Collection

Budget 2014: HMRC

Find all HMRC tax related documents and other announcements for Budget 2014.

Published 14 March 2014
Last updated 27 March 2014 — see all updates

• From: HM Revenue & Customs

The Chancellor of the Exchequer delivered his Budget to Parliament on 19 March 2014. Full details of all announcements, supporting documents and information are available from the Budget 2014 page, including Budget documents published by HM Treasury.

Overview of Tax Legislation and Rates (OOTLAR) (PDF 2.93MB). This document sets out the detail of each tax policy measure announced at Budget 2014. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.

Finance Bill 2014 measures announced at Budget 2014 which have effect in March 2014.

The Finance Bill 2014 will be published on 27 March 2014. You can find supporting and related documents at Finance Bill 2014.

Find out all the latest about Budget 2014.

Overview

1. Budget 2014: HM Revenue and Customs overview
   • 19 March 2014
   • Guidance

Personal tax

1. Capital Gains Business Asset Rollover Relief
   • 19 March 2014
   • Policy paper
2. Glasgow Grand Prix
   • 19 March 2014
   • Policy paper
3. Income Tax personal allowance for those born after 5 April 1948 and basic rate limit for 2015 to 2016
   • 19 March 2014
   • Policy paper
4. Increasing pension flexibility
   • 19 March 2014
   • Policy paper
5. Inheritance Tax: liabilities and foreign currency bank accounts
   • 19 March 2014
   • Policy paper
6. Major sporting events: power to provide for tax exemptions
   • 19 March 2014
   • Policy paper
7. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors
   • 19 March 2014
   • Policy paper
8. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors: guidance
   • 19 March 2014
   • Guidance
9. Pensions liberation
   • 19 March 2014
   • Policy paper
10. Pensions Liberation: guidance note
    • 19 March 2014
    • Guidance
11. The starting rate of tax for savings
    • 19 March 2014
    • Policy paper
12. The starting rate of tax for savings: guidance
    • 19 March 2014
    • Guidance
13. Transferable tax allowances for married couples and civil partners
    • 19 March 2014
    • Policy paper

Corporate tax

1. Abolition of Stamp Duty Reserve Tax for collective investment schemes
   • 19 March 2014
   • Policy paper
2. Annual investment allowance: increase to £500,000 for extended temporary period
   • 19 March 2014
   • Policy paper
3. Business Premises Renovation Allowance
   • 19 March 2014
   • Policy paper
4. Capital Allowances regime: Mineral Extraction Allowance
   • 19 March 2014
   • Policy paper
5. Capital Gains Business Asset Rollover Relief
   • 19 March 2014
   • Policy paper
6. Chargeable gains rollover relief: reinvestment in intangible fixed assets
   • 19 March 2014
   • Policy paper
7. Enterprise Zones: enhanced capital allowances
   • 19 March 2014
   • Policy paper
8. Making the Seed Enterprise Investment Scheme and the Capital Gains Tax reinvestment relief permanent
   • 19 March 2014
   • Policy paper
9. Modernising the taxation of corporate debt and derivative contracts: update
   • 19 March 2014
   • Policy paper
10. Small and medium sized enterprises Research and Development Tax Relief
    • 19 March 2014
    • Policy paper
11. Targeted anti-avoidance loss buying rules: exclusion of research and development allowances
    • 19 March 2014
    • Policy paper

Anti-avoidance, fairness and planning

1. Accelerated payments of tax for avoidance schemes
   • 19 March 2014
   • Policy paper
2. Artificial use of dual contracts by non-domiciles
   • 19 March 2014
   • Policy paper
3. Avoidance schemes involving the transfer of profits
   • 19 March 2014
   • Policy paper
4. Avoidance schemes: relevant judicial ruling - notice to settle dispute
   • 19 March 2014
   • Policy paper
5. Guidance on avoidance schemes involving the transfer of corporate profits
   • 19 March 2014
   • Guidance
6. Tackling aggressive tax planning in the global economy: UK priorities for the G20-OECD project for countering Base Erosion and Profit Shifting
   • 19 March 2014
   • Policy paper
7. Venture Capital Trusts return of capital
   • 19 March 2014
   • Policy paper

Property and indirect tax

1. Aggregates Levy: suspension of exemptions 2014
   • 19 March 2014
   • Policy paper
2. Aggregates Levy: suspension of exemptions interim guidance - Budget 2014
   • 19 March 2014
   • Guidance
3. Air Passenger Duty: banding reform
   • 17 February 2015
   • Policy paper
4. Bingo Duty: reduction in the rate
   • 19 March 2014
   • Policy paper
5. Exemptions from climate change levy for mineralogical and metallurgical processes guidance
   • 8 July 2014
   • Guidance
6. Guidance on the abolition of the Schedule 19 Stamp Duty Reserve Tax charge
   • 19 March 2014
   • Guidance
7. Landfill Community Fund
   • 27 March 2014
   • Guidance
8. Taxation of high value UK residential property held by certain non-natural persons
   • 7 May 2015
   • Policy paper
9. Tobacco duty rates
   • 19 March 2014
   • Policy paper
10. VAT: prompt payment discounts
    • 19 March 2014
    • Policy paper
11. VAT: reverse charge for gas and electricity
    • 19 March 2014
    • Policy paper
12. Vehicle excise duty: 40 year rolling exemption for classic vehicles
    • 19 March 2014
    • Policy paper

Tax administration and secondary legislation

1. Enhanced capital allowances schemes for energy saving and water efficient technologies
   • 19 March 2014
   • Policy paper
2. Legislative changes from the introduction of the Scottish Rate of Income Tax
   • 19 March 2014
   • Policy paper
3. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors
   • 19 March 2014
   • Policy paper
4. New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors: guidance
   • 19 March 2014
   • Guidance

Published 14 March 2014
Last updated 27 March 2014 + show all updates

1. 27 March 2014 Landfill Community Fund guide added to the collection.
2. 20 March 2014 Link added to the Finance Bill 2014 measures announced at Budget 2014.
3. 19 March 2014 All HMRC tax related documents and other announcements for Budget 2014 are now included in this collection.
4. 14 March 2014 First published.