Autumn Budget 2017: tax-related documents

All HMRC tax-related documents and other announcements for autumn Budget 2017.

The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his autumn Budget 2017 to Parliament on 22 November 2017. Full details of all announcements, supporting documents and further information are available from:

Measures with effect from 22 November 2017

  1. Capital Gains Tax: carried interest
  2. Corporation Tax: capital gains depreciatory transactions within a group
  3. Corporation Tax: double taxation relief and permanent establishment losses
  4. Corporation Tax: intangible fixed assets - related party step-up schemes
  5. Disguised remuneration: further update
  6. Double taxation relief: changes to targeted anti-avoidance rule
  7. Income Tax: Marriage Allowance claims on behalf of deceased partners
  8. Stamp Duty Land Tax: higher rates - minor amendments
  9. Stamp Duty Land Tax: relief for first time buyers

Tax information and impact notes

  1. Air passenger duty: rates from 1 April 2019 to 31 March 2020
  2. Annual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019
  3. Annual update to the Energy Technology List for first year capital allowances
  4. Corporation Tax: amendments to the corporate interest restriction rules
  5. Corporation Tax: amendments to the hybrid and other mismatches regime
  6. Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital
  7. Corporation Tax: exemption for Northern Ireland Education Authority
  8. Corporation Tax: increasing the rate of Research and Development expenditure credit
  9. Corporation Tax: removal of capital gains indexation allowance from 1 January 2018
  10. Double taxation: Powers to implement Multilateral Instrument
  11. Extend first year tax credits for 5 years and reduce the rate of claim
  12. Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment
  13. Income Tax: armed forces accommodation allowance exemption
  14. Income Tax: cars appropriate percentage - increasing the diesel supplement
  15. Income Tax: encouraging more high-growth investment through Venture Capital Trusts
  16. Income Tax: extending Seafarers' Earnings Deduction to the Royal Fleet Auxiliary
  17. Income Tax: mileage rates for unincorporated property businesses
  18. Income Tax: scope of qualifying care relief for self-funded Shared Lives payments
  19. Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies
  20. Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2018
  21. Income Tax: venture capital schemes - relevant investments
  22. Income Tax: venture capital schemes - risk to capital condition
  23. Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers
  24. Indexing the Minimum Excise Tax
  25. Ring Fence Corporation Tax: tariff receipts
  26. Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions
  27. Tobacco products duty rates
  28. VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online
  29. VAT: maintain thresholds for 2 years from 1 April 2018
  30. VAT: refunds to combined authorities, fire and rescue authorities
  31. Vehicle Excise Duty: introduction of the diesel supplement
  32. Vehicle Excise Duty: rates for cars, vans, motorcycles and motorcycle trade licences from April 2018
Published 22 November 2017