Autumn Statement 2014: HM Revenue and Customs
Find all HMRC tax-related documents and other announcements for Autumn Statement 2014.
皇冠体育app Chancellor of the Exchequer delivered his Autumn Statement to Parliament on 3 December 2014.
Find full details in the Autumn Statement 2014 for all announcements, supporting documents and information.
You can also read draft legislation overview documents for the Finance Bill 2015.
Overview
Stamp Duty Land Tax
皇冠体育app government announced a major reform to Stamp Duty Land Tax (SDLT) on residential property transactions. From 4 December, each new SDLT rate will only be payable on the portion of the property value which falls within each band (rather than tax being due at one rate on the entire value).
皇冠体育app government also set out new rates and rate bands for these transactions. This reform makes SDLT more efficient and fairer, and ensures that SDLT will be cut for 98% of people who pay it.
皇冠体育app works out the SDLT you鈥檒l have to pay for residential purchases (including lease premium) using new rules effective from 4 December 2014. It also shows how much SDLT is due under the previous rules and for non-residential purchases.
皇冠体育app legislation, explanatory note and tax information and impact note relating to this reform are available below.
Anti Avoidance and fairness: measures effective from 3 December
Supporting small business: making tax easier, quicker and simpler
A further update on how HMRC has improved services for small business through better help and support, delivering new and enhanced digital services and by supporting them to grow.
Updates to this page
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Document Supporting small business: making tax easier, quicker and simpler has been added to the collection.
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Autumn Statement 2014 documents have been added to the collection.
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First published.