Collection

Spring Budget 2017: tax-related documents

Spring Budget 2017 tax related documents from HM Revenue and Customs (HMRC).

• From: HM Revenue & Customs
• Published: 6 March 2017
• Last updated: 8 March 2017 — See all updates

The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his Spring Budget to Parliament on 8 March 2017. Full details of all announcements, supporting documents and further information are available from:

• Spring Budget 2017 - full details of all announcements
• Overview of tax legislation and rates (OOTLAR) - a list of the tax policy measures announced and details of when they will be legislated
• Finance Bill 2017 - supporting documents

Measures with effect from 8 March 2017

• Corporation Tax and Income Tax: tax treatment of appropriations to trading stock
  • 8 March 2017
  • Policy paper
• Income Tax and Corporation Tax: disposals of land in the UK
  • 3 February 2021
  • Policy paper
• Insurance Premium Tax: anti-forestalling
  • 8 March 2017
  • Policy paper
• Promoters of Tax Avoidance Schemes: associated and successor entities rules
  • 8 March 2017
  • Policy paper
• Qualifying recognised overseas pension schemes: charge on transfers
  • 8 March 2017
  • Policy paper

Tax information and impact notes

• Air Passenger Duty: changes to rates
  • 8 March 2017
  • Policy paper
• Alcohol Duty: rate changes
  • 8 March 2017
  • Policy paper
• Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation
  • 8 March 2017
  • Policy paper
• Gaming Duty: increase in casino gross gaming yield bands
  • 8 March 2017
  • Policy paper
• Income Tax: dividend allowance reduction
  • 8 March 2017
  • Policy paper
• Increase to the cash basis threshold for unincorporated businesses
  • 8 March 2017
  • Policy paper
• Making Tax Digital for business
  • 8 March 2017
  • Policy paper
• Minimum Excise Tax for cigarettes
  • 8 March 2017
  • Policy paper
• Off-payroll working in the public sector: changes to the intermediaries legislation
  • 8 March 2017
  • Policy paper
• Reducing the money purchase annual allowance
  • 8 March 2017
  • Policy paper
• Vehicle Excise Duty: increase in rates for cars, vans, motorcycles and motorcycle trade licences
  • 8 March 2017
  • Policy paper

Published 6 March 2017
Last updated 8 March 2017 + show all updates

1. 8 March 2017

   All HMRC tax related documents and other announcements for Spring Budget 2017.

2. 6 March 2017

   First published.