The government publish Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final.
TIINs provide a clear explanation of the policy objective together with details of the tax impact on the Exchequer, the economy, individuals, businesses, civil society organisations, as well as any equality or other specific area of impact.
You can find documents related to earlier TIINs on the National Archives (Opens new window).
Finance Bill 2015 10 December 2014
TIINs published from June 2013
Published 14 November 2013