Collection

Spring Budget 2017: tax-related documents

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

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:

Measures with effect from 8 March 2017

Tax information and impact notes

  1. Air Passenger Duty: changes to rates

    • Policy paper
  2. Alcohol Duty: rate changes

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

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

    • Policy paper
  5. Income Tax: dividend allowance reduction

    • Policy paper
  6. Increase to the cash basis threshold for unincorporated businesses

    • Policy paper
  7. Making Tax Digital for business

    • Policy paper
  8. Minimum Excise Tax for cigarettes

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

    • Policy paper
  10. Reducing the money purchase annual allowance

    • Policy paper
  11. VAT registration threshold

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

    • Policy paper
Published 6 March 2017
Last updated 8 March 2017 + show all updates
  1. All HMRC tax related documents and other announcements for Spring Budget 2017.
  2. First published.