The final contents of Finance Bill 2021 will be confirmed at Budget 2021 on 3 March. This Budget was originally planned for autumn 2020 but deferred until spring 2021 due to the coronavirus pandemic.

In July 2020, in line with the government’s commitment to publish tax legislation in draft for technical consultation before the relevant Finance Bill is laid before parliament, 11 new legislative measures were published for consultation. A further five measures were subsequently published on 12 November 2020.