Collection

Spring Budget 2023 tax related documents

All HMRC tax related documents and other announcements for Spring Budget 2023.

• From: HM Revenue & Customs
• Published: 15 March 2023

The Chancellor of the Exchequer, the Rt Hon. Jeremy Hunt MP, delivered Spring Budget 2023 to Parliament on 15 March 2023.

Full details of all announcements, supporting documents and information are available. Read:

• Spring Budget 2023 for full details of the announcements
• an overview of tax legislation and rates (OOTLAR) for a list of the announced tax policy measures
• the impact definitions
• Spring Finance Bill 2023 for supporting documents

Measures with effect from 15 March 2023

• Amendments to Corporate Interest Restriction
  • 15 March 2023
  • Policy paper
• Raising standards in tax advice: protecting customers claiming tax repayments: Rendering void assignments of income tax repayments
  • 15 March 2023
  • Policy paper
• Restriction of Charitable Reliefs to UK Charities and Community Amateur Sports Clubs
  • 15 March 2023
  • Policy paper

Tax information and impact notes

• Abolition of Lifetime Allowance and increases to Pension Tax Limits
  • 17 March 2023
  • Policy paper
• Aggregates Levy - exemption changes
  • 15 March 2023
  • Policy paper
• Air Passenger Duty: banding reforms with effect from April 2023
  • 15 March 2023
  • Policy paper
• Reform of the Alcohol Duty System
  • 23 March 2023
  • Policy paper
• Amendment to taxation of collective money purchase schemes
  • 15 March 2023
  • Policy paper
• Amendments to Corporate Interest Restriction
  • 15 March 2023
  • Policy paper
• Amendments to the Genuine Diversity of Ownership condition
  • 15 March 2023
  • Policy paper
• Amendments to the Qualifying Asset Holding Companies rules
  • 15 March 2023
  • Policy paper
• Amendments to the Real Estate Investment Trusts regime
  • 15 March 2023
  • Policy paper
• Approvals requirements for aerodromes
  • 15 March 2023
  • Policy paper
• Automatic Exchange of Information (AEOI) powers consolidation and technical amendment to the OECD Mandatory Disclosure Rules primary power
  • 15 March 2023
  • Policy paper
• Bilateral Safeguarding Measures
  • 23 March 2023
  • Policy paper
• Capital allowances: full expensing
  • 15 March 2023
  • Policy paper
• Capital Gains Tax: share or securities exchange
  • 15 March 2023
  • Policy paper
• Capital Gains Tax: disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnerships
  • 15 March 2023
  • Policy paper
• Capital Gains Tax: transfer of assets between spouses and civil partners in the process of separating
  • 15 March 2023
  • Policy paper
• Capital Gains: Completion of unconditional contracts
  • 15 March 2023
  • Policy paper
• Changes in entitlement to use rebated fuels
  • 15 March 2023
  • Policy paper
• Changes to Alcohol Duty rates
  • 7 July 2023
  • Policy paper
• Changes to late payment penalties for Plastic Packaging Tax
  • 15 March 2023
  • Policy paper
• Changes to the Company Share Option Plan rules
  • 15 March 2023
  • Policy paper
• Climate Change Levy (CCL) rates from 1 April 2024
  • 15 March 2023
  • Policy paper
• Corporation Tax and Pensions Tax: Write downs for annuities products and insurers liabilities
  • 15 March 2023
  • Policy paper
• Double taxation relief claims: time limit
  • 15 March 2023
  • Policy paper
• Elective accruals basis for the carried interest rules
  • 15 March 2023
  • Policy paper
• Electricity Generator Levy: introduction
  • 15 March 2023
  • Policy paper
• Enterprise Management Incentives: Changes to the process to grant options
  • 15 March 2023
  • Policy paper
• Extending the cut to Fuel Duty rates
  • 15 March 2023
  • Policy paper
• Extension of Temporary Approvals
  • 15 March 2023
  • Policy paper
• First-year allowance extension for electric vehicle charge-points
  • 15 March 2023
  • Policy paper
• Further strengthening HMRC’s ability to implement financial sanctions
  • 15 March 2023
  • Policy paper
• Further tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets Scheme
  • 15 March 2023
  • Policy paper
• Heavy Good Vehicle levy: new reformed levy
  • 15 March 2023
  • Policy paper
• Homes for Ukraine: Income Tax and Corporation Tax exemptions
  • 15 March 2023
  • Policy paper
• Homes for Ukraine: Property Tax exemptions and reliefs
  • 15 March 2023
  • Policy paper
• Improving the administration of Insurance Premium Tax
  • 15 March 2023
  • Policy paper
• Increase in Qualifying Care Relief
  • 15 March 2023
  • Policy paper
• Introduction of Customs Advance Valuation Rulings
  • 15 March 2023
  • Policy paper
• Introduction of the new multinational top-up tax and domestic top up tax
  • 15 March 2023
  • Policy paper
• Investment Zone special tax sites
  • 15 March 2023
  • Policy paper
• Landfill Tax rates for 2023 to 2024
  • 15 March 2023
  • Policy paper
• Legislating the Annual Investment Allowance at £1m
  • 15 March 2023
  • Policy paper
• Patent Box – consequential amendment to Patent Box deduction formula
  • 15 March 2023
  • Policy paper
• Pensions relief relating to net pay arrangements
  • 15 March 2023
  • Policy paper
• Plastic Packaging Tax rate change from 1 April 2023
  • 15 March 2023
  • Policy paper
• Raising standards in tax advice: protecting customers claiming tax repayments: Rendering void assignments of income tax repayments
  • 15 March 2023
  • Policy paper
• Reform of Research and Development Tax reliefs
  • 15 March 2023
  • Policy paper
• Restriction of Charitable Reliefs to UK Charities and Community Amateur Sports Clubs
  • 15 March 2023
  • Policy paper
• Reviews and Appeals Against Discretionary Customs Guarantees
  • 15 March 2023
  • Policy paper
• Simplifications for trusts and estates
  • 15 March 2023
  • Policy paper
• Soft Drinks Industry Levy - concentrates mixed with sugar when dispensed
  • 15 March 2023
  • Policy paper
• Tax checks for licence renewal applications in Scotland and Northern Ireland
  • 15 March 2023
  • Policy paper
• Tax treatment of payments from the Welsh Government’s Jobs Growth Wales Plus scheme
  • 15 March 2023
  • Policy paper
• Taxation of Lump Sum Exit Scheme payments
  • 15 March 2023
  • Policy paper
• Taxation of new social security benefits
  • 15 March 2023
  • Policy paper
• Technical changes to late payment penalties, late payment interest and repayment interest rules for VAT
  • 15 March 2023
  • Policy paper
• The decarbonisation allowance in the Energy Profits Levy
  • 15 March 2023
  • Policy paper
• Tobacco duty: changes to rates
  • 15 March 2023
  • Policy paper
• Trade Remedies: Reform
  • 23 March 2023
  • Policy paper
• Trade Remedies: Reimbursements
  • 23 March 2023
  • Policy paper
• Transfer pricing documentation requirements for UK businesses
  • 15 March 2023
  • Policy paper
• Transfers of long-term business: re-insurance
  • 15 March 2023
  • Policy paper
• Two year extension of the higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefs
  • 15 March 2023
  • Policy paper
• Two year extension to Museums and Galleries Exhibition Tax Relief sunset clause
  • 15 March 2023
  • Policy paper
• VAT Accounting for Deposit Schemes
  • 15 March 2023
  • Policy paper
• Vehicle Excise Duty rates for cars, vans and motorcycles
  • 15 March 2023
  • Policy paper
• Venture Capital Schemes: expansion of the Seed Enterprise Investment Scheme (SEIS)
  • 15 March 2023
  • Policy paper

Other HMRC budget related documents

• Additional Tax Relief for Research and Development intensive small and medium sized enterprises
  • 15 March 2023
  • Policy paper
• Digitalising Business Rates: connecting business rates and tax data
  • 15 March 2023
  • Consultation outcome
• Expanding the cash basis
  • 22 November 2023
  • Consultation outcome
• Income Tax: Low income trusts and estates
  • 15 March 2023
  • Consultation outcome
• Simplifying and modernising HMRC's Income Tax services through the tax administration framework
  • 15 February 2024
  • Consultation outcome
• VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions
  • 11 December 2023
  • Consultation outcome

Published 15 March 2023