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This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax (CT).

• Updated: 8 July 2015

This tax information and impact note applies to Income Tax payers, and those whose income is close to the Income Tax threshold.

• Updated: 8 July 2015

This tax information and impact note will mainly affect individuals with income of over £150,000, including the value of any pension contributions, who save in a registered pension scheme.

• Updated: 8 July 2015

All HM Revenue and Customs (HMRC) tax related documents and other announcements for Summer Budget 2015.

• Updated: 16 July 2015

Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.

• Updated: 9 December 2015

Consultation on the extension of the averaging period for farmers’ profits to 5 years.

• Updated: 9 December 2015

Seeking views on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015.

• Updated: 8 July 2015

Summer Budget date announced by the Chancellor.

• Updated: 16 May 2015

First published during the 2015 to 2016 Cameron Conservative government

This tax information and impact note applies to incorporated businesses which pay Corporation Tax at the main rate.

• Updated: 8 July 2015

This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).

• Updated: 8 July 2015