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
  2. Alcohol Duty: rate changes
  3. Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation
  4. Gaming Duty: increase in casino gross gaming yield bands
  5. Income Tax: dividend allowance reduction
  6. Increase to the cash basis threshold for unincorporated businesses
  7. Making Tax Digital for business
  8. Minimum Excise Tax for cigarettes
  9. Off-payroll working in the public sector: changes to the intermediaries legislation
  10. Reducing the money purchase annual allowance
  11. VAT registration threshold
  12. Vehicle Excise Duty: increase in rates for cars, vans, motorcycles and motorcycle trade licences
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.