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:

Finance Bill 2018-19 29 October 2018

Budget 2018

  1. Increasing the Child Trust Fund annual subscription limit for 2019 to 2020
  2. Increasing the Junior Individual Savings Account subscription limit for 2019 to 2020
  3. Air Passenger Duty rates from 1 April 2020 to 31 March 2021
  4. Amendments to tax legislation to reflect EU exit
  5. Capital Gains Tax annual exempt amount for tax year 2019 to 2020
  6. Carbon Emissions Tax
  7. Changes to interest provisions for late payment, repayment and penalties
  8. Changes to personal company tests for Entrepreneurs’ Relief
  9. Changes to residence nil rate band
  10. Changes to taxing gains made by non-residents on UK immovable property
  11. Changes to the Corporate Interest Restriction rules
  12. Changes to the higher rates of Stamp Duty Land Tax for additional dwellings
  13. Changes to the VAT specified supplies anti-avoidance
  14. Changes to the VAT treatment of vouchers
  15. Clarification of capital allowances for costs of altering land
  16. Controlled Foreign Companies and EU Anti-Tax Avoidance Directive
  17. Corporation Tax: amendments to reform of loss relief rules
  18. Corporation Tax changes for hybrid and other mismatches regime
  19. Corporation Tax changes to the definition of permanent establishment
  20. Diverted Profits Tax changes
  21. Ending enhanced capital allowances for energy and water efficient plant and machinery
  22. Extension of Stamp Duty Land Tax First Time Buyers' Relief
  23. First-year allowance for electric charge-points
  24. Gift Aid Small Donations Scheme changes
  25. Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns
  26. Income Tax Personal Allowance and basic rate limit from 2019 to 2020
  27. Increase in Alcohol Duty rates
  28. Increases to charities’ small trading exemption limits
  29. Minimum qualifying period extension for Entrepreneurs’ Relief
  30. Movement of soft drinks between the Isle of Man and UK under Soft Drinks Industry Levy
  31. New statutory remedy for advance Corporation Tax
  32. Offshore receipts from intangible property
  33. Penalty for late submission or failure to submit a return Soft Drinks Industry Levy
  34. Reduction of rate of special writing down allowance for capital allowances
  35. Reform of de-grouping charge rules in the corporate intangibles regime
  36. Remote Gaming Duty increase
  37. Stamp Duty Relief for Share Incentive Plans
  38. Stamp Duty, Stamp Duty Reserve Tax transfers of listed securities and connected persons
  39. Tax avoidance involving profit fragmentation for Income Tax and Corporation Tax
  40. Tax changes for UK property income of non-UK resident companies
  41. Tax Treatment of Social Security Benefits
  42. Taxation of hybrid capital instruments
  43. Temporary increase in the Annual Investment Allowance
  44. Tobacco products duty rates for 2018
  45. Van and fuel benefit charges for cars and vans from 6 April 2019
  46. VAT reverse charge anti-avoidance changes
  47. VAT reverse charge for building and construction services
  48. VAT thresholds remain unchanged
  49. Vehicle Excise Duty increases for cars, vans, motorcycles and motorcycle trade licences

Finance Bill 2018-19 6 July 2018

  1. Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates
  2. Capital Gains Tax and Corporation Tax on UK property gains
  3. Changes to the Corporation Tax exit charges
  4. Changes to the Corporation Tax reform of loss relief rules
  5. Changes to Gaming Duty accounting periods and administration
  6. Changes to Optional Remuneration Arrangements rules for taxable cars and vans
  7. Changes to the Stamp Duty Land Tax filing and payment time limits
  8. Changes to the treatment of emergency vehicles for private use
  9. Climate Change Levy exemption for mineralogical and metallurgical processes
  10. Corporation Tax changes to the corporate interest restriction rules
  11. Corporation Tax on UK property income of non-UK resident companies
  12. Deferral of exit charge payments for Capital Gains Tax
  13. Entrepreneurs’ Relief where shareholding ‘diluted’ below the 5% threshold
  14. Exempt zero-emission capable taxis from Vehicle Excise Duty expensive car supplement
  15. Extension of offshore time limits for the assessment of tax
  16. Extension of security deposit legislation
  17. HGV Levy draft legislation: tax information and impact note
  18. Hybrid and other mismatches Anti-Tax Avoidance Directive
  19. Implementing a directive on tax dispute resolution mechanisms in the EU
  20. Income Tax and Corporation Tax response to accounting changes for leasing
  21. Income Tax rent‑a‑room relief
  22. Interest harmonisation and sanctions for late payment
  23. International Tax enforcement disclosable arrangements
  24. Late submission penalties
  25. New still cider and perry bands for Alcohol Duty
  26. Oil and gas taxation: transferable tax history and retention of decommissioning expenditure
  27. Profit fragmentation
  28. Reform of employer contributions into life assurance and overseas pension schemes
  29. Simplification of donor benefits rules for Gift Aid
  30. Stamp Duty exemption for financial institutions in resolution
  31. Tobacco Duty on heated tobacco
  32. VAT grouping eligibility criteria changes
  33. VAT treatment of vouchers
  34. Workplace charging for all-electric and plug-in hybrid vehicles

Autumn Budget 2017 22 November 2017

  1. Air passenger duty: rates from 1 April 2019 to 31 March 2020
  2. Annual Tax on Enveloped Dwellings: annual chargeable amounts for 2018 to 2019
  3. Annual update to the Energy Technology List for first year capital allowances
  4. Capital Gains Tax: carried interest
  5. Corporation Tax: amendments to the corporate interest restriction rules
  6. Corporation Tax: amendments to the hybrid and other mismatches regime
  7. Corporation Tax: capital gains assets transferred to non-resident company - reorganisations of share capital
  8. Corporation Tax: capital gains depreciatory transactions within a group
  9. Corporation Tax: double taxation relief and permanent establishment losses
  10. Corporation Tax: exemption for Northern Ireland Education Authority
  11. Corporation Tax: increasing the rate of Research and Development expenditure credit
  12. Corporation Tax: intangible fixed assets - related party step-up schemes
  13. Corporation Tax: removal of capital gains indexation allowance from 1 January 2018
  14. Disguised remuneration: further update
  15. Double taxation: Powers to implement Multilateral Instrument
  16. Double taxation relief: changes to targeted anti-avoidance rule
  17. Extend first year tax credits for 5 years and reduce the rate of claim
  18. Extension of first year allowances for zero-emission goods vehicles and gas refuelling equipment
  19. Income Tax: armed forces accommodation allowance exemption
  20. Income Tax: cars appropriate percentage - increasing the diesel supplement
  21. Income Tax: encouraging more high-growth investment through Venture Capital Trusts
  22. Income Tax: extending Seafarers' Earnings Deduction to the Royal Fleet Auxiliary
  23. Income Tax: Marriage Allowance claims on behalf of deceased partners
  24. Income Tax: mileage rates for unincorporated property businesses
  25. Income Tax: scope of qualifying care relief for self-funded Shared Lives payments
  26. Income Tax: the Enterprise Investment Scheme and Venture Capital Trusts - encouraging investments in knowledge-intensive companies
  27. Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2018
  28. Income Tax: venture capital schemes - relevant investments
  29. Income Tax: venture capital schemes - risk to capital condition
  30. Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers
  31. Indexing the Minimum Excise Tax
  32. Ring Fence Corporation Tax: tariff receipts
  33. Stamp Duty Land Tax: higher rates - minor amendments
  34. Stamp Duty Land Tax: relief for first time buyers
  35. Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions
  36. Tobacco products duty rates
  37. VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online
  38. VAT: maintain thresholds for 2 years from 1 April 2018
  39. VAT: refunds to combined authorities, fire and rescue authorities
  40. Vehicle Excise Duty: introduction of the diesel supplement
  41. Vehicle Excise Duty: rates for cars, vans, motorcycles and motorcycle trade licences from April 2018

Finance Bill 2017-18 13 September 2017

Spring Budget 2017 8 March 2017

  1. Air Passenger Duty: changes to rates
  2. Alcohol Duty: rate changes
  3. Corporation Tax and Income Tax: tax treatment of appropriations to trading stock
  4. Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation
  5. Gaming Duty: increase in casino gross gaming yield bands
  6. Income Tax and Corporation Tax: disposals of land in the UK
  7. Income Tax: dividend allowance reduction
  8. Increase to the cash basis threshold for unincorporated businesses
  9. Insurance Premium Tax: anti-forestalling
  10. Making Tax Digital for business
  11. Minimum Excise Tax for cigarettes
  12. Off-payroll working in the public sector: changes to the intermediaries legislation
  13. Promoters of Tax Avoidance Schemes: associated and successor entities rules
  14. Qualifying recognised overseas pension schemes: charge on transfers
  15. Reducing the money purchase annual allowance
  16. VAT registration threshold
  17. Vehicle Excise Duty: increase in rates for cars, vans, motorcycles and motorcycle trade licences

TIINs published from January 2017

  1. VAT: changes to the supply of digital services 2019
  2. Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018
  3. Export penalties: changes to the Export (Penalty) Regulations 2003
  4. Penalties: changes to the Customs (Contravention of a Relevant Rule) Regulations 2003
  5. Individual Savings Accounts: Statutory Instrument increasing the Junior ISA subscription limit for 2018 to 2019
  6. Child Trust Funds: Increase in the annual subscription limit for 2018 to 2019
  7. Income and Corporation Tax: update to definition of transfer pricing guidelines
  8. The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018
  9. Capital Gains Tax: annual exempt amount for tax year 2018 to 2019
  10. Finance Act 2003: updates to Part 3
  11. Corporation Tax: changes to simplified arrangements for group relief
  12. Income Tax: benefits in kind for car data reporting requirements
  13. Income Tax: reporting the taxable value of a benefit in kind received under an optional remuneration arrangement
  14. Devolution of Landfill Tax to Wales and the 2 year transitional period for the Landfill Communities Fund
  15. Personal portfolio bonds: amending the property categories
  16. Pensions Tax: changes to administration of Relief at Source
  17. Corporation Tax: updating the securitisation regime
  18. Corporation Tax: instalment payments by very large companies
  19. Income Tax: tax relief for compensation payments from the Infected Blood Schemes
  20. Bank Levy: changes to scope and administration
  21. Income Tax: debt traded on a multilateral trading facility
  22. Landfill Tax: disposals not made at landfill sites
  23. Offshore trusts: anti-avoidance
  24. Partnership taxation: proposals to clarify tax treatment
  25. Pensions Tax registration
  26. Termination payments: removal of foreign service relief
  27. VAT: telecommunication services used outside the EU
  28. Country by country reporting - updated
  29. Amendments to Country By Country reporting 2017
  30. VAT: refund scheme for museums and galleries
  31. Corporation Tax: changes to Part 8C of the Corporation Tax Act 2010 tax on restitution interest payments
  32. Income Tax: tax relief for compensation payments from the Scottish Infected Blood Support Scheme
  33. Child Trust Funds: 'lifestyling' of accounts, annual subscription limits and other updates
  34. Individual Savings Accounts: subscription limits for 2017 to 2018 and other changes to ISA rules
  35. Individual Savings Accounts: Lifetime ISA
  36. Pensions Tax: Pensions Advice Allowance
  37. Digital reporting and record-keeping for business: Income Tax
  38. Cash basis: treatment of capital
  39. Calculation of profits of property businesses
  40. Income Tax: enlarging Social Investment Tax Relief
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.