Collection

Autumn Budget 2021 tax-related documents

All HMRC tax related documents and other announcements for the Autumn Budget 2021.

• From: HM Revenue & Customs
• Published: 27 October 2021

The Chancellor of the Exchequer, the Rt Hon Rishi Sunak MP, delivered his Autumn Budget 2021 to Parliament on 27 October 2021. Full details of all announcements, supporting documents and information are available from:

Autumn Budget and Spending Review 2021 - full details of announcements

Overview of tax legislation and rates (OOTLAR) - a list of the tax policy measures announced

Impact definitions - in the tax information and impact notes

Finance Bill 2021-22 - supporting documents

Measures with effect from 27 October 2021

• Diverted Profits Tax - interaction with Corporation Tax closure notices and amendment to relieving provisions
  • 27 October 2021
  • Policy paper

Tax information and impact notes

• Abolition of cross-border group relief
  • 27 October 2021
  • Policy paper
• Amendment to the reform of loss relief rules for Corporation Tax
  • 27 October 2021
  • Policy paper
• Amendments to the trade remedies legislative regime to allow for a Secretary of State for International Trade call in power
  • 27 October 2021
  • Policy paper
• Amendments to the surcharge on banking companies
  • 27 October 2021
  • Policy paper
• Annual Investment Allowance extension
  • 27 October 2021
  • Policy paper
• Basis period reform
  • 27 October 2021
  • Policy paper
• Capital Gains Tax payments on property disposal time limit extension
  • 27 October 2021
  • Policy paper
• Changes to rebated diesel and biofuels from 1 April 2022
  • 16 November 2021
  • Policy paper
• Changes to tobacco duty rates
  • 27 October 2021
  • Policy paper
• Clamping down on promoters of tax avoidance
  • 27 October 2021
  • Policy paper
• Cultural Relief Rate Rises for Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs
  • 27 October 2021
  • Policy paper
• Discovery assessments
  • 27 October 2021
  • Policy paper
• Dormant Assets Scheme expansion
  • 27 October 2021
  • Policy paper
• Economic Crime (Anti-Money Laundering) Levy
  • 27 October 2021
  • Policy paper
• Extending Schedule 41 Finance Act 2008 penalties to free zones and registered consignors for authorised use
  • 27 October 2021
  • Policy paper
• Extension to Museum and Galleries Exhibition Tax Relief sunset clause
  • 27 October 2021
  • Policy paper
• Gaming Duty: Increase in casino gross gaming yield bands from April 2022
  • 27 October 2021
  • Policy paper
• Heavy goods vehicle (HGV) levy suspension
  • 27 October 2021
  • Policy paper
• Implementation of VAT rules in free zones
  • 27 October 2021
  • Policy paper
• Increase of the rates of Income Tax applicable to dividend income
  • 27 October 2021
  • Policy paper
• Increasing Normal Minimum Pension Age
  • 4 November 2021
  • Policy paper
• Introduction of public notice powers for non-duty tariff changes
  • 27 October 2021
  • Policy paper
• Landfill Tax rates for 2022 to 2023
  • 27 October 2021
  • Policy paper
• Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax
  • 27 October 2021
  • Policy paper
• New tax regime for asset holding companies (AHCs)
  • 27 October 2021
  • Policy paper
• Notification of uncertain tax treatment for large businesses
  • 27 October 2021
  • Policy paper
• Northern Ireland second-hand margin scheme interim arrangement
  • 27 October 2021
  • Policy paper
• Plastic Packaging Tax amendments
  • 27 October 2021
  • Policy paper
• Power to make temporary modifications of taxation of employment income
  • 27 October 2021
  • Policy paper
• Residential Property Developer Tax
  • 27 October 2021
  • Policy paper
• Response to accounting changes for insurance contracts
  • 27 October 2021
  • Policy paper
• Second-hand Motor Vehicle Export Refund Scheme
  • 27 October 2021
  • Policy paper
• Switch between Film Tax Relief and High-End TV Relief during production
  • 27 October 2021
  • Policy paper
• Taxation of public service pension reform remedy
  • 27 October 2021
  • Policy paper
• Taxation of securitisations and insurance-linked securities
  • 27 October 2021
  • Policy paper
• Technical amendments regarding vehicle emission certification
  • 27 October 2021
  • Policy paper
• Temporary extension to road haulage cabotage
  • 27 October 2021
  • Policy paper
• Theatre, Orchestra, and Museums and Galleries Exhibition Tax reliefs
  • 27 October 2021
  • Policy paper
• Tonnage Tax reform
  • 27 October 2021
  • Policy paper
• VAT exemption for dental prostheses imports
  • 27 October 2021
  • Policy paper
• Van benefit charge and fuel benefit charges for cars and vans from 6 April 2022
  • 27 October 2021
  • Policy paper
• Vehicle Excise Duty rates for cars, vans, and motorcycles from April 2022
  • 27 October 2021
  • Policy paper

Other HMRC budget-related documents

• Basis period reform - consultation
  • 4 November 2021
  • Consultation outcome
• Corporate re-domiciliation
  • 12 April 2022
  • Consultation outcome

Published 27 October 2021