • 1 July 2021
  • Policy paper
• Implementation of recommendations from the independent review of the Loan Charge
  • 11 March 2020
  • Policy paper
• Income Tax and National Insurance exemptions for bursary payments to care leavers
  • 11 March 2020
  • Policy paper
• Income Tax automation challenges
  • 11 March 2020
  • Policy paper
• Income Tax changes to the van benefit charge and fuel benefit charges for cars and vans from 6 April 2020
  • 11 March 2020
  • Policy paper
• Introduction of changes to protect your tax in insolvency
  • 11 March 2020
  • Policy paper
• Introduction of the Digital Services Tax
  • 11 March 2020
  • Policy paper
• Legislation for a UK Emissions Trading System
  • 11 March 2020
  • Policy paper
• Pensions Tax Changes to income thresholds for calculating the tapered annual allowance from 6 April 2020
  • 11 March 2020
  • Policy paper
• Change to the Entrepreneurs' Relief lifetime limit for Capital Gains Tax
  • 11 March 2020
  • Policy paper
• Tax treatment of certain Scottish social security benefits
  • 11 March 2020
  • Policy paper
• Tax treatment of limited liability partnerships
  • 11 March 2020
  • Policy paper
• Tax treatment of the Troubles Permanent Disablement Payment Scheme
  • 11 March 2020
  • Policy paper
• Taxation of company cars using carbon dioxide emissions
  • 11 March 2020
  • Policy paper
• Vehicle Excise Duty rates for motorhomes from 12 March 2020
  • 11 March 2020
  • Policy paper
• Vehicle Excise Duty rates for vans, cars and motorcycles from 1 April 2020
  • 11 March 2020
  • Policy paper
• Vehicle Excise Duty rates for zero-emission vehicles from 1 April 2020
  • 11 March 2020
  • Policy paper

Other HMRC budget-related documents

• Reduction in the lifetime limit for Entrepreneurs' Relief - technical note
  • 19 March 2020
  • Policy paper
• Tackling promoters of mass-marketed tax avoidance schemes
  • 23 March 2020
  • Policy paper
• Making Tax Digital review
  • 19 March 2020
  • Corporate report

Consultations

• Plastic Packaging Tax: policy design
  • 12 November 2020
  • Consultation outcome
• Hybrid and other mismatches
  • 12 November 2020
  • Consultation outcome
• Consultation on the taxation impacts arising from the withdrawal of LIBOR
  • 12 November 2020
  • Consultation outcome
• Notification of uncertain tax treatment by large businesses
  • 23 March 2021
  • Consultation outcome
• Call for evidence: raising standards in the tax advice market
  • 12 November 2020
  • Call for evidence outcome
• Tackling Construction Industry Scheme abuse
  • 12 November 2020
  • Consultation outcome

Published 11 March 2020