Collection

Autumn Budget 2017: tax-related documents

All HM Revenue and Customs (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 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

    • Policy paper
  2. Corporation Tax: capital gains depreciatory transactions within a group

    • Policy paper
  3. Corporation Tax: double taxation relief and permanent establishment losses

    • Policy paper
  4. Corporation Tax: intangible fixed assets - related party step-up schemes

    • Policy paper
  5. Disguised remuneration: further update

    • Policy paper
  6. Double taxation relief: changes to targeted anti-avoidance rule

    • Policy paper
  7. Income Tax: Marriage Allowance claims on behalf of deceased partners

    • Policy paper
  8. Stamp Duty Land Tax: higher rates - minor amendments

    • Policy paper
  9. Stamp Duty Land Tax: relief for first time buyers

    • Policy paper

Tax information and impact notes

  1. Air passenger duty: rates from 1 April 2019 to 31 March 2020

    • Policy paper
  2. Annual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019

    • Policy paper
  3. Annual update to the Energy Technology List for first year capital allowances

    • Policy paper
  4. Corporation Tax: amendments to the corporate interest restriction rules

    • Policy paper
  5. Corporation Tax: amendments to the hybrid and other mismatches regime

    • Policy paper
  6. Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital

    • Policy paper
  7. Corporation Tax: exemption for Northern Ireland Education Authority

    • Policy paper
  8. Corporation Tax: increasing the rate of Research and Development expenditure credit

    • Policy paper
  9. Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

    • Policy paper
  10. Double taxation: Powers to implement Multilateral Instrument

    • Policy paper
  11. Extend first year tax credits for 5 years and reduce the rate of claim

    • Policy paper
  12. Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment

    • Policy paper
  13. Income Tax: armed forces accommodation allowance exemption

    • Policy paper
  14. Income Tax: cars appropriate percentage - increasing the diesel supplement

    • Policy paper
  15. Income Tax: encouraging more high-growth investment through Venture Capital Trusts

    • Policy paper
  16. Income Tax: extending Seafarers' Earnings Deduction to the Royal Fleet Auxiliary

    • Policy paper
  17. Income Tax: mileage rates for unincorporated property businesses

    • Policy paper
  18. Income Tax: scope of qualifying care relief for self-funded Shared Lives payments

    • Policy paper
  19. Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies

    • Policy paper
  20. Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2018

    • Policy paper
  21. Income Tax: venture capital schemes - relevant investments

    • Policy paper
  22. Income Tax: venture capital schemes - risk to capital condition

    • Policy paper
  23. Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers

    • Policy paper
  24. Indexing the Minimum Excise Tax

    • Policy paper
  25. Ring Fence Corporation Tax: tariff receipts

    • Policy paper
  26. Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions

    • Policy paper
  27. Tobacco products duty rates

    • Policy paper
  28. VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online

    • Policy paper
  29. VAT: maintain thresholds for 2 years from 1 April 2018

    • Policy paper
  30. VAT: refunds to combined authorities, fire and rescue authorities

    • Policy paper
  31. Vehicle Excise Duty: introduction of the diesel supplement

    • Policy paper
  32. Vehicle Excise Duty: rates for cars, vans, motorcycles and motorcycle trade licences from April 2018

    • Policy paper
Published 22 November 2017