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  • Budget 2012 >
  • Individuals - Personal Tax, Tax Credits, Child Benefits

Individuals - Personal Tax, Tax Credits, Child Benefits

The main announcements for individual taxpayers, tax credit and child benefit claimants are shown below. These are followed by a list of all announcements which may be of interest to individuals. More details can be found in the Overview of Tax Legislation and Rates (OOTLAR) document.

Main announcements

  1. Income tax rates and Allowances 2012-13 and 2013-14
  2. Child Benefit income tax charge
  3. Car and van fuel benefit charge 2012-13 & 2013-14. Car tax rates 2014-15 to 2016-17
  4. Employer asset-backed pension contributions
  5. Qualifying Recognised Overseas Pensions Schemes (QROPS)
  6. Tax Credit changes 2012-13 as announced on 29 November 2011


All announcements

  • Income tax rates and thresholds (including personal allowances)
  • Income tax additional rate consequential changes
  • Income tax age related allowances
  • Reform of the taxation of non-domiciled individuals
  • Seed Enterprise Investment Scheme
  • Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs): simplification and better focus
  • Enterprise Investment Scheme and Venture Capital Trusts: increases to thresholds
  • Child Benefit income tax charge
  • Company car tax rates 2014-15
  • Car and van fuel benefit charge 2012-13 and 2013-14
  • Resettlement payments paid to Members of Parliament
  • Employer asset-backed pension contributions
  • Capital gains tax: foreign currency bank accounts
  • Capital gains tax: annual exempt amount
  • Capital gains tax holiday for the Seed Enterprise Investment Scheme
  • Single payment scheme and CGT roll-over relief
  • Tax exemptions: international military headquarters, EU forces, etc.
  • Income tax exemption: armed forces continuity of education allowance
  • Company car tax: security enhanced cars
  • Taxation of non-residents: Champions League final 2013
  • Qualifying time deposits
  • Inheritance tax nil rate band: switch to CPI
  • Income tax personal allowances for 2013-14
  • Cap on unlimited tax reliefs
  • Statutory residence test
  • Ordinary residence
  • Statement of practice 1/09 (SP1/09)
  • CGT charge on non-resident non natural persons
  • Enterprise Management Incentives (EMI)
  • Glasgow 2014 Commonwealth Games tax exemption
  • Expenses of members of devolved administrations
  • Company car tax rates 2015-16 & 2016-17
  • Pensions tax relief
  • Pensions tax: abolition of contracting out
  • Bridging pensions
  • Qualifying Recognised Overseas Pensions Schemes (QROPS)
  • Transfer of assets abroad and gains on assets held by foreign companies
  • Inheritance tax: spouses and civil partmners domiciled outside the UK
  • Income tax rules on interest
  • Heritage maintenance funds (HMF)
  • Inheritance tax (IHT): trusts
  • Community Investment Tax Relief (CITR)
  • Personal Independence Payment (PIP)
  • Income tax and NICs