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

    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.

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

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

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

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

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

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

  • Series of radical measures to help savers at every stage of their lives announced by Chancellor at Budget.

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

  • New Tax-Free Childcare scheme to be increased up to £2,000 per child and extended to all children under 12 within the first year.

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

  • The new £1 coin will have the same shape as the 12-sided three pence piece or ‘threepenny bit’.

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

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