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Pre-Budget 2009

Friday 18 December

In response to customer enquiries following the Chancellor's Pre Budget Report announcement on 9 December 2009, we are today publishing a factsheet which explains the restricted tax relief on pension contributions for high-income individuals and makes comparisons between the anti-forestalling rules and the proposed changes from April 2011.

Wednesday 9 December

The 2009 Pre-Budget Report was published on 9 December 2009.

All press notices, report notes and HM Revenue & Customs supplementary documents relating to the Report are available by following the links on the left to find out more.

Additional publications relating to the PBR will also be available on Directgov website for individuals (Opens new window), Businesslink website for businesses (Opens new window), info4local.gov.uk for local authorities (Opens new window) and HM Treasury website (Opens new window) for the overall PBR financial package.

HM Treasury have also provided a separate microsite for a Budget Summary Leaflet (Opens new window) which highlights the key points of how the Budget will affect you.

Main PBR announcements affecting HMRC customers

  1. Bank Payroll Tax
  2. Individuals - Tax Credits, Child Benefits, Personal Tax, National Insurance Contributions
  3. Businesses - Large Corporates, Small & Medium sized Enterprises, Partnerships, Self Employed
  4. Compliance and Enforcement

Agent Update - HMRC bi-monthly e-newsletter for agents

Agent Update is a bi-monthly e newsletter that brings you a summary of news and developments that affect agents, with links to fuller articles on HMRC website. By using the bite-size introductions you can quickly and easily identify which topics are relevant to you, before clicking through to view the full information. You can sign up for email reminders as each edition is published - for detail on how to register see the Agent Update 15 which will be published on 10 December 2009.