We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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
HM Revenue and Customs (HMRC) is asking for comments on the impacts of removing paper (manual) customs declarations.
This Tax Information and Impact Note amends the Life Insurance Qualifying Policies (Statement and Reporting Requirements) Regulations 2013 (SI2013/1820).
This Tax Information and Impact Note is about a new Rural Fuel Duty relief scheme for retailers and consumers of unleaded petrol and diesel for use as road fuel within certain areas.
This Tax Information and Impact Note is about amendments to part 2 of the Capital Allowances Act 2001.
This draft clause and schedule amends part 2 of the Capital Allowances Act 2001 about anti-avoidance rules for transactions between connected parties or sale or leaseback transactions.
Draft legislation on changes to the taxation of annuities paid to beneficiaries as announced by the Chancellor in Autumn Statement 2014.
This draft legislation sets out how the changes to the regime for waste fines will apply.
This Tax Information and Impact Note explains the reduction in the number Air Passenger Duty destination bands.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
This brief has further guidance on HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
Introduction of the Tax-Free Childcare Scheme to provide financial support with the cost of childcare for working families.
The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.
This draft legislation explains reporting regulations for employment intermediaries.
HMRC seeks views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.
Directions to allow future electronic communication of tax credits claims or change of circumstances.
This draft regulation sets out how changes to the ISA rules relating to the transfer of benefits to the surviving spouse or civil partner upon death will operate.
All material relating to the OTS partnerships review, including our final report
This draft regulation defines 'local authority' and 'qualifying payment' for the purposes of the new tax exemption for councillors’ travel expenses.
Use CT600 Budget Insert (2014) for an overview of the main Budget 2014 changes affecting Corporation Tax.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).