Collection

Budget 2020: tax-related documents

All HMRC tax related documents and other announcements for Budget 2020.

The Chancellor of the Exchequer, the Rt Hon Rishi Sunak MP, delivered his Budget 2020 to Parliament on 11 March 2020. Full details of all announcements, supporting documents and information are available from:

Measures with immediate effect from 11 March 2020

Tax information and impact notes

  1. Capital allowance carbon dioxide emissions thresholds for business cars, goods vehicles and equipment for gas refuelling stations from April 2021
  2. Change to the rate of Research and Development Expenditure Credit
  3. Changes of VAT rules for call of stock arrangements between the UK and EU member states
  4. Changes to Air Passenger Duty rates from 1 April 2021
  5. Surcharge on banking companies for transferred-in losses
  6. Changes to casino gross gaming yield bands for Gaming Duty from 1 April 2020
  7. Changes to Corporation Tax for non-UK resident companies with UK property income
  8. Changes to Corporation Tax rates from 1 April 2020
  9. Changes to Landfill Tax rates from 1 April 2020
  10. Changes to rates for the Climate Change Levy from 6 April 2020
  11. Changes to tax provisions for Carbon Emissions Tax
  12. Changes to the annual exempt amount for Capital Gains Tax for the tax year 2020 to 2021
  13. Changes to the Corporate Capital Loss Restriction for Corporation Tax from 1 April 2020
  14. Changes to Tobacco Duty rates from 11 March 2020
  15. Corporation Tax treatment of intangible fixed assets from 1 July 2020
  16. Enhanced capital allowances in Enterprise zones
  17. Employment Allowance increases for National Insurance from April 2020
  18. Fuel Duty changes for diesel used in private pleasure craft
  19. Implementation of recommendations from the independent review of the Loan Charge
  20. Income Tax and National Insurance exemptions for bursary payments to care leavers
  21. Income Tax automation challenges
  22. Income Tax changes to the van benefit charge and fuel benefit charges for cars and vans from 6 April 2020
  23. Introduction of changes to protect your tax in insolvency
  24. Introduction of Plastic Packaging Tax
  25. Introduction of the Digital Services Tax
  26. Legislation for a UK Emissions Trading System
  27. Pensions Tax Changes to income thresholds for calculating the tapered annual allowance from 6 April 2020
  28. Change to the Entrepreneurs' Relief lifetime limit for Capital Gains Tax
  29. Tax treatment of certain Scottish social security benefits
  30. Tax treatment of limited liability partnerships
  31. Tax treatment of the Troubles Permanent Disablement Payment Scheme
  32. Taxation of company cars using carbon dioxide emissions
  33. Vehicle Excise Duty rates for motorhomes from 12 March 2020
  34. Vehicle Excise Duty rates for vans, cars and motorcycles from 1 April 2020
  35. Vehicle Excise Duty rates for zero-emission vehicles from 1 April 2020

Consultations

Published 11 March 2020