Finance Bill 2021-22

Supporting documents for Finance Bill 2021-22, the vehicle for renewing annual taxes, delivering new tax proposals and maintaining administration of the tax system.

Finance Bill 2021-22 legislation

Finance Bill 2021-22 was published on 4 November 2021.

Read the Finance Bill 2021 -22 and explanatory notes on the Parliamentary website.

Measures with effect from 27 October 2021

Notes on Finance Bill 2021-22 resolutions

The government has published notes on resolutions, which give a brief description of each of the Finance Bill resolutions.

Draft legislation published for Finance Bill 2021-22

The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is laid before Parliament.

The consultation on draft clauses is intended to make sure that the legislation works as intended.

Each measure comprises:

  • a tax information and impact note (TIIN)
  • draft legislation
  • an explanatory note which provides a more detailed guide to the legislation

Also included are the impacting definitions for the tax information and impact notes and the Financial Secretary to the Treasury’s declaration about the tax information and impact notes.

The consultation closed on 14 September 2021.

Income Tax draft legislation

Corporation Tax draft legislation

Insurance Premium Tax draft legislation

Anti-avoidance draft legislation

Miscellaneous draft legislation

Further draft legislation for Finance Bill 2021-22

The consultation on the further draft legislation will close on 15 October 2021.

Finance Bill 2021-22: parliamentary passage

Published 20 July 2021
Last updated 27 January 2022 + show all updates
  1. Added: Finance Bill 2021-2022: Report Stage

  2. Added: 'Finance Bill 2021-22: Public Bill Committee'

  3. Added: 'Finance Bill 2021-2022: Committee of the Whole House'

  4. Note on new Finance Bill resolution at Second Reading

  5. First published.