Collection
Finance Bill 2024-25 — draft legislation and technical tax documents
Find draft legislation and tax information and impact notes (TIINs) for Finance Bill 2024-25.
Draft legislation published for Finance Bill 2024-25
The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament.
The consultation on draft clauses is designed to make sure that the legislation works as intended.
The final contents of the next Finance Bill will be a decision for the Chancellor.
Each measure comprises of:
- draft legislation
- an explanatory note which provides a more detailed guide to the legislation
Where applicable, measures will also have:
- a tax information and impact note (TIIN) which sets out what the policy seeks to achieve and a summary of the expected impacts
- a technical note
Also included are the impacting definitions for the tax information and impact notes and the Exchequer Secretary to the Treasury’s declaration about the tax information and impact notes.