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This measure reduces the tax-free allowance for dividend income from £5,000 to £2,000.
Tax policy measures announced at Spring Budget 2017.
First published during the 2016 to 2019 May Conservative government
This is the Spring Budget in full. You can find supporting and related documents below.
This tax information and impact note increases the amount that can be saved in an Individual Savings Account (ISA) or a Junior ISA.
This tax information and impact note changes and updates the Child Trust Fund (CTF) rules including increasing the amount that can be paid into a CTF each year to £4,128.
This Tax Information and Impact Note establishes a new tax-advantaged savings account, the Lifetime ISA from 6 April 2017.
This draft legislation extends ISA tax advantages to investments held within an account after the death of the account holder.
This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
This tax information and impact note affects individuals who are landlords of residential property.
This measure changes the cash basis threshold to a fixed amount of £150,000 and the exit threshold to twice the entry threshold.
A consultation on the extension of cash basis to landlords.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation on how digital record keeping and regular updates should operate.
This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.
Draft regulations delivering reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.
This tax information and impact note enlarges the Social Investment Tax Relief (SITR) scheme and makes a number of changes to the existing rules.
This measure makes a number of changes to the Social Investment Tax Relief (SITR) scheme.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
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