Policy paper

Budget 2016: overview of tax legislation and rates (OOTLAR)

Tax policy measures announced at Budget 2016.

Documents

Overview of tax legislation and rates 2016

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Notes on Finance Bill 2016 resolutions

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Details

This document lists the tax policy measures announced at Budget 2016 and shows when they will be legislated. It also includes all of the tax information and impact notes and the rates tables. It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.

The government has also published notes on resolutions, which give a brief description of each of the Budget resolutions.

Published 16 March 2016
Last updated 1 April 2016 + show all updates
  1. Updates to the Class 4 NICs Upper Profits Limit to £42,385 for 2015 to 2016 referred to in the Class 4 NICs table in Annex B. It also clarifies the origin of the unchanged measures listed at the end of section 1.
  2. This document has been updated to include hyperlinks and usability.
  3. Added HTML versions of two sections of the OOTLAR.
  4. First published.