News story

Finance Bill 2014: draft legislation published

Following the Autumn Statement, the government has today published responses to consultations alongside draft legislation to be included in Finance Bill 2014.

Following Budget 2013, the government consulted on a number of tax policies over the summer. Today the government is publishing responses to those consultations alongside draft legislation which will be included in Finance Bill 2014.

This fulfils the government’s objective to confirm the majority of intended tax changes at least three months ahead of publication.

The draft legislation will be open for technical consultation until 4 February 2014. Full details are set out in the Overview of Legislation in Draft (OLD) document, which also includes Tax Information and Impact Notes for each measure. The government is also publishing draft legislation, summaries of responses to consultations and other technical and guidance notes.

The following documents will be published during the day of 10 December 2013 and will be signposted from this page as they become available.

Overview

Finance Bill 2014: Main Documents

Draft Legislation and Explanatory Notes

These include all of the draft clauses published today.

Overview of Legislation in Draft (OLD)

This includes a high level overview of every measure plus the full set of Tax Information and Impact Notes (TIINs).

Policy Packs

These are separate documents for every measure including the TIIN, draft legislation, explanatory notes and any additional guidance or technical notes.

Summary of Responses to Consultations

These are the responses to the consultations held over the summer following the Chancellor’s Budget announcements.

Technical and Guidance Notes

These are issued by HMRC and give more details about specific policy announcements.

Autumn Statement 2013