Collection

Spring Budget 2017: tax-related documents

Spring Budget 2017 tax related documents from HM Revenue and Customs (HMRC).

Published 6 March 2017
Last updated 8 March 2017 — see all updates

• From: HM Revenue & Customs

The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his Spring Budget to Parliament on 8 March 2017. Full details of all announcements, supporting documents and further information are available from:

• Spring Budget 2017 - full details of all announcements
• Overview of tax legislation and rates (OOTLAR) - a list of the tax policy measures announced and details of when they will be legislated
• Finance Bill 2017 - supporting documents

Measures with effect from 8 March 2017

1. Corporation Tax and Income Tax: tax treatment of appropriations to trading stock

   • 8 March 2017
   • Policy paper

2. Income Tax and Corporation Tax: disposals of land in the UK

   • 8 March 2017
   • Policy paper

3. Insurance Premium Tax: anti-forestalling

   • 8 March 2017
   • Policy paper

4. Promoters of Tax Avoidance Schemes: associated and successor entities rules

   • 8 March 2017
   • Policy paper

5. Qualifying recognised overseas pension schemes: charge on transfers

   • 8 March 2017
   • Policy paper

Tax information and impact notes

1. Air Passenger Duty: changes to rates

   • 8 March 2017
   • Policy paper

2. Alcohol Duty: rate changes

   • 8 March 2017
   • Policy paper

3. Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

   • 8 March 2017
   • Policy paper

4. Gaming Duty: increase in casino gross gaming yield bands

   • 8 March 2017
   • Policy paper

5. Income Tax: dividend allowance reduction

   • 8 March 2017
   • Policy paper

6. Increase to the cash basis threshold for unincorporated businesses

   • 8 March 2017
   • Policy paper

7. Making Tax Digital for business

   • 8 March 2017
   • Policy paper

8. Minimum Excise Tax for cigarettes

   • 8 March 2017
   • Policy paper

9. Off-payroll working in the public sector: changes to the intermediaries legislation

   • 8 March 2017
   • Policy paper

10. Reducing the money purchase annual allowance

    • 8 March 2017
    • Policy paper

11. VAT registration threshold

    • 8 March 2017
    • Policy paper

12. Vehicle Excise Duty: increase in rates for cars, vans, motorcycles and motorcycle trade licences

    • 8 March 2017
    • Policy paper

Published 6 March 2017
Last updated 8 March 2017 + show all updates

1. 8 March 2017 All HMRC tax related documents and other announcements for Spring Budget 2017.
2. 6 March 2017 First published.