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Voluntary Class 3A contributions for people reaching State Pension age before 6 April 2016 to increase their additional State Pension.

• Updated: 2 April 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.

• Updated: 8 July 2014

• CCL exemptions for mineralogical and metallurgical processes

  From 1 April 2014, taxable commodities used in mineralogical or…

This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.

• Updated: 19 March 2014

New Tax-Free Childcare scheme to be increased up to £2,000 per child and extended to all children under 12 within the first year.

• Updated: 18 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This 2-page fact sheet provides information on the New ISA (NISA).

• Updated: 19 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.

• Updated: 19 March 2014

Find all HMRC tax related documents and other announcements for Budget 2014.

• Updated: 27 March 2014

This Tax Information and Impact Note explains the reduction in the number Air Passenger Duty destination bands.

• Updated: 17 February 2015

This Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate profits.

• Updated: 19 March 2014

This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.

• Updated: 19 March 2014