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.