Some policy documents and guidance relevant to matters contained in Finance Bill 2016 have been published. Details are also outlined of amendments to specific clauses.

• Income tax: changes to dividend taxation

This document outlines the changes to taxation of dividends effective from 6 April 2016.

• Finance Bill 2016: Public Bill Committee

Amendments to specific clauses of the bill are contained herein.

• Income tax: royalty withholding tax

Additional legislation provides an obligation to deduct income tax at source from royalties paid to non-resident persons effective from 28 June 2016.

• Profits from trading in and developing UK land

This technical note explains the new legislation to ensure that profits from trading in UK land are fully taxed.

A number of further amendments to the Finance Bill have been tabled. Report stage of the Finance Bill was due to take place on 5 September followed by third reading on 6 September. The dates of the House of Lords stages have also been published. Second reading and all remaining stages were due to take place on 13 September 2016. It is expected that Royal Assent will follow by the end of September.