Finance Act 2020


grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

Government Bill

(HM Treasury)

Bill Progession through Parliament

Latest Key documents

Timeline of Bill Documents and Stages

22/07/2020
Royal Assent: Royal Assent (Minutes of Proceedings) (Commons)
22/07/2020
Royal Assent: Royal Assent (Hansard) (Commons)
22/07/2020
Act of Parliament
Finance Act 2020 (c. 14)
17/07/2020
3rd reading (Minutes of Proceedings) (Lords)
17/07/2020
3rd reading (Hansard) (Lords)
17/07/2020
Committee negatived (Minutes of Proceedings) (Lords)
17/07/2020
Committee negatived (Hansard) (Lords)
17/07/2020
2nd reading (Minutes of Proceedings) (Lords)
17/07/2020
2nd reading (Hansard) (Lords)
10/07/2020
Tracked changes versions of Bills: Commons
Tracked changes version of the bill as amended in the Commons compared to the version as introduced (PDF)
10/07/2020
Tracked changes versions of Bills: Commons
Tracked changes version of the bill as amended in the Commons compared to the version as introduced
07/07/2020
Library Notes
Finance Bill: Briefing for Lords Stages
03/07/2020
Public Bill Committee and report stage proceedings: Commons
Report Stage Proceedings (Day 1) (PDF)
03/07/2020
Bill proceedings: Commons
All Proceedings up to 2 July 2020 at Report Stage
02/07/2020
Report: 2nd sitting (Commons)
02/07/2020
1st reading (Minutes of Proceedings) (Lords)
02/07/2020
1st reading (Hansard) (Lords)
02/07/2020
Bill
HL Bill 123 (as introduced)
02/07/2020
Amendment Paper
Consideration of Bill Amendments as at 2 July 2020
02/07/2020
Amendment papers
Consideration of Bill Amendments as at 2 July 2020 - large font accessible version (PDF)
02/07/2020
Amendment Paper
Consideration of Bill Amendments as at 2 July 2020 - large font accessible version
01/07/2020
Report: 1st sitting (Commons)
01/07/2020
Amendment Paper
Consideration of Bill Amendments as at 1 July 2020
01/07/2020
Amendment Paper
Consideration of Bill Amendments as at 1 July 2020 - large font accessible version
01/07/2020
Selection of amendments: Commons
Speaker's provisional grouping and selection of Amendments (PDF)
01/07/2020
Selection of amendments: Commons
Speaker's provisional grouping and selection of Amendments
30/06/2020
Amendment Paper
Notices of Amendments as at 29 June 2020
29/06/2020
Amendment Paper
Notices of Amendments as at 26 June 2020
26/06/2020
Amendment Paper
Notices of Amendments as at 25 June 2020
25/06/2020
Committee Debates: compilation pdf of sitting so far (Commons)
25/06/2020
Amendment Paper
Notices of Amendments as at 24 June 2020
24/06/2020
Amendment Paper
Notices of Amendments as at 23 June 2020
23/06/2020
Committee Debate: 10th sitting (Commons)
23/06/2020
Amendment Paper
Notices of Amendments as at 22 June 2020
22/06/2020
Amendment Paper
Notices of Amendments as at 19 June 2020
19/06/2020
Committee Debate: 9th sitting (Commons)
19/06/2020
Bills
Bill 142 2019-21 (as amended in Committee) (PDF)
19/06/2020
Bill
Bill 142 2019-21 (as amended in Committee)
19/06/2020
Bill
Bill 142 2019-21 (as amended in Committee) large font
19/06/2020
Written evidence
Written evidence submitted by the Tax Law Review Committee of the Institute of Fiscal Studies (FB32)
19/06/2020
Bill proceedings: Commons
All proceedings up to 18 June 2020 at Public Bill Committee Stage
19/06/2020
Bill proceedings: Commons
Public Bill Committee Proceedings as at 18 June 2020
18/06/2020
Committee Debate: 8th sitting (Commons)
18/06/2020
Amendment Paper
Public Bill Committee Amendments as at 18 June 2020
17/06/2020
Committee Debate: 7th sitting (Commons)
17/06/2020
Written evidence
Written evidence submitted by ETC Tax (FB28)
17/06/2020
Written evidence
Written evidence submitted by the Small to Medium Business Group (SMB) and The Loan Charge Action Group (FB29)
17/06/2020
Written evidence
Written evidence submitted by the Small to Medium Business Group (SMB) (supplementary evidence) (FB30)
17/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation New Clause 1 and New Schedule 1 Workers' services provided through intermediaries (FB31)
17/06/2020
Will write letters
Letter from Kemi Badenoch MP to Alison Thewliss MP, Wes Streeting MP, and Stephen Flynn MP regarding Clause 79 (Post duty point dilution of wine/made-wine) and alcohol duty generally: public health implications
17/06/2020
Amendment Paper
Notices of Amendments as at 16 June 2020
17/06/2020
Public Bill Committee and report stage proceedings: Commons
All proceedings up to 16 June 2020 at Public Bill Committee Stage (PDF)
17/06/2020
Bill proceedings: Commons
Public Bill Committee Proceedings as at 16 June 2020
17/06/2020
Will write letters
Letter from Jesse Norman MP to Bridget Phillipson MP regarding Clause 77 (Stamp duty: acquisition of a target company's share capital) in cases where multiple shareholders of an unlisted company each own less than 25% of share capital
17/06/2020
Will write letters
Letter from Kemi Badenoch to Wes Streeting MP regarding on Clause 82: the measurement of carbon dioxide for Vehicle Excise Duty
17/06/2020
Will write letters
Letter from Kemi Badenoch MP to Wes Streeting MP regarding Clause 89-90, the effectiveness of the Climate Change Levy and plans for implementing a green gas levy
17/06/2020
Will write letters
Letter from Jesse Norman MP to Siobhain McDonagh MP and Andrew Rosindell MP regarding Clause 36 in Public Bill Committee: guidance on top slicing tax relief on life insurance policy gains
17/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 5 (18 June 2020) (PDF)
17/06/2020
Will write letters
Letter from Jesse Norman MP to Alison Thewliss MP regarding Clause 78, the number of businesses using the previous call-off stock arrangements (requiring them to register for VAT in an EU Member State)
17/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 5 (18 June 2020)
16/06/2020
Amendment Paper
Public Bill Committee Amendments as at 16 June 2020
15/06/2020
Written evidence
Written evidence submitted by the Society of Trust and Estate Practitioners (STEP) (FB01)
15/06/2020
Written evidence
Written evidence submitted by Dr Graham Walker (FB02)
15/06/2020
Written evidence
Written evidence submitted by Jonathan Kidd (FB04)
15/06/2020
Written evidence
Written evidence submitted by Martin Barber (FB05)
15/06/2020
Written evidence
Written evidence submitted by Peter Aveyard, Director of Lead BA Limited (FB06)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clauses 7-21 Employment Tax (FB07)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clause 22 Entrepreneurs' Relief (FB08)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clause 23 Private Residence Relief (FB09)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clauses 27-30 Business Reliefs (FB10)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clause 36 Top Slicing Relief (FB11)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Part 2 Digital Services Tax (FB12)
15/06/2020
Written evidence
Written evidence submitted by Andrew Stokes (FB13)
15/06/2020
Written evidence
Written evidence submitted by an individual who wishes to remain anonymous (FB14)
15/06/2020
Written evidence
Written evidence submitted by Nick Pennington (FB15)
15/06/2020
Written evidence
Written evidence submitted by Tim Brain (FB17)
15/06/2020
Written evidence
Written evidence submitted by John Clarke (FB18)
15/06/2020
Written evidence
Written evidence submitted by Anthony Johnson (FB19)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clause 72 IHT excluded property (FB20)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clauses 95-96 Priority on insolvency (FB21)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clause 97 Liability of company directors etc (FB22)
15/06/2020
Written evidence
Written evidence submitted by the Chartered Institute of Taxation Clauses 100-101 HMRC Administration and Compliance (FB23)
15/06/2020
Written evidence
Written evidence submitted by WTT Consulting (FB24)
15/06/2020
Written evidence
Written evidence submitted by Armadillo Support Limited (FB25)
15/06/2020
Written evidence
Written evidence submitted by the The Loan Charge Action Group (FB26)
15/06/2020
Written evidence
Written evidence submitted by the Self-Employed Alliance (FB27)
15/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 4 (16 June 2020) (PDF)
15/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 4 (16 June 2020)
12/06/2020
Committee Debate: 6th sitting (Commons)
12/06/2020
Committee Debate: 5th sitting (Commons)
12/06/2020
Amendment Paper
Notices of Amendments as at 11 June 2020
12/06/2020
Public Bill Committee and report stage proceedings: Commons
All proceedings up to 11 June 2020 at Public Bill Committee Stage (PDF)
12/06/2020
Bill proceedings: Commons
Public Bill Committee Proceedings as at 11 June 2020
11/06/2020
Amendment Paper
Public Bill Committee Amendments as at 11 June 2020
11/06/2020
Will write letters
Letter from Jesse Norman MP to Wes Streeting MP regarding the impact of Clause 30 on the ability of companies to set capital losses against gains made on pre-Finance Act 2002 (pre-FA 2002) intangible assets
10/06/2020
Committee Debate: 4th sitting (Commons)
10/06/2020
Committee Debate: 3rd sitting (Commons)
10/06/2020
Amendment Paper
Notices of Amendments as at 9 June 2020
10/06/2020
Bill proceedings: Commons
Public Bill Committee Proceedings as at 9 June 2020
10/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 3 (11 June 2020) (PDF)
10/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 3 (11 June 2020)
09/06/2020
Amendment Paper
Public Bill Committee Amendments as at 9 June 2020
09/06/2020
Relevant documents
Letter from the Financial Secretary of the Treasury regarding Clause 10
09/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 2 (9 June 2020) (PDF)
09/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 2 (9 June 2020)
08/06/2020
Committee Debate: 2nd sitting (Commons)
05/06/2020
Committee Debate: 1st sitting (Commons)
05/06/2020
Amendment Paper
Notices of Amendments as at 4 June 2020
05/06/2020
Bill proceedings: Commons
Public Bill Committee Proceedings as at 4 June 2020
05/06/2020
Will write letters
Letter from Jesse Norman MP to Wes Streeting MP regarding income tax on apprenticeship bursary payments made to care leavers
04/06/2020
Relevant documents
HM Treasury draft Regulations relating to Clause 96 of the Bill
04/06/2020
Amendment Paper
Public Bill Committee Amendments as at 4 June 2020
04/06/2020
Relevant documents
HM Treasury proposed Amendments 1 and 2 to Clause 15
04/06/2020
Relevant documents
HM Treasury proposed Amendment 3 to Clause 17
04/06/2020
Will write letters
Letter dated 04/06/2020 from Jesse Norman MP to Siobhain McDonagh MP and Andrew Rosindell MP regarding powers in the Finance Bill
04/06/2020
Relevant documents
HM Treasury proposed New Clause 1 and New Schedule 1
04/06/2020
Relevant documents
Proposed Government Amendments Letter from the Financial Secretary of HM Treasury
04/06/2020
Relevant documents
Letter from the Financial Secretary of the Treasury regarding secondary legislation making powers
04/06/2020
Will write letters
Letter from Jesse Norman MP to Siobhain McDonagh MP and Andrew Rosindell MP regarding Government amendments
04/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 1 (4 June 2020) (PDF)
04/06/2020
Selection of amendments: Commons
Chairs’ provisional selection and grouping of amendments - Day 1 (4 June 2020)
03/06/2020
Amendment Paper
Notices of Amendments as at 2 June 2020
02/06/2020
Amendment Paper
Notices of Amendments as at 1 June 2020
21/05/2020
Amendment Paper
Notices of Amendments as at 20 May 2020
19/05/2020
Amendment Paper
Notices of Amendments as at 18 May 2020
17/05/2020
Press notices
Have your say (PDF)
17/05/2020
Press notices
Have your say
27/04/2020
2nd reading (Commons)
27/04/2020
Ways and Means resolution
27/04/2020
Programme motion
27/04/2020
Briefing papers
Briefing paper for Second Reading
22/04/2020
Human rights memorandum
Human Rights Memorandum from HM Treasury
21/04/2020
English votes for English laws
Speaker's Signed Certificate
19/03/2020
Explanatory Notes
Bill 114 EN 2019-21 - provided by HM Treasury
18/03/2020
Bill
Bill 114 2019-21 (as introduced)
18/03/2020
Explanatory Notes
Bill 114 EN 2019-21 - large font accessible version provided by HM Treasury
17/03/2020
1st reading (Commons)
11/03/2020
Bill
Bill 114 2019-21 (as introduced) - large font accessible version
11/03/2020
Relevant documents
Budget Resolutions
11/03/2020
Relevant documents
Explanatory Notes on the Budget Resolutions