Collection

Autumn Statement 2023 tax related documents

All HMRC tax related documents and other announcements for Autumn Statement 2023.

• From: HM Revenue & Customs
• Published: 22 November 2023

The Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, delivered Autumn Statement 2023 to Parliament on 22 November 2023.

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

• Autumn Statement 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

Tax information and impact notes

• Abolition of the Lifetime Allowance from 6 April 2024
  • 22 November 2023
  • Policy paper
• Amendments to the Real Estate Investment Trust regime
  • 22 November 2023
  • Policy paper
• Calculation of PAYE liability in cases of non-compliance with off-payroll working
  • 22 November 2023
  • Policy paper
• Capital allowances — permanent full expensing
  • 22 November 2023
  • Policy paper
• Change to data HMRC collects from customers
  • 22 November 2023
  • Policy paper
• Changes to Air Passenger Duty rates from 1 April 2024
  • 22 November 2023
  • Policy paper
• Changes to Plastic Packaging Tax rates from 1 April 2024
  • 22 November 2023
  • Policy paper
• Changes to the Aggregates Levy rate from 1 April 2024
  • 22 November 2023
  • Policy paper
• Changes to tobacco duty rates from 22 November 2023
  • 22 November 2023
  • Policy paper
• Clarifications of the rules for cultural tax reliefs
  • 22 November 2023
  • Policy paper
• Construction Industry Scheme reform from 6 April 2024
  • 22 November 2023
  • Policy paper
• Creative industry tax reliefs: administrative changes
  • 22 November 2023
  • Policy paper
• Dealing with promoters of tax avoidance
  • 23 November 2023
  • Policy paper
• Enterprise management incentives: extension of the time limit to submit a notification of a grant of options
  • 23 November 2023
  • Policy paper
• Exemption for Vehicle Excise Duty for Ukrainian vehicles
  • 22 November 2023
  • Policy paper
• Expanding the Income Tax cash basis for self-employed individuals and partnerships
  • 22 November 2023
  • Policy paper
• Extension of the Enterprise Investment Scheme and Venture Capital Trust Scheme
  • 22 November 2023
  • Policy paper
• Fuel Duty for heavy oil and bioblends used for heating
  • 22 November 2023
  • Policy paper
• Growth market exemption for Stamp Duty and Stamp Duty Reserve Tax
  • 22 November 2023
  • Policy paper
• Increasing the capital allowance limits for leasing into tonnage tax
  • 22 November 2023
  • Policy paper
• Increasing the maximum prison term for tax fraud
  • 22 November 2023
  • Policy paper
• Interpretation of VAT and excise legislation
  • 20 October 2023
  • Policy paper
• Landfill Tax rates for 2024 to 2025
  • 22 November 2023
  • Policy paper
• Multinational top-up tax and domestic top-up tax amendments
  • 22 November 2023
  • Policy paper
• Penalty Reform for Making Tax Digital for Income Tax Self Assessment volunteers
  • 6 March 2024
  • Policy paper
• Reform of film, TV and video games tax reliefs to expenditure credits
  • 22 November 2023
  • Policy paper
• Research & Development (R&D) tax relief reforms
  • 23 November 2023
  • Policy paper
• Tax exemption for corporate recipients of compensation payments made under the Post Office compensation schemes: Group Litigation Order, Horizon Shortfall Scheme, Suspension Remuneration Review or Post Office Process Review Scheme
  • 22 November 2023
  • Policy paper
• Taxation of Members of Parliament, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland pension reform remedies
  • 22 November 2023
  • Policy paper
• Tonnage tax elections to include third party ship managers
  • 22 November 2023
  • Policy paper
• Vehicle Excise Duty rates for cars, vans and motorcycles from 1 April 2024
  • 22 November 2023
  • Policy paper

Other HMRC statement related documents

• Construction Industry Scheme reform
  • 22 November 2023
  • Consultation outcome
• Energy Profits Levy and the Energy Security Investment Mechanism: discussion note
  • 22 November 2023
  • Consultation outcome
• Expanding the cash basis
  • 22 November 2023
  • Consultation outcome
• Off-payroll working: calculation of PAYE liability in cases of non-compliance
  • 22 November 2023
  • Consultation outcome
• Outcome of the Making Tax Digital Small Business Review
  • 22 November 2023
  • Corporate report
• Technical note: Energy Profits Levy Energy Security Investment Mechanism
  • 22 November 2023
  • Policy paper

Published 22 November 2023