Collection

Spring Budget 2024 tax related documents

All HMRC tax related documents and other announcements for Spring Budget 2024.

• From: HM Revenue & Customs
• Published: 6 March 2024

The Chancellor of the Exchequer, the Rt Hon. Jeremy Hunt MP, delivered Spring Budget 2024 to Parliament on 6 March 2024.

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

• Spring Budget 2024 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 2024 for supporting documents

Measures with effect from 6 March 2024

• Interest harmonisation and penalties for late submission and late payment of tax
  • 6 March 2024
  • Policy paper
• Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies
  • 6 March 2024
  • Policy paper
• Stamp Duty Land Tax: First-time Buyers’ Relief
  • 6 March 2024
  • Policy paper

Tax information and impact notes

• Amendments to the transfer of assets abroad provisions
  • 6 March 2024
  • Policy paper
• Capital Gains Tax: changes to the higher rate of tax on residential property disposals
  • 6 March 2024
  • Policy paper
• Corporation Tax: new permanent rates of relief for theatre, orchestra, museum and galleries tax relief
  • 6 March 2024
  • Policy paper
• Corporation Tax: tax relief for independent film productions
  • 6 March 2024
  • Policy paper
• Economic Crime Levy: increased charges for very large entities
  • 6 March 2024
  • Policy paper
• Energy Profits Levy: Energy Security Investment Mechanism legislation
  • 6 March 2024
  • Policy paper
• Reserved Investor Fund
  • 6 March 2024
  • Policy paper
• Stamp Duty Land Tax: Abolition of Multiple Dwellings Relief from 1 June 2024
  • 6 March 2024
  • Policy paper
• Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies
  • 6 March 2024
  • Policy paper
• Stamp Duty Land Tax: First-time Buyers’ Relief
  • 6 March 2024
  • Policy paper
• VAT: DIY Housebuilders Scheme request for evidence
  • 6 March 2024
  • Policy paper
• Income Tax: Increasing the High Income Child Benefit Charge threshold
  • 6 March 2024
  • Policy paper
• Fuel Duty: extending the temporary cut in rates to March 2025
  • 6 March 2024
  • Policy paper

Other HMRC statement related documents

• Cryptoasset Reporting Framework and Common Reporting Standard
  • 30 October 2024
  • Consultation outcome
• Raising standards in the tax advice market: strengthening the regulatory framework and improving registration
  • 30 October 2024
  • Consultation outcome
• Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief
  • 6 March 2024
  • Consultation outcome

Published 6 March 2024