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Budget 2018: tax-related documents
All HMRC tax related documents and other announcements for Budget 2018.
The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his Budget 2018 to Parliament on 29 October 2018. Full details of all announcements, supporting documents and information are available from:
- Budget 2018 - full details of all 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 2018-19 - supporting documents
Measures with immediate effect from 29 October 2018
- Changes to personal company tests for Entrepreneurs’ Relief
- Changes to the higher rates of Stamp Duty Land Tax for additional dwellings
- Clarification of capital allowances for costs of altering land
- Corporation Tax: amendments to reform of loss relief rules
- Extension of Stamp Duty Land Tax First Time Buyers' Relief
- Stamp Duty, Stamp Duty Reserve Tax transfers of listed securities and connected persons
- Tax changes for UK property income of non-UK resident companies
- Capital allowances for structures and buildings technical note
Tax information and impact notes
- Air Passenger Duty rates from 1 April 2020 to 31 March 2021
- Amendments to tax legislation to reflect EU exit
- Capital Gains Tax annual exempt amount for tax year 2019 to 2020
- Carbon Emissions Tax
- Changes to interest provisions for late payment, repayment and penalties
- Changes to residence nil rate band
- Changes to taxing gains made by non-residents on UK immovable property
- Changes to the Corporate Interest Restriction rules
- Changes to the VAT specified supplies anti-avoidance
- Changes to the VAT treatment of vouchers
- Controlled Foreign Companies and EU Anti-Tax Avoidance Directive
- Corporation Tax changes for hybrid and other mismatches regime
- Corporation Tax changes to the definition of permanent establishment
- Diverted Profits Tax changes
- Ending enhanced capital allowances for energy and water efficient plant and machinery
- First-year allowance for electric charge-points
- Gift Aid Small Donations Scheme changes
- Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns
- Income Tax Personal Allowance and basic rate limit from 2019 to 2020
- Increase in Alcohol Duty rates
- Increase of the Landfill Tax rates
- Increases to charities’ small trading exemption limits
- Minimum qualifying period extension for Entrepreneurs’ Relief
- Movement of soft drinks between the Isle of Man and UK under Soft Drinks Industry Levy
- New statutory remedy for advance Corporation Tax
- Offshore receipts from intangible property
- Penalty for late submission or failure to submit a return Soft Drinks Industry Levy
- Reduction of rate of special writing down allowance for capital allowances
- Reform of de-grouping charge rules in the corporate intangibles regime
- Remote Gaming Duty increase
- Stamp Duty Relief for Share Incentive Plans
- Structures and buildings allowance
- Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax
- Tax Treatment of Social Security Benefits
- Taxation of hybrid capital instruments
- Temporary increase in the Annual Investment Allowance
- Tobacco products duty rates for 2018
- Van and fuel benefit charges for cars and vans from 6 April 2019
- VAT reverse charge anti-avoidance changes
- VAT reverse charge for building and construction services
- VAT thresholds remain unchanged
- Vehicle Excise Duty increases for cars, vans, motorcycles and motorcycle trade licences
Other HMRC budget related documents
Published 11 October 2018
Last updated 29 October 2018 + show all updates
Last updated 29 October 2018 + show all updates
- All HMRC tax related documents and other announcements for Budget 2018 have been added.
- First published.