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An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• Updated: 19 March 2014

Finance Bill 2014 measures announced with effect in March.

• Updated: 20 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

Find all HMRC tax related documents and other announcements for Budget 2014.

• Updated: 27 March 2014

First step in the government鈥檚 fundamental reforms to British pensions unveiled in Budget 2014.

• Updated: 27 March 2014

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

This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.

• Updated: 19 March 2014

This Tax Information and Impact Note explains a correction to Capital Gains rollover relief legislation covering proceeds on the disposal of a tangible asset which are reinvested in an intangible fixed asset.

• Updated: 19 March 2014

Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.

• Updated: 8 December 2014

This Tax Information and Impact Note explains the 100% first-year allowances for companies investing in new plant or machinery will be extended for a further 3 years to 31 March 2020.

• Updated: 19 March 2014

This Tax Information and Impact Note explains the amendments to the new rules for foreign currency accounts in UK banks.

• Updated: 19 March 2014