Budget 2009 - Supplementary Documents

These documents were published immediately after the Chancellors speech today 22 April 2009.

The Finance Bill was published on 30 April 2009 and is included in the menu below for Draft Legislation.

• Budget illustrative tables
• Consultation documents
• Reports / Summaries of Responses
• Others
• Draft Legislation
• Impact Assessments (IAs)
• Statutory Instruments

Budget illustrative tables

• 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 Landfill tax legislation (opens in a new window)
  This consultation is aimed at ensuring the continued soundness of the administrative and legislative arrangements on which the tax is based.
• 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.

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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

• Additional Rate of Income Tax and Income Related Reduction of the Personal Allowance from 2010-11; Supplementary Note and Examples
  This document provides some examples to show how the Personal Allowance taper will work for the tax year 2010/11.
• 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.
• Pensions - Ministerial Statement 22 April 2009 (opens in a new window)
• 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.

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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.
• Finance Bill 2009 published 30 April 2009
  Finance Bill 2009 contains all of the draft legislation for the proposals announced by the Chancellor in his Pre Budget Report on 24 November 2008 and in his Budget on 22 April 2009.
• 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.

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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 (opens in a new window)
• Excise: Review of the alcohol strategy - Withdrawing warehousing for export for claimants of Drawback
• Foreign profits (opens in a new window)
• Land Remediation Relief (opens in a new window)
• Loan relationships - connected party late interest rules
• Modernising tax relief for business expenditure on cars (opens in a new window)
• North Sea fiscal regime: New field allowance
• North Sea Simplification 1. Reforms to North Sea fiscal regime to encourage "change of use" projects (opens in a new window)
• 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 (opens in a new window)
• 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 (opens in a new window)
• VAT Package - VAT Refund Scheme
• VAT: Implementing EC legislation regarding the place of supply of services and measures to combat VAT fraud
• Working towards a harmonised regime for interest and meeting the obligations to file returns and pay tax on time

Statutory Instruments

All budget related Statutory Instruments will be published on the Office of Public Sector Information (OPSI) website (opens in a new window)

• SI 2009 No. 1031
  The Value Added Tax (Increase of Registration Limits) Order 2009
• SI 2009 No. 1030
  The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2009
• SI 2009 No. 1023
  The Excise Goods (Drawback) (Amendment) Regulations 2009
• SI 2009 No. 1022 (C.59)
  The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009 (day appointed 1/6/09)
• SI 2009 No. 1029
  The Substantial Donor Transactions (Variation of Thresold Limits) Regulations 2009
  

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