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Voluntary Class 3A contributions for people reaching State Pension age before 6 April 2016 to increase their additional State Pension.

• Updated: 2 April 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.

• Updated: 8 July 2014

• CCL exemptions for mineralogical and metallurgical processes

  From 1 April 2014, taxable commodities used in mineralogical or鈥�

This gives information about changes to the starting rate of tax on savings as announced at Budget 2014

• Updated: 19 March 2014

This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.

• Updated: 19 March 2014

This Tax Information and Impact Note explains the extended exemption from Vehicle Excise Duty to vehicles constructed before 1 January 1974.

• Updated: 19 March 2014

This Tax Information and Impact Note explains the reduction in starting rate for savings to 0% and increase the starting rate band to 拢5,000.

• Updated: 19 March 2014

This is the Budget in full. You can find supporting and related documents below.

• Updated: 21 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.

• Updated: 19 March 2014

This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to 拢10,500 and the reduction of the basic rate limit to 拢31,785.

• Updated: 19 March 2014

This consultation seeks views on details of the government鈥檚 plans to offer greater flexibility in accessing pensions.

• Updated: 21 July 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government