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This is the Budget in full. You can find supporting and related documents below.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax.
This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.
This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.
This Tax Information and Impact Note explains the government’s objective of fairness in the tax system by maintaining the integrity of pensions tax relief.
This Tax Information and Impact Note explains the increase in the overall amount that can be subscribed to a tax-advantaged New ISA in 2014 to 2015 to £15,000.
This Tax Information and Impact Note explains the reduction in starting rate for savings to 0% and increase the starting rate band to £5,000.
This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.
This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the ‘arising’ basis.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
This Tax Information and Impact Note explains how the Seed Enterprise Investment Scheme and the associated Capital Gains Tax relief for re-investing gains in SEIS shares will be made permanent.
This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.
This 2-page fact sheet provides information on the New ISA (NISA).
This fact sheet provides information on how the new 0% rate works and who will benefit.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
Proposed amendments to the Income Tax PAYE Regulations 2003.
The government has published draft personal tax legislation for technical consultation.
This consultation seeks views on the proposed legislative changes to the collection of debt using the tax code, announced at Budget 2013.
List of obsolete Statements of Practice for individuals (Income Tax and interest on tax).
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