Collection

Spring Budget 2017: tax-related documents

• From: HM Revenue & Customs
• Part of: Tax agent and adviser guidance and Spring Budget 2017
• Published: 6 March 2017
• Last updated: 8 March 2017, see all updates

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:

• 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

Document information

Published: 6 March 2017

Updated: 8 March 2017

+ full page history

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

From: HM Revenue & Customs

Part of: Tax agent and adviser guidance Spring Budget 2017