Collection

Budget 2015: HM Revenue and Customs

From:
HM Revenue & Customs
Part of:
Tax agent and adviser guidance and March Budget 2015
Published:
9 March 2015
Last updated:
24 March 2015, see all updates

All HM Revenue and Customs (HMRC) tax related documents and other announcements for Budget 2015.

The Chancellor of the Exchequer delivered his Budget to Parliament on 18 March 2015. Full details of all announcements, supporting documents and information are available from the Budget 2015 page.

HM Revenue and Customs (HMRC) tax related documents and other announcements for Budget 2015 are available below.

Making tax easier

Overview of Tax Legislation and Rates (OOTLAR). This document sets out the detail of each tax policy measure announced at Budget 2015. 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 2015 measures announced at Budget 2015 which have effect from 18 March 2015:

The Finance Bill 2015 will be published on 24 March 2015. You can find supporting and related documents at Finance Bill 2015.

  1. Making tax easier

    • Policy paper

  2. Budget 2015: HM Revenue and Customs overview

    • Guidance

  3. Capital Gains Tax for non-UK residents: sales and disposals of UK residential property

    • Guidance

  4. Corporation Tax technical note: anti-avoidance rule to prevent loss refreshing

    • Guidance

  5. Reform of the Landfill Communities Fund

    • Consultation outcome

  6. Draft legislation: The Value Added Tax (Amendment) (No) Regulations 2015 - deductible VAT relating to foreign branches

    • Policy paper

  7. Control of Raw Tobacco

    • Consultation outcome

Tax Information and Impact Notes (TIINs)

  1. VAT: deductions relating to foreign branches

    • Policy paper

  2. Corporation Tax: loss refresh prevention

    • Policy paper

  3. Status for tax purposes of certain bodies

    • Policy paper

  4. Bank Levy: rate change

    • Policy paper

  5. Capital Gains Tax and Entrepreneurs' Relief: joint ventures and partnerships

    • Policy paper

  6. Capital Gains Tax: Entrepreneurs' Relief associated disposal rules

    • Policy paper

  7. VAT: refunds for palliative care charities

    • Policy paper

  8. Capital allowances: anti-avoidance rules for plant and machinery

    • Policy paper

  9. Capital Gains Tax: exemption for certain wasting assets

    • Policy paper

  10. Corporation Tax: oil and gas companies Investment Allowance and reduction in supplementary charge

    • Policy paper

  11. Corporation Tax: increasing the rate of Film Tax Relief

    • Policy paper

  12. Corporation Tax: high end Television Tax Relief

    • Policy paper

  13. VAT: refunds to medical courier charities

    • Policy paper

  14. Tax administration: regulations to implement the UK's automatic exchange of information agreements

    • Policy paper

Additional documents published 24 March 2015

The following documents which are related to Budget measures have been published on 24 March 2015.

  1. Tackling illicit tobacco: From leaf to light

    • Policy paper

  2. Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

    • Policy paper

  3. Tax-advantaged venture capital schemes: draft legislation and explanatory notes

    • Consultation outcome

Additional documents published 25 March 2015 and 30 March 2015

  1. Diverted Profits Tax: guidance

    • Guidance

  2. Restriction on brought forward reliefs in the UK banking sector - technical note

    • Guidance
Contents

Document information

Published: 9 March 2015

Updated: 24 March 2015

+ full page history

  1. added venture capital schemes link
  2. Added related documents published 24 March 2015.
  3. All HMRC tax related documents and other announcements for Budget 2015 are now included in this collection.
  4. First published.

From: HM Revenue & Customs

Part of: Tax agent and adviser guidance March Budget 2015