Summer Budget 2015: HM Revenue and Customs

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

The Chancellor of the Exchequer delivered his Summer Budget to Parliament on 8 July 2015. Full details of all announcements, supporting documents and information are available from the Summer Budget 2015 page.

HMRC Budget related documents and other announcements for Summer Budget 2015 are available below.

Overview of Tax Legislation and Rates (OOTLAR). This document lists the tax policy measures announced at Summer Budget 2015 and shows when they will be legislated. It also includes all of the Tax Information and Impact Notes (TIINs) and the rates tables. 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.

The Summer Finance Bill 2015 will be published on 15 July 2015. You can find supporting and related documents at Summer Finance Bill 2015.

HMRC overview of main Budget announcements

This overview summarises the main new Budget announcements which affect HMRC customers. More information can be found in the main Summer Budget documents.

Tax Information and Impact Notes (TIINs)

The following TIINs have been published and they can also be found in OOTLAR.

HMRC and HM Treasury consultation and response to consultation

All of the consultation and discussion documents issued by both HMT and HMRC between Summer Budget and Parliament Summer Recess on 21 July 2015 will appear in the list below.

Other HMRC budget documents

Budget measures effective from 8 July 2015

Published 12 June 2015
Last updated 16 July 2015 + show all updates
  1. New consultation document on The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 added.

  2. Overview of tax legislation and rates and Summer Finance Bill 2015: measures with immediate effect included

  3. HMRC Summer Budget 2015 documents have been added to this page.

  4. First published.