Policy paper

Spring Budget 2017 index

Published 8 March 2017

Announcement Where to find it
Class 4 National Insurance contributions (NICs) Spring Budget 2017 Self-employed and NICs fact sheet
Dividend allowance Spring Budget 2017
Taxation of benefits in kind Spring Budget 2017
Accommodation benefits Spring Budget 2017
Employee expenses Spring Budget 2017
NS&I Investment Bond final rate Spring Budget 2017
Master trust tax registration Spring Budget 2017
Research and development (R&D) tax review Spring Budget 2017
Patient capital review Spring Budget 2017
Withholding tax on interest Spring Budget 2017
Business rates Spring Budget 2017
Stamp Duty Land Tax Spring Budget 2017
Offshore property developers Spring Budget 2017
Rent-a-room relief Spring Budget 2017
Vehicle Excise Duty (VED) Spring Budget 2017
HGV VED and Road User Levy Spring Budget 2017
Red diesel Spring Budget 2017
Air Passenger Duty (APD) Spring Budget 2017
Carbon pricing Spring Budget 2017
Levy Control Framework Spring Budget 2017
Oil and gas: Tax for late-life oil and gas assets Spring Budget 2017
Aggregates Levy Spring Budget 2017
Landfill Tax Spring Budget 2017
Packaging recycling targets Spring Budget 2017
Alcohol duty rates and bands Spring Budget 2017
Tobacco duty rates Spring Budget 2017
Minimum Excise Tax Spring Budget 2017
Value Added Tax (VAT): Registration and deregistration thresholds Spring Budget 2017
Soft Drinks Industry Levy Spring Budget 2017
Insurance Premium Tax (IPT) Spring Budget 2017
Digital administration Spring Budget 2017
Tax simplification Spring Budget 2017
HMRC large business risk review Spring Budget 2017
Promoters of Tax Avoidance Schemes (POTAS) Spring Budget 2017
Strengthening tax avoidance sanctions and deterrents Spring Budget 2017
Tax treatment of appropriations to trading stock Spring Budget 2017
Qualifying recognised overseas pension schemes (QROPS): introduction of transfer charge Spring Budget 2017 Technical documents relating to measures with immediate effect: QROPS measure
VAT: Use and enjoyment provisions for business to consumer mobile phone services Spring Budget 2017
VAT: Fraud in the provision of labour in the construction sector Spring Budget 2017
VAT: ‘Split Payment’ model Spring Budget 2017
Image rights Spring Budget 2017
Employment Allowance Spring Budget 2017
Tax credit debt Spring Budget 2017
Benefit fraud and error Spring Budget 2017
T-levels: 16-19 Technical education Spring Budget 2017
Further Education maintenance loans Spring Budget 2017
Lifelong learning pilots Spring Budget 2017
Return to work support Spring Budget 2017
Part-time maintenance loans Spring Budget 2017 Consultation responses: Part-time maintenance loans
Doctoral loans Spring Budget 2017 Consultation responses: Doctoral loans
Schools investment Spring Budget 2017
School maintenance Spring Budget 2017
School transport Spring Budget 2017
5G Strategy Spring Budget 2017 5G Strategy
Full-fibre broadband Spring Budget 2017
Local transport Spring Budget 2017
National road network Spring Budget 2017
Industrial Strategy Challenge Fund (ISCF) Spring Budget 2017
Talent funding Spring Budget 2017
Global research talent Spring Budget 2017
Devolution Spring Budget 2017 Memorandum of Understanding on further devolution to London
City deals in Scotland and Wales Spring Budget 2017
Social care Spring Budget 2017
Accident & Emergency (A&E) capital investment Spring Budget 2017
Sustainability and Transformation Plans Spring Budget 2017
Consumers and markets green paper Spring Budget 2017
Reducing the burden on small co-operatives Spring Budget 2017
Air quality Spring Budget 2017
Centenary fund Spring Budget 2017
Tackling domestic violence and abuse Spring Budget 2017
Tampon Tax Fund for women’s charities Spring Budget 2017
400th anniversary of the Mayflower crossing Spring Budget 2017
Exceptions to limiting support to two children Spring Budget 2017

Tax updates and technical changes

Announcement Where to find it
Income Tax charge and rates: 2017-18 tax year Spring Budget 2017: overview of tax legislation and rates
Tackling disguised remuneration avoidance schemes Spring Budget 2017: overview of tax legislation and rates
Life insurance policies – Part surrenders and part assignments Spring Budget 2017: overview of tax legislation and rates
Changes to tax treatment of foreign pension regimes Spring Budget 2017: overview of tax legislation and rates
Petroleum Revenue Tax regime administrative savings Spring Budget 2017: overview of tax legislation and rates
Reform of the Substantial Shareholdings Exemption Spring Budget 2017: overview of tax legislation and rates
Loss relief reform Spring Budget 2017: overview of tax legislation and rates
Northern Ireland Corporation Tax changes Spring Budget 2017: overview of tax legislation and rates
Hybrids and other mismatches Spring Budget 2017: overview of tax legislation and rates
Corporation Tax relief for museums and galleries Spring Budget 2017: overview of tax legislation and rates
Corporation Tax deductions for grassroots sports Spring Budget 2017: overview of tax legislation and rates
Corporation Tax – Patent Box: Cost Sharing Arrangements Spring Budget 2017: overview of tax legislation and rates
Corporation Tax: tax deductibility of corporate interest expense Spring Budget 2017: overview of tax legislation and rates
Reform of domicile rules and inheritance tax Spring Budget 2017: overview of tax legislation and rates
Trading and property income allowances Spring Budget 2017: overview of tax legislation and rates
Landfill Tax: Definition of taxable disposal Spring Budget 2017: overview of tax legislation and rates
Fulfilment House Due Diligence Scheme Spring Budget 2017: overview of tax legislation and rates
Gaming duty Spring Budget 2017: overview of tax legislation and rates
Remote gaming duty: freeplays Spring Budget 2017: overview of tax legislation and rates
Amendments to Social Investment Tax Relief Spring Budget 2017: overview of tax legislation and rates
Disclosure of Indirect Tax Avoidance Schemes Spring Budget 2017: overview of tax legislation and rates
VAT: penalty changes in fraud cases Spring Budget 2017: overview of tax legislation and rates
Offshore evasion – Requirement to Correct previous non-compliance Spring Budget 2017: overview of tax legislation and rates
Tobacco Illicit Trade Protocol – licensing of equipment and the supply chain Spring Budget 2017: overview of tax legislation and rates
Tax-advantaged venture capital schemes Spring Budget 2017: overview of tax legislation and rates
Alignment of dates for making good on benefits-in-kind (BiKs) Spring Budget 2017: overview of tax legislation and rates
Optional remuneration arrangements (salary sacrifice) Spring Budget 2017: overview of tax legislation and rates
Reform of tax treatment of termination payments Spring Budget 2017: overview of tax legislation and rates
Enterprise Management Incentives: continued provision of the relief Spring Budget 2017: overview of tax legislation and rates
Extension of High-end TV, Animation and Video Games tax reliefs Spring Budget 2017: overview of tax legislation and rates
Non-resident companies chargeable to Income Tax and non-resident Capital Gains Tax Spring Budget 2017: overview of tax legislation and rates
Oil and Gas Taxation: extension to investment and cluster area allowances Spring Budget 2017: overview of tax legislation and rates
Heated Tobacco Consultation Spring Budget 2017: overview of tax legislation and rates
Partnership Taxation: proposals to clarify tax treatment Spring Budget 2017: overview of tax legislation and rates
Hidden Economy – Sanctions and conditionality Spring Budget 2017: overview of tax legislation and rates
Removing NICs from the effects of Limitation Act and aligning recovery of debts Spring Budget 2017: overview of tax legislation and rates