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 provide a clear explanation of the policy objective together with details of the tax impact on the Exchequer, the economy, individuals, businesses, civil society organisations, as well as any equality or other specific area of impact.

The National Archives website has details of TIINs published:

Autumn Budget 2017 22 November 2017

  1. Air passenger duty: rates from 1 April 2019 to 31 March 2020

    • Policy paper
  2. Annual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019

    • Policy paper
  3. Annual update to the Energy Technology List for first year capital allowances

    • Policy paper
  4. Capital Gains Tax: carried interest

    • Policy paper
  5. Corporation Tax: amendments to the corporate interest restriction rules

    • Policy paper
  6. Corporation Tax: amendments to the hybrid and other mismatches regime

    • Policy paper
  7. Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital

    • Policy paper
  8. Corporation Tax: capital gains depreciatory transactions within a group

    • Policy paper
  9. Corporation Tax: double taxation relief and permanent establishment losses

    • Policy paper
  10. Corporation Tax: exemption for Northern Ireland Education Authority

    • Policy paper
  11. Corporation Tax: increasing the rate of Research and Development expenditure credit

    • Policy paper
  12. Corporation Tax: intangible fixed assets - related party step-up schemes

    • Policy paper
  13. Corporation Tax: removal of capital gains indexation allowance from 1 January 2018

    • Policy paper
  14. Disguised remuneration: further update

    • Policy paper
  15. Double taxation: Powers to implement Multilateral Instrument

    • Policy paper
  16. Double taxation relief: changes to targeted anti-avoidance rule

    • Policy paper
  17. Extend first year tax credits for 5 years and reduce the rate of claim

    • Policy paper
  18. Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment

    • Policy paper
  19. Income Tax: armed forces accommodation allowance exemption

    • Policy paper
  20. Income Tax: cars appropriate percentage - increasing the diesel supplement

    • Policy paper
  21. Income Tax: encouraging more high-growth investment through Venture Capital Trusts

    • Policy paper
  22. Income Tax: extending Seafarers' Earnings Deduction to the Royal Fleet Auxiliary

    • Policy paper
  23. Income Tax: Marriage Allowance claims on behalf of deceased partners

    • Policy paper
  24. Income Tax: mileage rates for unincorporated property businesses

    • Policy paper
  25. Income Tax: scope of qualifying care relief for self-funded Shared Lives payments

    • Policy paper
  26. Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies

    • Policy paper
  27. Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2018

    • Policy paper
  28. Income Tax: venture capital schemes - relevant investments

    • Policy paper
  29. Income Tax: venture capital schemes - risk to capital condition

    • Policy paper
  30. Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers

    • Policy paper
  31. Indexing the Minimum Excise Tax

    • Policy paper
  32. Ring Fence Corporation Tax: tariff receipts

    • Policy paper
  33. Stamp Duty Land Tax: higher rates - minor amendments

    • Policy paper
  34. Stamp Duty Land Tax: relief for first time buyers

    • Policy paper
  35. Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions

    • Policy paper
  36. Tobacco products duty rates

    • Policy paper
  37. VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online

    • Policy paper
  38. VAT: maintain thresholds for 2 years from 1 April 2018

    • Policy paper
  39. VAT: refunds to combined authorities, fire and rescue authorities

    • Policy paper
  40. Vehicle Excise Duty: introduction of the diesel supplement

    • Policy paper
  41. Vehicle Excise Duty: rates for cars, vans, motorcycles and motorcycle trade licences from April 2018

    • Policy paper

Finance Bill 2017-18 13 September 2017

Spring Budget 2017 8 March 2017

  1. Air Passenger Duty: changes to rates

    • Policy paper
  2. Alcohol Duty: rate changes

    • Policy paper
  3. Corporation Tax and Income Tax: tax treatment of appropriations to trading stock

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

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

    • Policy paper
  6. Income Tax and Corporation Tax: disposals of land in the UK

    • Policy paper
  7. Income Tax: dividend allowance reduction

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

    • Policy paper
  9. Insurance Premium Tax: anti-forestalling

    • Policy paper
  10. Making Tax Digital for business

    • Policy paper
  11. Minimum Excise Tax for cigarettes

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

    • Policy paper
  13. Promoters of Tax Avoidance Schemes: associated and successor entities rules

    • Policy paper
  14. Qualifying recognised overseas pension schemes: charge on transfers

    • Policy paper
  15. Reducing the money purchase annual allowance

    • Policy paper
  16. VAT registration threshold

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

    • Policy paper

Legislation day 5 December 2016

  1. Personal Tax: van benefit charge and the car and van fuel benefit charges

    • Policy paper
  2. Abolition of Class 2 National Insurance contributions

    • Policy paper
  3. Aligning the primary and secondary National Insurance contributons thresholds

    • Policy paper
  4. Annual Tax on Enveloped Dwellings: annual chargeable amounts

    • Policy paper
  5. Assets made available to employees without transfer

    • Policy paper
  6. Co-ownership authorised contractual schemes: reducing tax complexity

    • Policy paper
  7. Corporation Tax and Income Tax: tackling disguised remuneration - restricting tax relief for contributions to avoidance schemes

    • Policy paper
  8. Corporation Tax: deductions for contributions to grassroots sport

    • Policy paper
  9. Corporation Tax: Patent Box - cost sharing arrangements

    • Policy paper
  10. Corporation Tax: reform of loss relief

    • Policy paper
  11. Corporation Tax: tax deductibility of corporate interest expense

    • Policy paper
  12. Customs examination powers

    • Policy paper
  13. Data from Money Service Businesses

    • Policy paper
  14. Dates for 'making good' on benefits-in-kind

    • Policy paper
  15. Deduction of Income Tax from savings income

    • Policy paper
  16. Disguised remuneration: self-employed schemes

    • Policy paper
  17. Employer-arranged pensions advice exemption

    • Policy paper
  18. Foreign pension schemes

    • Policy paper
  19. Fulfilment House Due Diligence Scheme

    • Policy paper
  20. Gift Aid and intermediaries

    • Policy paper
  21. Income Tax and National Insurance contributions: treatment of termination payments

    • Policy paper
  22. Income Tax, Inheritance Tax and Capital Gains Tax: deemed domicile rule

    • Policy paper
  23. Income Tax: limitation of salary sacrifice

    • Policy paper
  24. Income Tax: new tax allowance for property and trading income

    • Policy paper
  25. Income Tax: simplifying the PAYE Settlement Agreement process

    • Policy paper
  26. Income Tax: streamlining the tax-advantaged Venture Capital Schemes

    • Policy paper
  27. Insurance Premium Tax: increase of standard rate

    • Policy paper
  28. Inheritance Tax: overseas property whose value is attributable to UK residential property

    • Policy paper
  29. Landfill Tax: definition of taxable disposal

    • Policy paper
  30. Minimum Excise Tax

    • Policy paper
  31. Museums and galleries tax relief

    • Policy paper
  32. Non-domicile taxation: Business Investment Relief

    • Policy paper
  33. Northern Ireland rate of Corporation Tax: changes to small and medium-sized enterprise regime

    • Policy paper
  34. Off-payroll working in the public sector: reform of the intermediaries legislation

    • Policy paper
  35. Offshore funds: calculation of reportable income

    • Policy paper
  36. Personal Tax: changes to bands for ultra-low emission vehicles in company car tax

    • Policy paper
  37. Part surrenders and part assignments of life insurance policies

    • Policy paper
  38. Personal portfolio bonds: reviewing the property categories

    • Policy paper
  39. Power to search vehicles or vessels under section 163 of Customs and Excise Management Act 1979

    • Policy paper
  40. Remote Gaming Duty: reforming the tax treatment of freeplays

    • Policy paper
  41. Reform of Substantial Shareholding Exemption for qualifying institutional investors

    • Policy paper
  42. Soft Drinks Industry Levy

    • Policy paper
  43. Strengthening sanctions and deterrents for tax avoidance

    • Policy paper
  44. Strengthening the Indirect Tax Avoidance Disclosure Regime

    • Policy paper
  45. Tackling disguised remuneration - update

    • Policy paper
  46. Tackling offshore tax evasion: requirement to correct

    • Policy paper
  47. Tax enquiries: closure rules

    • Policy paper
  48. Tax relief: employee liabilities and indemnity insurance

    • Policy paper
  49. Tobacco Duty: Illicit Trade Protocol - licensing of tobacco manufacturing machinery

    • Policy paper
  50. VAT: penalty for participating in VAT fraud

    • Policy paper
  51. VAT: relief on adapted motor vehicles for disabled wheelchair users

    • Policy paper
  52. VAT: tackling aggressive abuse of the Flat Rate Scheme

    • Policy paper

Autumn Statement 2016

Budget 2016 16 March 2016

  1. Air Passenger Duty: rates

    • Policy paper
  2. Applying 'English Votes for English Laws' to Income Tax

    • Policy paper
  3. Banking companies: excluded entities

    • Policy paper
  4. Capital Gains Tax: changes to rules to extend availability of Entrepreneurs' Relief on associated disposals

    • Policy paper
  5. Capital Gains Tax: changes to rules to extend availability of Entrepreneurs' Relief on goodwill on incorporation

    • Policy paper
  6. Capital Gains Tax: Entrepreneurs' Relief - changes to the treatment of joint ventures and partnerships

    • Policy paper
  7. Capital Gains Tax: Entrepreneurs' relief: extension to long-term investors

    • Policy paper
  8. Capital Gains Tax: lifetime limit on Employee Shareholder Status exemption

    • Policy paper
  9. Changes to Capital Gains Tax rates

    • Policy paper
  10. Clarification to finance costs restriction for landlords

    • Policy paper
  11. Climate Change Levy: main and reduced rates

    • Policy paper
  12. Corporation Tax: anti-hybrids rules

    • Policy paper
  13. Corporation Tax: insurance linked securities

    • Policy paper
  14. Corporation Tax to 17% in 2020

    • Policy paper
  15. Corporation Tax: rate of tax for the loans to participators charge

    • Policy paper
  16. Corporation Tax: securitisation and annual payments

    • Policy paper
  17. Corporation Tax: update to bank loss relief restriction

    • Policy paper
  18. Employee share schemes: simplification

    • Policy paper
  19. Estates Duty and Inheritance Tax: objects granted exemption from Estate Duty

    • Policy paper
  20. Extension of enhanced capital allowances for Enterprise Zones

    • Policy paper
  21. Extending the real time collection of tax on benefits in kind: voluntary payrolling

    • Policy paper
  22. Fuel duty: aqua-methanol

    • Policy paper
  23. Gaming Duty: increase gross gaming yield bands

    • Policy paper
  24. Hand-rolling tobacco duty rate

    • Policy paper
  25. Income and Corporation Tax: repeal of the renewals allowance

    • Policy paper
  26. Income and Corporation Tax: trading income received in non-monetary form

    • Policy paper
  27. Income and Corporation Tax: updating the transfer pricing guidelines

    • Policy paper
  28. Income Tax: Enterprise Investment Scheme and Venture Capital Trusts

    • Policy paper
  29. Income Tax: personal allowance and basic rate limit for 2017 to 2018

    • Policy paper
  30. Income Tax: preventing liability to charge being removed from certain taxable benefits in kind

    • Policy paper
  31. Income Tax: royalty withholding tax

    • Policy paper
  32. Income Tax: update to treatment of income from sporting testimonials

    • Policy paper
  33. Landfill Tax: increase in rates

    • Policy paper
  34. Oil and gas taxation: minor amendments to onshore, cluster area and investment allowances

    • Policy paper
  35. Oil and gas taxation: reduction in Petroleum Revenue Tax and supplementary charge

    • Policy paper
  36. Pension flexibility 2016

    • Policy paper
  37. Reform of the Landfill Communities Fund changes

    • Policy paper
  38. Setting Company Car Tax (CCT) rates for the 3 years to 2019 to 2020

    • Policy paper
  39. Stamp Duty Land Tax: higher rates on purchases of additional residential properties

    • Policy paper
  40. Stamp Duty Land Tax: reform of charging provisions for non-residential property

    • Policy paper
  41. State aid modernisation

    • Policy paper
  42. Tackling disguised remuneration

    • Policy paper
  43. Update to the Small and Medium-Sized Enterprises Research and Development relief: state aid cap calculation

    • Policy paper
  44. Updates to the alcohol duty rates

    • Policy paper
  45. Vaccine research relief: expiry in 2017

    • Policy paper
  46. Van Benefit Charge for Zero Emissions Vans

    • Policy paper
  47. VAT: representatives for overseas businesses and joint and several liability for online marketplaces

    • Policy paper
  48. VAT: revalorisation of registration and deregistration thresholds

    • Policy paper
  49. Vehicle Excise Duty rates for cars, vans, motorcycles and motorcycle trade licences

    • Policy paper
  50. Vehicle Excise Duty: update to 40 year rolling exemption for classic vehicles

    • Policy paper

TIINs published from January 2016

  1. Corporation Tax: changes to simplified arrangements for group relief

    • Policy paper
  2. Income Tax: benefits in kind for car data reporting requirements

    • Policy paper
  3. Income Tax: reporting the taxable value of a benefit in kind received under an optional remuneration arrangement

    • Policy paper
  4. Devolution of Landfill Tax to Wales and the 2 year transitional period for the Landfill Communities Fund

    • Policy paper
  5. Personal portfolio bonds: amending the property categories

    • Policy paper
  6. Pensions Tax: changes to administration of Relief at Source

    • Policy paper
  7. Corporation Tax: updating the securitisation regime

    • Policy paper
  8. Corporation Tax: instalment payments by very large companies

    • Policy paper
  9. Income Tax: tax relief for compensation payments from the Infected Blood Schemes

    • Policy paper
  10. Bank Levy: changes to scope and administration

    • Policy paper
  11. Income Tax: debt traded on a multilateral trading facility

    • Policy paper
  12. Landfill Tax: disposals not made at landfill sites

    • Policy paper
  13. Offshore trusts: anti-avoidance

    • Policy paper
  14. Partnership taxation: proposals to clarify tax treatment

    • Policy paper
  15. Pensions Tax registration

    • Policy paper
  16. Termination payments: removal of foreign service relief

    • Policy paper
  17. VAT: telecommunication services used outside the EU

    • Policy paper
  18. Country by country reporting - updated

    • Policy paper
  19. Amendments to Country By Country reporting 2017

    • Policy paper
  20. VAT: refund scheme for museums and galleries

    • Policy paper
  21. Corporation Tax: changes to Part 8C of the Corporation Tax Act 2010 tax on restitution interest payments

    • Policy paper
  22. Income Tax: tax relief for compensation payments from the Scottish Infected Blood Support Scheme

    • Policy paper
  23. Child Trust Funds: 'lifestyling' of accounts, annual subscription limits and other updates

    • Policy paper
  24. Individual Savings Accounts: subscription limits for 2017 to 2018 and other changes to ISA rules

    • Policy paper
  25. Individual Savings Accounts: Lifetime ISA

    • Policy paper
  26. Pensions Tax: Pensions Advice Allowance

    • Policy paper
  27. Digital reporting and record-keeping for business: Income Tax

    • Policy paper
  28. Cash basis: treatment of capital

    • Policy paper
  29. Calculation of profits of property businesses

    • Policy paper
  30. Income Tax: enlarging Social Investment Tax Relief

    • Policy paper
  31. Relief from Fuel Duty for recovered unleaded petrol vapour

    • Policy paper
  32. Tobacco Duty: Raw Tobacco Approval Scheme

    • Policy paper
  33. Income Tax: Venture Capital Trusts - returns of information

    • Policy paper
  34. Bank levy double taxation relief (single resolution fund levy)

    • Policy paper
  35. VAT: refunds to Tees Valley and West Midlands Combined Authorities

    • Policy paper
  36. Enhanced capital allowances schemes for energy saving and environmentally beneficial technologies

    • Policy paper
  37. Capital allowances for business cars

    • Policy paper
  38. National Insurance contributions: clarity for employers whose workers perform duties abroad (Class 1A)

    • Policy paper
  39. National Insurance contributions: UK Continental Shelf workers (Secondary Class 1)

    • Policy paper
  40. Corporation Tax: extension of interim securitisation regime

    • Policy paper
  41. Corporation Tax: The Postal Services Act 2011 (Taxation) (Amendment) Regulations 2016

    • Policy paper
  42. Income Tax: crowdfunding and Individual Savings Accounts

    • Policy paper
  43. The Major Sporting Events (Income Tax Exemption) Regulations 2016

    • Policy paper
  44. The Lloyd’s Underwriters (Roll-over Relief on Disposal of Assets of Ancillary Trust Fund) (Tax) Regulations 2016

    • Policy paper
  45. Bank Levy: amending the definition of high quality liquid assets and high quality securities

    • Policy paper
  46. Corporation Tax: Banking Surcharge (Information) Regulations 2016

    • Policy paper
  47. Stamp Duty Land Tax: a statutory order to provide relief for certain transfers involving a public body

    • Policy paper
  48. Income Tax: Personal Savings Allowance update

    • Policy paper
  49. VAT: zero-rating of women’s sanitary products

    • Policy paper
  50. Individual Savings Accounts: increasing flexibility for savers

    • Policy paper
  51. Apprenticeship Levy

    • Policy paper
  52. VAT: refunds of non-recoverable VAT for the Old Oak and Park Royal Development Corporation

    • Policy paper
  53. Employment Allowance: excluded companies

    • Policy paper
  54. Employment Allowance: increase to £3,000

    • Policy paper
  55. VAT: amendments to the VAT Refund Scheme for Museums and Galleries

    • Policy paper
  56. National Insurance contributions: reporting requirements for employers on the abolition of the contracted-out rebate

    • Policy paper
  57. VAT: reverse charge for electronic communications services

    • Policy paper
Published 14 November 2013
Last updated 27 March 2017 + show all updates
  1. VAT: refund scheme for museums and galleries added to collection.
  2. Tax information and impact notes added for Spring Budget 2017.
  3. Tax Information and Impact Note - Personal Tax: van benefit charge and the car and van fuel benefit charges - has been added to the collection
  4. Tax information and impact notes added for Legislation Day.
  5. New Tax Information and Impact Note effective
  6. "Corporation Tax: The Postal Services Act 2011 (Taxation) (Amendment) Regulations 2016 "added to "TIINs published from June 2013".
  7. Tax Information and Impact Note 'Income Tax: Personal Savings Allowance update', has been added to the collection.
  8. New policy document added under TIINs published from June 2013.
  9. The tax information and impact notes for Summer Budget 2015 have been added to this collection.
  10. Tax Information and Impact Note 'Class 2 National Insurance contributions: inactive members of Limited Liability Partnerships', has been added to the collection.
  11. All HMRC Tax Information and Impact Notes for Budget 2015 are now included in this collection.
  12. 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.
  13. Tax information and impact note 'Corporation Tax: devolution of rate-setting power to Northern Ireland' has been added to this collection.
  14. 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.
  15. Tax Information and Impact Note - Community Amateur Sports Clubs: changes to rules has now been added to the collection.
  16. Modernisation of ship and aircraft stores Tax Information and Impact Note added.
  17. Intrastat: revised arrivals exemption threshold - 1 January 2015 added.
  18. Autumn Statement 2014 3 December 2014 group added to the collection.
  19. 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.
  20. State Pension Top Up: Class 3A Voluntary National Insurance Contributions added to the collection.
  21. 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.
  22. 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.
  23. Insurance Premium Tax (IPT): exemption for spacecraft 8075 added to TIIN's collection.
  24. Tax Information and Impact Note - Pensions Flexibility 2015
  25. Collection of debt - coding out has been added to this list.
  26. Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2014 added to this collection.
  27. Updated to include the new National Insurance Bill 2014 legislation.
  28. The 'VAT: Mandatory online filing of VAT returns' Tax Information and Impact Note added to this collection.
  29. The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014 Tax Information and Impact Note added to this collection.
  30. 'The Value Added Tax (Drugs and Medicines Order 2014)' Tax Information and Impact Note added.
  31. Individual Savings Account (Amendment) Regulations 2014 has been added to the collection.
  32. 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.
  33. The Tax Information and Impact Notes about National Insurance changes for entertainers has been added to this collection.
  34. The Tax Information and Impact Notes about VAT: refunds to combined authorities has been added to this collection.
  35. All Tax Information and Impact Notes published for Budget 2014 have been added to this collection.
  36. A Tax Information and Impact Note about the International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014 has been added to this collection.
  37. A Tax Information and Impact Note about amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013 has been added to this collection.
  38. The Tax Information and Impact Notes about Partnerships review: limited liability partnerships: treatment of salaried members has been added to this collection.
  39. Tax Information and Impact Note about removal of extended time limit restriction for EU cases has benn added.
  40. A legislative change to PAYE Regulation 72F.
  41. 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.
  42. 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.
  43. This Tax Information and Impact Note about Payroll Giving: reduction in donation hand over time has been added to this collection.
  44. 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.
  45. New SI (2013/3218) added.
  46. TIIN Investment Manager Exemption and Collective Investment Schemes: expanding the “white list” has been added to the list.
  47. Tax Information and Impact note about Aggregates levy: suspension of exemptions has been added to the collection.
  48. Tax Information and Impact note about the VAT treatment of refunds made by manufacturers has been added to this collection.
  49. Tax information and inpact note about Regulatory Capital Securities Regulations has been added to this collection.
  50. First published.