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Draft Finance Bill clauses to be published on Thursday 11 July

Draft Finance Bill clauses to be published on Thursday

Possible measures include off-payroll working (IR35), Digital Services Tax and SDLT non-resident surcharge.

Image of Sharon Baynham

Director, Tax Policy

KPMG in the UK


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The Government has announced that it will publish draft clauses for Finance Bill 2019-20 on Thursday 11 July 2019, also known as ‘Legislation Day’ or ‘L Day’. Alongside the draft clauses will be accompanying explanatory notes, tax information and impact notes, responses to consultations and other supporting documents. The majority of the draft legislation is expected to relate to measures that have been announced previously and, in many cases, where the policy aims have already been consulted on. Stakeholders will now be given the opportunity to comment on the draft legislation that will ultimately implement these measures.

A few of the more significant areas where tax policy has been consulted on recently include:

  • Off-payroll working, where the most recent consultation sought views on how the proposed reforms should be implemented from April 2020;
  • The Digital Services Tax consultation which sought views on the detailed design and implementation of the tax ahead of its introduction from April 2020; and
  • The SDLT non-UK resident surcharge consultation which sought views on the design of a 1 percent SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland.

Having had time to analyse the comments submitted by stakeholders, the Government is now expected to publish its responses, along with draft legislation to be included in the next Finance Bill, on 11 July.

We will provide further commentary on the key measures announced in our upcoming editions of Tax Matters Digest, so keep an eye out for further updates.

For further information please contact:

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