Collection

Tax information and impact notes

The government publish tax information and impact notes (TIINs) for tax policy changes when the policy is final or near final.

TIINs give a clear explanation of the policy objective together with details of the tax impact on:

  • the Exchequer
  • the economy
  • individuals
  • businesses
  • civil society organisations
  • any equality or other specific area of impact

The National Archives website has details of TIINs published:

UK Transition

Coronavirus (COVID-19)

Budget 2021

Budget 2020

Budget 2018

Autumn Budget 2017 (22 November 2017)

Spring Budget 2017 (8 March 2017)

Finance Bill 2021 (12 November 2020)

Finance Bill 2020-21 (21 July 2020)

Finance Bill 2019-20 (11 July 2019)

Finance Bill 2018-19 (29 October 2018)

Finance Bill 2018-19 (6 July 2018)

Finance Bill 2017-18 (13 September 2017)

TIINs published from January 2017

Published 14 November 2013
Last updated 28 January 2021 + show all updates
  1. Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments for Scotland and Wales added.

  2. Tax Information and Impact Notes added for 'The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020.'

  3. Tax Information and Impact Notes added for Tobacco Track and Trace following the UK transition period and the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.

  4. VAT: refund scheme for museums and galleries added to collection.

  5. Tax information and impact notes added for Spring Budget 2017.

  6. Tax Information and Impact Note - Personal Tax: van benefit charge and the car and van fuel benefit charges - has been added to the collection

  7. Tax information and impact notes added for Legislation Day.

  8. New Tax Information and Impact Note effective

  9. "Corporation Tax: The Postal Services Act 2011 (Taxation) (Amendment) Regulations 2016 "added to "TIINs published from June 2013".

  10. Tax Information and Impact Note 'Income Tax: Personal Savings Allowance update', has been added to the collection.

  11. New policy document added under TIINs published from June 2013.

  12. The tax information and impact notes for Summer Budget 2015 have been added to this collection.

  13. Tax Information and Impact Note 'Class 2 National Insurance contributions: inactive members of Limited Liability Partnerships', has been added to the collection.

  14. All HMRC Tax Information and Impact Notes for Budget 2015 are now included in this collection.

  15. Tax Information and Impact Note about Individual Savings Accounts: transfer of benefits to surviving spouse or civil partner upon death has been added to this collection.

  16. Tax information and impact note 'Corporation Tax: devolution of rate-setting power to Northern Ireland' has been added to this collection.

  17. Tax information and impact note about legislative change to Income Tax (Pay As You Earn) regulations - employee notices of tax coding has been added to this collection.

  18. Tax Information and Impact Note - Community Amateur Sports Clubs: changes to rules has now been added to the collection.

  19. Modernisation of ship and aircraft stores Tax Information and Impact Note added.

  20. Intrastat: revised arrivals exemption threshold - 1 January 2015 added.

  21. Autumn Statement 2014 3 December 2014 group added to the collection.

  22. Tax Information and Impact Note devolution of Landfill Tax to Scotland and the 2 year transitional period for the Landfill Communities fund has been added to the collection.

  23. State Pension Top Up: Class 3A Voluntary National Insurance Contributions added to the collection.

  24. Stamp duty and stamp duty reserve tax: specifying a market as a recognised foreign exchange and a recognised foreign options exchange has been added to the collection.

  25. The Tax Information and Impact Note: Child Trust Funds and Junior Individual Savings Account: account transfers, management of accounts and ‘lifestyling’ of stakeholder CTFs has been added to the collection.

  26. Insurance Premium Tax (IPT): exemption for spacecraft 8075 added to TIIN's collection.

  27. Tax Information and Impact Note - Pensions Flexibility 2015

  28. Collection of debt - coding out has been added to this list.

  29. Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2014 added to this collection.

  30. Updated to include the new National Insurance Bill 2014 legislation.

  31. The 'VAT: Mandatory online filing of VAT returns' Tax Information and Impact Note added to this collection.

  32. The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014 Tax Information and Impact Note added to this collection.

  33. 'The Value Added Tax (Drugs and Medicines Order 2014)' Tax Information and Impact Note added.

  34. Individual Savings Account (Amendment) Regulations 2014 has been added to the collection.

  35. The Tax Information and Impact Note about Fuel Duty, fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel has been added to this collection.

  36. The Tax Information and Impact Notes about National Insurance changes for entertainers has been added to this collection.

  37. The Tax Information and Impact Notes about VAT: refunds to combined authorities has been added to this collection.

  38. All Tax Information and Impact Notes published for Budget 2014 have been added to this collection.

  39. A Tax Information and Impact Note about the International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014 has been added to this collection.

  40. A Tax Information and Impact Note about amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013 has been added to this collection.

  41. The Tax Information and Impact Notes about Partnerships review: limited liability partnerships: treatment of salaried members has been added to this collection.

  42. Tax Information and Impact Note about removal of extended time limit restriction for EU cases has benn added.

  43. A legislative change to PAYE Regulation 72F.

  44. A Tax Information and Impact Note about Stamp Duty and Stamp Duty Reserve Tax exemption for exchange traded funds has been added to this collection.

  45. Tax Information and impact Note about fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel has been added to the collection.

  46. This Tax Information and Impact Note about Payroll Giving: reduction in donation hand over time has been added to this collection.

  47. Tax information and impact note about Stamp duty and stamp duty reserve tax: change of name by European Multilateral Clearing Facility N.V has been added to this document collection.

  48. New SI (2013/3218) added.

  49. TIIN Investment Manager Exemption and Collective Investment Schemes: expanding the “white list” has been added to the list.

  50. Tax Information and Impact note about Aggregates levy: suspension of exemptions has been added to the collection.

  51. Tax Information and Impact note about the VAT treatment of refunds made by manufacturers has been added to this collection.

  52. Tax information and inpact note about Regulatory Capital Securities Regulations has been added to this collection.

  53. First published.