Collection

Finance Bill 2017

This is a collection of supporting documents for Finance Bill 2017. The Finance Bill is the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.

• From: HM Treasury and HM Revenue & Customs
• Published: 23 November 2016
• Last updated: 25 April 2017 — See all updates

Finance Bill 2017 has now received Royal Assent. See the Act on the Parliament website.

Finance Bill 2017: parliamentary passage

• Finance Bill 2017: Committee of the Whole House
  • 25 April 2017
  • Policy paper

Finance Bill 2017: legislation

The Finance Bill was published on 20 March 2017.

• Finance Bill 2017: legislation and explanatory notes
  • 20 March 2017
  • Policy paper

Other documents

• Tackling disguised remuneration technical update
  • 20 March 2017
  • Guidance
• Non-domicile taxation: technical briefing on overseas trusts
  • 21 March 2017
  • Guidance

Measures with effect from 8 March 2017

• Corporation Tax and Income Tax: tax treatment of appropriations to trading stock
  • 8 March 2017
  • Policy paper
• Income Tax and Corporation Tax: disposals of land in the UK
  • 3 February 2021
  • Policy paper
• Insurance Premium Tax: anti-forestalling
  • 8 March 2017
  • Policy paper
• Promoters of Tax Avoidance Schemes: associated and successor entities rules
  • 8 March 2017
  • Policy paper
• Qualifying recognised overseas pension schemes: charge on transfers
  • 8 March 2017
  • Policy paper

Making Tax Digital draft legislation on 31 January 2017

• Bringing Business Tax into the Digital Age: legislation overview
  • 20 March 2017
  • Guidance
• Calculation of profits of property businesses
  • 31 January 2017
  • Policy paper
• Cash basis: treatment of capital
  • 31 January 2017
  • Policy paper
• Digital reporting and record-keeping for business: Income Tax
  • 31 January 2017
  • Policy paper

Draft legislation published on 26 January 2017

• Draft legislation: corporate interest restriction
  • 26 January 2017
  • Policy paper
• Draft legislation: deemed domicile - Income Tax, Capital Gains Tax and Inheritance Tax
  • 26 January 2017
  • Policy paper
• Draft legislation: Income Tax relief for social investments
  • 26 January 2017
  • Policy paper
• Draft legislation: relief for carried-forward losses
  • 26 January 2017
  • Policy paper

Measures with immediate effect from 23 November 2016

• Income Tax and Capital Gains Tax: employee shareholder status
  • 23 November 2016
  • Policy paper
• Petroleum Revenue Tax: cutting administration costs for the oil industry
  • 23 November 2016
  • Policy paper

Finance Bill 2017: draft legislation overview documents

• Finance Bill 2017: draft legislation overview documents
  • 6 December 2016
  • Policy paper

Published 23 November 2016
Last updated 25 April 2017 + show all updates

1. 25 April 2017

   Updated with section on the parliamentary passage of the Finance Bill

2. 20 March 2017

   Updated for Finance Bill 2017.

3. 8 March 2017

   Spring Budget 2017 measures with effect from 8 March 2017.

4. 31 January 2017

   Making Tax Digital draft legislation has been added to this collection.

5. 26 January 2017

   Draft legislation has been published today.

6. 5 December 2016

   Updated with L-Day documents and pages

7. 23 November 2016

   First published.