Collection

Finance Bill 2016

This is a collection of supporting documents for Finance Bill 2016. The Finance Bill is the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.

Finance Bill 2016: parliamentary passage

  1. Finance Bill 2016: Report stage

    • Policy paper
  2. Finance Bill 2016: Public Bill Committee

    • Policy paper
  3. Finance Bill 2016: Committee of the Whole House

    • Policy paper

Finance Bill 2016: legislation

The Finance Bill was published on 24 March 2016.

Budget 2016: overview of tax legislation and rates (OOTLAR)

Measures with effect from 16, 17, or 23 March 2016

Finance Bill 2016: draft legislation overview documents

Apprenticeship Levy

  1. Apprenticeship Levy

    • Policy paper

Capital Gains Tax

Climate Change Levy

Corporation Tax

Domicile

  1. Domicile: Income Tax and Capital Gains Tax

    • Policy paper

Income Tax

  1. Bad debt relief for Peer to Peer investments

    • Policy paper
  2. Employee share schemes: simplification of the rules

    • Policy paper
  3. Income Tax: averaging rules for farmers

    • Policy paper
  4. Income Tax: deductions at a fixed rate

    • Policy paper
  5. Income Tax: employment intermediaries and relief for travel and subsistence

    • Policy paper
  6. Income Tax: exclusion of energy generation from venture capital schemes

    • Policy paper
  7. Income Tax: exemption for trivial benefits in kind

    • Policy paper
  8. Income Tax: extending Individual Savings Account tax advantages after the death of an account holder

    • Policy paper
  9. Income Tax: Gift Aid requirements on intermediaries

    • Policy paper
  10. Income Tax: simple assessment

    • Policy paper
  11. Income Tax: time limits for self assessment

    • Policy paper
  12. Personal Tax: retention of the 3 percentage point supplement for diesel cars

    • Policy paper

Inheritance Tax

Measures with immediate effect from 25 November 2015

Paying HMRC

Stamp Duty and other tax on property

Tax administration

Tax avoidance, evasion and compliance

  1. Corporation Tax, Income Tax and Capital Gains Tax: company distributions

    • Policy paper
  2. Increased civil sanctions for offshore tax evaders

    • Policy paper
  3. Investment managers: performance linked rewards

    • Policy paper
  4. Penalties for the General Anti-Abuse Rule

    • Policy paper
  5. Provisions relating to detention and seizure: exceptions to notice requirement

    • Policy paper
  6. Tackling the hidden economy: extension of new data-gathering powers

    • Policy paper
  7. Tax administration: civil sanctions for enablers of offshore tax evasion

    • Policy paper
  8. Tax administration: criminal offence for offshore tax evaders

    • Policy paper
  9. Tax administration: new threshold condition for promoters of tax avoidance schemes

    • Policy paper
  10. Tax administration: serial avoiders special regime

    • Policy paper
  11. Tax administration: large businesses transparency strategy

    • Policy paper
  12. Tax administration: large business special measures regime

    • Policy paper

Tax on savings and investments

  1. Dependants' scheme pensions

    • Policy paper
  2. Income Tax: personal savings allowance

    • Policy paper
  3. Income Tax: changes to dividend taxation

    • Policy paper
  4. Netherlands Benefit Act for victims of persecution 1940 to 1945

    • Policy paper
  5. Pensions tax: bridging pensions

    • Policy paper
  6. Reduction of pensions lifetime allowance

    • Policy paper
  7. Stamp Duty and Stamp Duty Reserve Tax: deep In the money options

    • Policy paper

Tobacco Products Duty

  1. Tobacco Duty: raw tobacco registration scheme

    • Policy paper

VAT

Published 25 November 2015
Last updated 21 July 2016 + show all updates
  1. Updated: Finance Bill 2016: Report stage
  2. Updated with 'Finance Bill 2016: Public Bill Committee' Updated with: Amendment 184 to Clause 77: Employee shareholder shares: limit on exemption
  3. Updated: Finance Bill 2016: Committee of the Whole House
  4. First published.