Budget 2009: Supplementary documents published

Details of other documents published alongside the Budget.

Budget Illustrative Tables 2009

Consultation documents

Disclosure of Tax Avoidance Schemes (DOTAS): Stamp Duty Land Tax

This document exposes draft regulations and invites comments on the options for extending the descriptions of the Disclosure regime to cover high value residential property and considers the arrangements for identifying users of all Stamp Duty Land Tax (SDLT) schemes.

Modernising Powers, Deterrents and Safeguards: Working with Tax Agents

This consultation and impact assessment raise issues and ask questions about how HMRC interacts with tax agents to ensure that clients’ returns and claims are correct when submitted.

Review of Excise Financial Securities: consultation document

This consultation document seeks information and views on how the current excise financial security system is working and on proposed changes the Government is considering.

Reports / Summaries of Responses

Modernising Powers, Deterrents and Safeguards: Responses to consultations and explanations

A summary of responses to November 2008 consultations on Compliance checks; Meeting obligations to file returns and pay tax on time; A harmonised regime for interest; Payment, repayment and debt.

VAT: Place of Supply of Services Changes required to implement EC Law

This document summarises responses to the consultation ‘VAT Place of supply of Services – Changes required to implement the EC Law’.

Others

Business Payment Support Service: Further extending our support to businesses

The BPSS is designed to help viable businesses that, because of the economic conditions, are having difficulty in meeting payments due to HMRC. The service is being extended to support businesses currently making losses.

Delivering a new relationship with business: reducing burdens and supporting business

HMRC’s annual update reporting further progress in reducing administrative burdens for business, along with details of other measures we are taking to support business.

Furnished Holiday Lettings in the European Economic Area

This document explains a change in the tax treatment of landlords who let furnished holiday accommodation that is situated within the European Economic Area (but outside the UK).

Pension Schemes - Limiting Tax Relief for High Income Individuals (Guidance for Industry)

Provides detailed guidance on the new rules for the pension industry.

Pensions - Limiting Tax Relief for High Income Individuals (Guidance for Individuals)

Provides detailed guidance on the new rules for Individuals

Pension Schemes ; Limiting Tax Relief for High Income Individuals Special Annual Allowance

Explains the proposed changes to the proposed legislation to restrict higher rate tax relief for individuals with an annual income of £150,000 or more with effect from 22 April 2009.

Renewal of the 'Tackling Alcohol Fraud' Strategy

This document sets out the renewed programme of work to tackle alcohol fraud announced by the Chancellor, which will be implemented during 2009/10.

Withdrawal of Extra-statutory Concessions

This document provides details of the withdrawal of 10 Extra-statutory Concessions.

Draft Legislation

Capital Allowances for Oil Decommissioning Expenditure

This document provides the draft legislation and Explanatory Notes in relation to the changes that have been made the rules providing tax relief for the decommissioning costs of North Sea installations and infrastructure.

Certification of Save As You Earn savings arrangements

This document sets out the draft legislation and explanatory notes on changes being made to the administration process relating to HMRC approved Save As You Earn employee share option scheme.

Increasing ISA Limits for people aged 50 and over in 2009/10 and raising ISA limits for all in 2010

This document sets out the draft legislation and explanatory notes on changes being made to raise the ISA limits for people aged 50 and over from 6 October 2009, and raising the ISA limit to the same level for all savers from 6 April 2010.

Pensions - Special Annual Allowance Charge

Provides the draft legislation for the pension changes and the explanatory note

Sale of Lessor Companies - Reforms

Draft legislation is published today for comment on proposals for changes to the Sale of Lessors legislation.

The Remittance Basis - Minor Amendments

This document provides a draft of part of the legislation that will be included in the Finance Bill 2009 which will apply from 22 April 2009, together with an Explanatory Note.

Impact Assessments (IAs)

Consultation stage

Excise: Review of the alcohol strategy - Strengthening the Financial Security System within the excise warehousing regime

Identifying users of disclosed SDLT avoidance schemes

Modernising Landfill Tax legislation

Working with tax agents

Final Stage

Changes to air passenger duty

Compliance checks. Application of Finance Act 2008 legislation to other taxes administered by HMRC

Corporate transparency: Personal Tax accountability of Senior Accounting Officers of large companies

Enhancing Loss Carry Back

Excise: Review of the alcohol strategy - Withdrawing warehousing for export for claimants of Drawback

Foreign profits

Land Remediation Relief

Loan relationships – connected party late interest rules

Modernising tax relief for business expenditure on cars

North Sea fiscal regime: New field allowance

North Sea Simplification 1. Reforms to North Sea fiscal regime to encourage "change of use" projects

North Sea Simplification 2. Changes to Petroleum Revenue Tax legislation

North Sea Simplification 3. Changes to the application of chargeable gains legislation to the North Sea ringfence

Payments, Repayments and Debt: The next stage

Raising the three line account threshold for Income Tax Self Assessment forms

Reforms to the Vehicle Excise Duty rules on refunds and six month licences

Simplifying the VAT partial exemption rules

Stamp Duty Land Tax, Capital Gains Tax & Capital Allowance tax reliefs for Alternative Finance Investment Bonds

Temporary Enhanced Capital Allowances

VAT Package – VAT Refund Scheme

VAT Package: changes to the Place of Supply

Working towards a harmonised regime for interest and meeting the obligations to file returns and pay tax on time