Policy paper
Autumn Budget 2017: index
Published 22 November 2017
© Crown copyright 2017
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| Preparing for EU exit | Autumn Budget 2017 |
| Official Development Assistance | Autumn Budget 2017 |
| Efficiency Review | Autumn Budget 2017 |
| Sovereign Grant | Autumn Budget 2017 |
| Financial assets | Autumn Budget 2017 |
| Other government assets | Autumn Budget 2017 |
| Personal allowance and higher rate threshold | Autumn Budget 2017 |
| Marriage Allowance: allowing claims on behalf of deceased partners | Autumn Budget 2017 |
| Off-payroll working in the private sector | Autumn Budget 2017 |
| Employment status discussion paper | Autumn Budget 2017 |
| Taxation of trusts | Autumn Budget 2017 |
| National Insurance Contributions (NICs) Bill | Autumn Budget 2017 |
| Rent-a-room relief | Autumn Budget 2017 |
| Mileage rates for landlords | Autumn Budget 2017 |
| Benefits in kind: electric vehicles | Autumn Budget 2017 |
| Taxation of employee business expenses | Autumn Budget 2017 |
| Self-funded training | Autumn Budget 2017 |
| Subsistence benchmark scale rates | Autumn Budget 2017 |
| Guidance and claims process for employee expenses | Autumn Budget 2017 |
| Armed forces personnel accommodation | Autumn Budget 2017 |
| Seafarers’ Earnings Deduction and the Royal Fleet Auxiliary | Autumn Budget 2017 |
| Qualifying Care Relief (QCR) and self-funded Shared Lives payments | Autumn Budget 2017 |
| Class 4 National Insurance contributions | Autumn Budget 2017 |
| Capital Gains Tax (CGT) payment window | Autumn Budget 2017 |
| Gift Aid donor benefit rules | Autumn Budget 2017 |
| Starting rate for savings | Autumn Budget 2017 |
| Individual Savings Account (ISA) annual subscription limits | Autumn Budget 2017 |
| Lifetime allowance for pensions | Autumn Budget 2017 |
| Save As You Earn Scheme | Autumn Budget 2017 |
| Life assurance and overseas pensions schemes | Autumn Budget 2017 |
| Business rates | Autumn Budget 2017 |
| SDLT | Autumn Budget 2017 |
| Taxing gains made by non-residents on immovable property | Autumn Budget 2017 |
| Corporate indexation allowance | Autumn Budget 2017 |
| Changing how non-resident companies’ UK property income and certain gains are taxed | Autumn Budget 2017 |
| Position paper: corporate tax and the digital economy | Autumn Budget 2017 |
| Withholding tax: royalties | Autumn Budget 2017 |
| Corporate capital gains | Autumn Budget 2017 |
| Hybrid mismatch rules | Autumn Budget 2017 |
| Intangible Fixed Asset Regime | Autumn Budget 2017 |
| Financial institution bail-in exemption | Autumn Budget 2017 |
| Securities deposited with financial institutions liable to 1.5% charges | Autumn Budget 2017 |
| Fuel duty | Autumn Budget 2017 |
| Alternative fuels | Autumn Budget 2017 |
| Air quality | Autumn Budget 2017 |
| VED | Autumn Budget 2017 |
| Company cars | Autumn Budget 2017 |
| Air Passenger Duty (APD) | Autumn Budget 2017 |
| Total Carbon Price | Autumn Budget 2017 |
| Climate Change Levy | Autumn Budget 2017 |
| Enhanced Capital Allowances: energy-saving technologies | Autumn Budget 2017 |
| First Year Tax Credits | Autumn Budget 2017 |
| Reducing plastics waste | Autumn Budget 2017 |
| Tackling waste crime | Autumn Budget 2017 |
| Landfill Communities Fund | Autumn Budget 2017 |
| Aggregates Levy | Autumn Budget 2017 |
| Transferable tax history for oil and gas | Autumn Budget 2017 |
| Other issues for late-life oil and gas assets | Autumn Budget 2017 |
| Tariff receipts | Autumn Budget 2017 |
| Alcohol duty rates and bands | Autumn Budget 2017 |
| Alcohol structures consultation | Autumn Budget 2017 |
| Tobacco duty rates | Autumn Budget 2017 |
| Minimum Excise Tax | Autumn Budget 2017 |
| VAT registration threshold | Autumn Budget 2017 |
| Import VAT | Autumn Budget 2017 |
| Access to VAT Refunds: Combined Authorities | Autumn Budget 2017 |
| Access to VAT Refunds: Accident Rescue Charities Grant Scheme | Autumn Budget 2017 |
| VAT and vouchers | Autumn Budget 2017 |
| Requirement to notify HMRC of offshore structures | Autumn Budget 2017 |
| Extending offshore time limits | Autumn Budget 2017 |
| VAT fraud in labour provision in construction sector | Autumn Budget 2017 |
| Hidden economy - conditionality | Autumn Budget 2017 |
| NICs Employment Allowance | Autumn Budget 2017 |
| Disguised remuneration | Autumn Budget 2017 |
| Profit fragmentation | Autumn Budget 2017 |
| Intangible fixed assets: related party step-up schemes | Autumn Budget 2017 |
| Depreciatory transactions | Autumn Budget 2017 |
| Carried interest | Autumn Budget 2017 |
| Double Taxation relief | Autumn Budget 2017 |
| Double taxation arrangement: multilateral instrument | Autumn Budget 2017 |
| Online VAT fraud: extending powers to UK businesses | Autumn Budget 2017 |
| Online VAT fraud: extending powers on overseas businesses | Autumn Budget 2017 |
| Online VAT fraud: VAT number display | Autumn Budget 2017 |
| Online VAT fraud: split payments | Autumn Budget 2017 |
| Encouraging compliance by user of digital platforms | Autumn Budget 2017 |
| Making Tax Digital (MTD) | Autumn Budget 2017 |
| Late Submission Penalties and Late Payment Interest | Autumn Budget 2017 |
| Closure of Certificate of Tax Deposit scheme | Autumn Budget 2017 |
| Faster recovery of self-assessment debt | Autumn Budget 2017 |
| Securing debt in insolvency: extension of security deposit legislation | Autumn Budget 2017 |
| Investing in HMRC | Autumn Budget 2017 |
| AI | Autumn Budget 2017 |
| Regulators’ Pioneer Fund | Autumn Budget 2017 |
| Tech Nation | Autumn Budget 2017 |
| UK Games Fund | Autumn Budget 2017 |
| Geospatial data | Autumn Budget 2017 |
| Ultra-low emission vehicles | Autumn Budget 2017 |
| Connected and autonomous vehicles | Autumn Budget 2017 |
| Long-term support for science and innovation | Autumn Budget 2017 |
| Research and development expenditure credit | Autumn Budget 2017 |
| International Talent | Autumn Budget 2017 |
| National Retraining Partnership | Autumn Budget 2017 |
| Retraining to work in priority sectors | Autumn Budget 2017 |
| Work-based training | Autumn Budget 2017 |
| Maths | Autumn Budget 2017 |
| Computer science | Autumn Budget 2017 |
| T Levels | Autumn Budget 2017 |
| Apprenticeship levy | Autumn Budget 2017 |
| Gender Disparity in STEM | Autumn Budget 2017 |
| Teacher Development Premium | Autumn Budget 2017 |
| Reducing student loan overpayments | Autumn Budget 2017 |
| National Living Wage and National Minimum Wage | Autumn Budget 2017 |
| Financing growth in innovative firms | Autumn Budget 2017 |
| Supporting businesses | Autumn Budget 2017 |
| Support for exporters | Autumn Budget 2017 |
| Investment Management Strategy 2 | Autumn Budget 2017 |
| CMA | Autumn Budget 2017 |
| Review into airline insolvency arrangements | Autumn Budget 2017 |
| Open Banking | Autumn Budget 2017 |
| Support for challenger banks | Autumn Budget 2017 |
| Post Office banking services | Autumn Budget 2017 |
| Credit Unions | Autumn Budget 2017 |
| Banking fines | Autumn Budget 2017 |
| Transforming Cities Fund | Autumn Budget 2017 |
| Pothole Fund | Autumn Budget 2017 |
| Digital rail upgrade | Autumn Budget 2017 |
| New National Infrastructure Commission study: Freight | Autumn Budget 2017 |
| Travel discounts | Autumn Budget 2017 |
| 5G testbeds and trials | Autumn Budget 2017 |
| Local full-fibre networks | Autumn Budget 2017 |
| Rail passenger communications | Autumn Budget 2017 |
| Flood defence investment | Autumn Budget 2017 |
| Sustainable investment in energy | Autumn Budget 2017 |
| Construction | Autumn Budget 2017 |
| Infrastructure delivery | Autumn Budget 2017 |
| Northern Powerhouse rail | Autumn Budget 2017 |
| North of Tyne devolution deal | Autumn Budget 2017 |
| Tyne & Wear Metro | Autumn Budget 2017 |
| Redcar Steelworks | Autumn Budget 2017 |
| Greater Manchester | Autumn Budget 2017 |
| Jodrell Bank | Autumn Budget 2017 |
| Liverpool City Region and Tees Valley | Autumn Budget 2017 |
| West Midlands | Autumn Budget 2017 |
| Midlands Connect | Autumn Budget 2017 |
| Manufacturing zones | Autumn Budget 2017 |
| Cambridge-Milton Keynes-Oxford Corridor | Autumn Budget 2017 |
| London business rates retention pilot | Autumn Budget 2017 |
| Crossrail 2 | Autumn Budget 2017 |
| Thames Estuary 2050 Growth Commission | Autumn Budget 2017 |
| New link road in Cornwall | Autumn Budget 2017 |
| New bridge in Great Yarmouth | Autumn Budget 2017 |
| Bristol Temple Meads | Autumn Budget 2017 |
| Isles of Scilly rural fuel duty rebate scheme | Autumn Budget 2017 |
| Capacity funding for Mayoral Combined Authorities | Autumn Budget 2017 |
| Local infrastructure rate | Autumn Budget 2017 |
| Business rates retention | Autumn Budget 2017 |
| Centenary fund | Autumn Budget 2017 |
| Poppy Factories | Autumn Budget 2017 |
| Cultural Development Fund | Autumn Budget 2017 |
| Scotland, Wales, and Northern Ireland funding | Autumn Budget 2017 |
| Scotland, Wales, and Northern Ireland: City and growth deals | Autumn Budget 2017 |
| VAT and APD | Autumn Budget 2017 |
| Northern Ireland rate of Corporation Tax | Autumn Budget 2017 |
| Scottish Islands rural fuel duty rebate scheme | Autumn Budget 2017 |
| Welsh Rail | Autumn Budget 2017 |
| Tolls on Severn Bridges | Autumn Budget 2017 |
| Banking fines | Autumn Budget 2017 |
| Deallocating sites from local plans | Autumn Budget 2017 |
| Intervention where there is a failure to progress Local Plans | Autumn Budget 2017 |
| First-time buyer led developments | Autumn Budget 2017 |
| Increasing housing density in urban areas | Autumn Budget 2017 |
| Strengthening the Housing Delivery Test | Autumn Budget 2017 |
| Expecting local authorities to bring forward 20% of their housing supply as small sites | Autumn Budget 2017 |
| Speeding up the development process | Autumn Budget 2017 |
| Review of build out | Autumn Budget 2017 |
| Register of planning permissions | Autumn Budget 2017 |
| Land Value Uplift | Autumn Budget 2017 |
| Removing restriction of Section 106 pooling | Autumn Budget 2017 |
| Speeding up the process of setting and revising CIL | Autumn Budget 2017 |
| Allowing authorities to set rates which better reflect the uplift in land values between a proposed and existing use | Autumn Budget 2017 |
| Changing indexation of CIL rates to house price inflation, rather than build costs | Autumn Budget 2017 |
| Giving combined authorities and planning joint committees with statutory plan-making functions the option to levy a Strategic Infrastructure Tariff (SIT) in future | Autumn Budget 2017 |
| Land Assembly Fund | Autumn Budget 2017 |
| New Garden Towns | Autumn Budget 2017 |
| Increasing the Housing Infrastructure Fund | Autumn Budget 2017 |
| Strategic planning in the South-East | Autumn Budget 2017 |
| Small sites: infrastructure and remediation | Autumn Budget 2017 |
| Home Building Fund: SMEs | Autumn Budget 2017 |
| Housing Guarantees | Autumn Budget 2017 |
| Affordable housing | Autumn Budget 2017 |
| Lifting Housing Revenue Account borrowing caps | Autumn Budget 2017 |
| Estate regeneration | Autumn Budget 2017 |
| Construction skills | Autumn Budget 2017 |
| Grenfell Tower | Autumn Budget 2017 |
| Stamp Duty Land Tax first time buyers | Autumn Budget 2017 |
| Help to Buy Equity Loan | Autumn Budget 2017 |
| Creditworthiness and rental payment data | Autumn Budget 2017 |
| Empty homes premium | Autumn Budget 2017 |
| Right to Buy pilot | Autumn Budget 2017 |
| Rough sleeping | Autumn Budget 2017 |
| Housing First Pilots | Autumn Budget 2017 |
| Private rented sector access schemes: support for households at risk of homelessness | Autumn Budget 2017 |
| Longer tenancies | Autumn Budget 2017 |
| Targeted Affordability Funding | Autumn Budget 2017 |
| NHS Funding | Autumn Budget 2017 |
| NHS pay | Autumn Budget 2017 |
| NHS capital investment | Autumn Budget 2017 |
| Mental health | Autumn Budget 2017 |
| Disabled facilities grant | Autumn Budget 2017 |
| Universal Credit | Autumn Budget 2017 |
| State Pension and Pension Credit | Autumn Budget 2017 |
| Benefit fraud and error | Autumn Budget 2017 |
| Relationship support | Autumn Budget 2017 |
| Barber Review | Autumn Budget 2017 |
| GovTech Catalyst | Autumn Budget 2017 |
| GovTech Fund | Autumn Budget 2017 |
| Balance Sheet Review | Autumn Budget 2017 |
| Workforce strategy | Autumn Budget 2017 |
| Public sector leadership | Autumn Budget 2017 |
| Public sector pay | Autumn Budget 2017 |
Tax updates and technical changes
| Amendment to the Customs and Excise Management Act 1979 | Overview of Tax Legislation and Rates |
| Annual tax on enveloped dwellings (ATED) – 2018 to 2019 annual chargeable amounts | Overview of Tax Legislation and Rates |
| Bank levy re-scope | Overview of Tax Legislation and Rates |
| Consultation on an innovative Enterprise Investment Scheme fund | Overview of Tax Legislation and Rates |
| Corporate interest restriction | Overview of Tax Legislation and Rates |
| Corporation tax: exemption for the Education Authority (Northern Ireland) | Overview of Tax Legislation and Rates |
| Customs examination powers: section 24 of Finance Act 1994 | Overview of Tax Legislation and Rates |
| Disincorporation relief | Overview of Tax Legislation and Rates |
| Engaging with stakeholders on Social Investment Tax Relief care homes accreditation | Overview of Tax Legislation and Rates |
| Enterprise Investment Scheme and Venture Capital Schemes | Overview of Tax Legislation and Rates |
| First Year Allowances for zero-emission goods vehicles and gas refuelling equipment | Overview of Tax Legislation and Rates |
| Gaming duty | Overview of Tax Legislation and Rates |
| Insolvency and phoenixism risks | Overview of Tax Legislation and Rates |
| Landfill Tax: rates 2019 to 2020 | Overview of Tax Legislation and Rates |
| Master trust tax registration | Overview of Tax Legislation and Rates |
| Partnership taxation: proposals to clarify tax treatment | Overview of Tax Legislation and Rates |
| Plant and machinery lease accounting changes | Overview of Tax Legislation and Rates |
| Reform of tax treatment of termination payments: foreign service relief | Overview of Tax Legislation and Rates |
| Save-As-You-Earn Pause | Overview of Tax Legislation and Rates |
| Stamp Duty Land Tax: changes to the filing and payment process | Overview of Tax Legislation and Rates |
| VAT: grouping consultation- summary of responses | Overview of Tax Legislation and Rates |
| Venture Capital Schemes: streamlining the advance assurance service | Overview of Tax Legislation and Rates |
| Venture Capital Trusts: effect of anti-abuse provisions on commercial mergers | Overview of Tax Legislation and Rates |
| Wine dilution | Overview of Tax Legislation and Rates |
| Withholding tax exemption for a debt traded on a multilateral trading facility | Overview of Tax Legislation and Rates |