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Budget 2018: tax-related documents

The Chancellor of the Exchequer, the Rt Hon Philip Hammond MP, delivered his Budget 2018 to Parliament on 29 October 2018. Full details of all announcements, supporting documents and information are available from:

Measures with immediate effect from 29 October 2018

 

Tax information and impact notes

 
  1. Air Passenger Duty rates from 1 April 2020 to 31 March 2021
    • 29 October 2018
    • Policy paper
  2. Amendments to tax legislation to reflect EU exit
    • 29 October 2018
    • Policy paper
  3. Capital Gains Tax annual exempt amount for tax year 2019 to 2020
    • 29 October 2018
    • Policy paper
  4. Carbon Emmisions Tax
    • 29 October 2018
    • Policy paper
  5. Changes to interest provisions for late payment, repayment and penalties
    • 29 October 2018
    • Policy paper
  6. Changes to Residence Nil Rate Band
    • 29 October 2018
    • Policy paper
  7. Changes to taxing gains made by non-residents on UK immovable property
    • 29 October 2018
    • Policy paper
  8. Changes to the VAT specified supplies anti-avoidance
    • 29 October 2018
    • Policy paper
  9. Changes to the VAT treatment of vouchers
    • 29 October 2018
    • Policy paper
  10. Corporation Tax changes for hybrid and other mismatches regime
    • 29 October 2018
    • Policy paper
  11. Corporation Tax changes to the definition of permanent establishment
    • 29 October 2018
    • Policy paper
  12. Diverted Profits Tax changes
    • 29 October 2018
    • Policy paper
  13. Ending enhanced capital allowances for energy and water efficient plant and machinery
    • 29 October 2018
    • Policy paper
  14. First-year allowance for electric charge-points
    • 29 October 2018
    • Policy paper
  15. Gift Aid Small Donations Scheme changes
    • 29 October 2018
    • Policy paper
  16. Income Tax, Capital Gains Tax and Corporation Tax voluntary tax returns
    • 29 October 2018
    • Policy paper
  17. Income Tax Personal Allowance and basic rate limit from 2019 to 2020
    • 29 October 2018
    • Policy paper
  18. Increase in Alcohol Duty rates
    • 29 October 2018
    • Policy paper
  19. Increase of the Landfill Tax rates
    • 29 October 2018
    • Policy paper
  20. Increases to charities’ small trading exemption limits
    • 29 October 2018
    • Policy paper
  21. Minimum qualifying period extension for Entrepreneurs’ Relief
    • 29 October 2018
    • Policy paper
  22. Movement of soft drinks between the Isle of Man and UK under Soft Drinks Industry Levy
    • 29 October 2018
    • Policy paper
  23. New statutory remedy for advance Corporation Tax
    • 29 October 2018
    • Policy paper
  24. Offshore receipts from intangible property
    • 29 October 2018
    • Policy paper
  25. Penalty for late submission or failure to submit a return Soft Drinks Industry Levy
    • 29 October 2018
    • Policy paper
  26. Reduction of rate of special writing down allowance for capital allowances
    • 29 October 2018
    • Policy paper
  27. Remote Gaming Duty increase
    • 29 October 2018
    • Policy paper
  28. Stamp Duty Relief for Share Incentive Plans
    • 29 October 2018
    • Policy paper
  29. Stamp Duty, Stamp Duty Reserve Tax transfers of listed securities and connected persons
    • 29 October 2018
    • Policy paper
  30. Tax Treatment of Social Security Benefits
    • 29 October 2018
    • Policy paper
  31. Taxation of hybrid capital instruments
    • 29 October 2018
    • Policy paper
  32. Temporary increase in the Annual Investment Allowance
    • 29 October 2018
    • Policy paper
  33. Tobacco products duty rates for 2018
    • 29 October 2018
    • Policy paper
  34. Van and fuel benefit charges for cars and vans from 6 April 2019
    • 29 October 2018
    • Policy paper
  35. VAT reverse charge anti-avoidance changes
    • 29 October 2018
    • Policy paper
  36. VAT thresholds remain unchanged
    • 29 October 2018
    • Policy paper

Other HMRC budget related documents

 
  1. Carbon Emissions Tax technical note
    • 29 October 2018
    • Guidance
  2. Hybrid capital instruments technical note
    • 29 October 2018
    • Guidance
Channel website: https://www.gov.uk/government/organisations/hm-treasury

Original article link: https://www.gov.uk/government/collections/budget-2018

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