Budget - Tax Information and Impact Note (TIIN) - Important correction 20 March 2013.
Corporation Tax: deferral of payment of exit charges. An amended TIIN will be published on 21 March to confirm that this measure will apply retrospectively to allow companies to opt for deferred payment arrangements in respect of exit charges arising on or after 11 December 2012. Although paragraph 1.26 in the Overview Of Tax Legislation And Rates (OOTLAR) shows the correct date, the original TIIN incorrectly refers to 11 March 2012.
The Chancellor of the Exchequer presented his Budget to Parliament today, 20 March 2013. From this page you can find all of the published Budget day documents.
An index of every document (PDF 38K) published on the HMRC Budget pages has also been provided in response to customer feedback.
Headline summaries of the main announcements which affect HMRC's customers and links to the relevant documents can be accessed through a choice of 8 links in the menu further down this page.
Additional publications relating to the Budget Report are available from the HM Treasury website (Opens new window) highlighting all the key points of how the Budget will affect you.
Over the coming weeks and months, updates and further information on Budget proposals, will be announced. These will all be available on our Budget - 20 March 2013 - Updates page, which can also be accessed from the left hand menu link.
One of the first entries on that page will be the publication of Finance Bill 2013 and its supporting documents on 28 March 2013.