Many policy consultations were held over the summer, and the response documents to these consultations have been published.

Accompanying documents to the Draft Finance Bill have also been published, including updates on measures that will be included in the Finance Bill but where draft legislation is not being published at this stage, and Tax Information and Impact Note (TIIN) and explanatory notes for each measure.

The consultation on the draft legislation is open until 6 February 2013.

Several measures have been announced since Budget 2012 and the Autumn Statement. Some of the most significant measures are highlighted below.