Budget 2005

Wednesday 16th March

All Revenue news releases and related Revenue documents can be accessed from this page.

For other Budget documents see Budget 2005 on the HM Treasury Web Site.

HM Treasury will also be providing a separate microsite for a Budget Summary Leaflet which highlights the key points of how the Budget will affect you.

Documents marked PDF are in Portable Document Format, to view these documents you need to use a PDF file viewer such as Adobe Reader. If you require this material converting to large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service. These documents are also available as compressed files to make downloading them faster. Depending on your browser setup, clicking on the link may open the document in the browser window. With large files, a delay can give the impression that the document is not downloading. If you prefer to save the document directly to your hard drive:

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News Releases

Description

PDF Version
All the News Releases in one compressed (zip) file releases.zip (1MB)

These documents are available in HTML and PDF formats. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. If you require this material converting to large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service.

Name HTML Versions PDF Version
PN 1

Investing for our future: Fairness and opportunity for Britain’s hard-working families

pn01.pdf (768K)

PN 2 Income tax allowances, National insurance contributions, Child and Working Tax Credit rates 2005-06 and fuel duties
pn02.pdf (722K)
PN 3 Protecting tax revenues pn03.pdf (692K)
PN 4 Hampton Review pn04.pdf (683K)

Inland Revenue Budget Notes

Description

PDF Version
All the Budget Notes in one compressed (zip) file budgetnotes.zip (2.84MB)

These documents are available in HTML and PDF formats. To view these documents you need to use a PDF file viewer such as Adobe Acrobat Reader. If you require this material converting to large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service.

Name HTML Versions PDF Version

REV BN 1

Stamp Duty Land tax: Raising the Threshold for Residential Transactions

revbn01.pdf (77K)

REV BN 2

Retention of ISA Limits

revbn02.pdf (74K)

REV BN 3

ISA and Child Trust Funds: All FSA Authorised or Regulated Retail Investment Schemes will be Qualifying Investments

revbn03.pdf (87K)

REV BN 4

Research Institution Spinout Companies

revbn04.pdf (81K)

REV BN 5

Simplification of the Taxation of Pensions

revbn05.pdf (96K)

REV BN 6

Pension Protection Fund

revbn06.pdf (74K)

REV BN 7

Reform of Taxation of Collective Investment Schemes

revbn07.pdf (94K)

REV BN 8

Alternative Finance Arrangements

revbn08.pdf (73K)

REV BN 9

Stamp Duty Land Tax: Commercial Disadvantaged Areas Relief

revbn09.pdf (74K)

REV BN 10

Modernising the Tax System for Trusts

revbn10.pdf (75K)

REV BN 11

Stamp Duty and Stamp Duty Reserve Tax: Extension of Reliefs for Intermediaries and Repurchases / Stock Lending

revbn11.pdf (75K)

REV BN 12

Stamp Duty Reserve Tax: Demutualisation of Insurance Companies revbn12.pdf (73K)

REV BN 13

International Accounting Standards: The Tax Implications

revbn13.pdf (93K)

REV BN 14

Lloyd’s Regulations

revbn14.pdf (72K)

REV BN 15

Extension of Low Budget Film Tax Relief

revbn15.pdf (83K)

REV BN 16

Countering Film Tax Avoidance

revbn16.pdf (85K)

REV BN 17

Disclosure Rules: Stamp Duty Land Tax and Commercial Property

revbn17.pdf (84K)

REV BN 18

Avoidance Through Arbitrage

revbn18.pdf (106K)

REV BN 19

Double Taxation Relief for Trade Receipts

revbn19.pdf (79K)

REV BN 20

Double Taxation Relief Anti-Avoidance

revbn20.pdf (91K)

REV BN 21

Life Insurance Companies

revbn21.pdf (84K)

REV BN 22

Financial Avoidance

revbn22.pdf (86K)

REV BN 23

Corporate Intangible Assets

revbn23.pdf (103K)

REV BN 24

Chargeable Gains: Trustees’ Change of Residence

revbn24.pdf (102K)

REV BN 25 Chargeable Gains: Temporary Non-Residents revbn25.pdf (94K)
REV BN 26 Chargeable Gains: Location of Assets etc revbn26.pdf (95K)
REV BN 27 Gift Aid and Admissions revbn27.pdf (85K)
REV BN 28 Tax and Civil Partners revbn28.pdf (92K)
REV BN 29 Extension of Tax Exemption on Outplacement Counselling and Training Expenses to Part-Time Employees revbn29.pdf (76K)
REV BN 30 Company Car and Fuel Benefit Tax revbn30.pdf (89K)
REV BN 31 Computer and Bicycle Exemptions revbn31.pdf (77K)
REV BN 32 Payments made by Employers to Employees when in Full-Time Attendance at Universities and Technical Colleges
revbn32.pdf (95K)
REV BN 33 Tax Treatment of Armed Forces Pension, Compensation and Early Departure Payment Schemes Benefits revbn33.pdf (74K)
REV BN 34 Capital Allowances: Renovation of Business Premises in Disadvantaged Areas revbn34.pdf (82K)
REV BN 35 Ring Fence Corporation Tax and Supplementary Charge Instalment Payments for Oil Companies revbn35.pdf (80K)
REV BN 36 Stamp Duty Land Tax: Anti-Avoidance and Other Provisions revbn36.pdf (89K)
REV BN 37 Landlord’s Energy Saving Allowance revbn37.pdf (73K)

Related Information

Consultation Documents

Regulatory Impact Assessments (RIAs)

Full

Partial

Illustrative Tables

Statutory Instruments

Background Documents

The arbitrage guidance has been updated and the latest version can be found on the Finance Bill page

Inland Revenue Press Office

Media enquiries to: 0207 147 2310/2311/2312
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