UK Autumn Budget 2017 - useful links

Nov 27, 2017

The Autumn Budget 2017 announcements and publications can be found on GOV.UK on the main Autumn Budget 2017 webpageOne page also links to all the HMRC Autumn Budget 2017 tax-related documents and announcements.

As usual, the main Budget documents are the Red Book, and the Overview of Tax Legislation and Rates (OOTLAR).   OOTLAR contains detailed tax information including Tax Information and Impact Notes on all the Budget and Finance Bill measures, and has informed much of our coverage of this year’s Autumn Budget.

Readers are reminded that Finance (No. 2) Act 2017 recently received Royal Assent and contains many new measures announced during previous Autumn Statements and Budgets which retrospectively apply from 6 April 2017. 

As always, the devil is often in the detail, the Finance Bill 2017-18 is due to be published later this week on 1 December. The Autumn Budget coverage should therefore be read in that context.

Make sure to check back in the coming weeks to Chartered Accountants Tax News for further coverage of measures in the Budget and the forthcoming Finance Bill, the third of 2017.

As the Autumn Budget 2017 is the first in the new annual tax policy making cycle, the government will publish a document before the end of the year providing further detail on the new timetable for tax policy development. This should provide more certainty around the parliamentary process and timings for this and future bills now that the Budget cycle has changed.