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Budget 2015: HM Revenue and Customs

Budget 2015: HM Revenue and Customs

The Chancellor of the Exchequer delivered his Budget to Parliament on 18 March 2015. Full details of all announcements, supporting documents and information are available from the Budget 2015 page.

HM Revenue and Customs (HMRC) tax related documents and other announcements for Budget 2015 are available below.

Making tax easier

Overview of Tax Legislation and Rates (OOTLAR). This document sets out the detail of each tax policy measure announced at Budget 2015. 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.

Finance Bill 2015 measures announced at Budget 2015 which have effect from 18 March 2015:

The Finance Bill 2015 will be published on 24 March 2015. You can find supporting and related documents at Finance Bill 2015.

Tax Information and Impact Notes (TIINs)

  1. VAT: deductions relating to foreign branches

    • 18 March 2015
    • Policy paper

  2. Corporation Tax: loss refresh prevention

    • 18 March 2015
    • Policy paper

  3. Status for tax purposes of certain bodies

    • 18 March 2015
    • Policy paper

  4. Bank Levy: rate change

    • 18 March 2015
    • Policy paper

  5. Capital Gains Tax and Entrepreneurs’ Relief: joint ventures and partnerships

    • 18 March 2015
    • Policy paper

  6. Capital Gains Tax: Entrepreneurs’ Relief associated disposal rules

    • 18 March 2015
    • Policy paper

  7. Alcohol Duty: changes to rates

    • 18 March 2015
    • Policy paper

  8. VAT: refunds for palliative care charities

    • 18 March 2015
    • Policy paper

  9. Capital allowances: anti-avoidance rules for plant and machinery

    • 26 February 2015
    • Policy paper

  10. Capital Gains Tax: exemption for certain wasting assets

    • 18 March 2015
    • Policy paper

  11. Corporation Tax: oil and gas companies Investment Allowance and reduction in supplementary charge

    • 18 March 2015
    • Policy paper

  12. Corporation Tax: increasing the rate of Film Tax Relief

    • 18 March 2015
    • Policy paper

  13. Corporation Tax: high end Television Tax Relief

    • 18 March 2015
    • Policy paper

  14. VAT: refunds to medical courier charities

    • 18 March 2015
    • Policy paper

  15. Income Tax: personal allowance and basic rate limit for 2016 to 2017 and 2017 to 2018

    • 18 March 2015
    • Policy paper

  16. Tax administration: regulations to implement the UK’s automatic exchange of information agreements

    • 18 March 2015
    • Policy paper

Additional documents published 24 March 2015

The following documents which are related to Budget measures have been published on 24 March 2015.

  1. Peer-to-peer bad debt relief: proposed technical criteria

    • 24 March 2015
    • Policy paper

  2. Tackling illicit tobacco: from leaf to light

    • 24 March 2015
    • Policy paper

  3. Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

    • 24 March 2015
    • Policy paper

  4. Tax-advantaged venture capital schemes: draft legislation and explanatory notes

By Paula Ayres | 25/03/2015 | Latest News | No Comments |

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