This guide (which includes tables, text and associated online calculators) is based on existing legislation as amended by the Chancellor of the Exchequer's latest Budget statements, supplemented by information from official publications supporting the Budget and previous government announcements.

The guide reflects our understanding of proposed changes to tax law and practice as at the date of publication but is not a complete and definitive guide. The Budget proposals may be amended before the Finance Bill becomes law and users are advised that UK tax law is subject to frequent and unpredictable change.

This guide is published with the understanding that Lombard Vehicle Solutions is not engaged in providing legal or professional services. The information contained in this guide does not constitute tax advice and users are advised that they should always obtain such professional advice before taking actions, or refraining from taking action, on the basis of this information.

Every effort has been taken to compile the contents of this guide accurately and carefully. However,Lombard Vehicle Solutions cannot accept any responsibility or liability to any person in respect of anything done or omitted to be done by any such person in reliance, partly or wholly, on any part or on the whole contents of this guide.

All rights reserved. Other than The National Minimum Wage checker, no part of this guide may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of Lombard Vehicle Solutions.

Official material is reproduced under the terms of the Open Government Licence (see http://www.nationalarchives.gov.uk/doc/open-government-licence).