Finance Bill 2024-25: Public Bill Committee

The government tabled the following amendments for the Public Bill Committee of Finance Bill 2024-25. These are accompanied by the following explanatory notes:

• Amendment 1 to Schedule 4: Pillar 2
• New Clause 1: Rate of vehicle excise duty for haulage vehicles other than showman’s vehicles
• Amendments 12 to 56 to Clause 21: Application of PAYE in relation to internationally mobile employees etc.
• Amendment 67 to Clause 37: Claim for relief on foreign income
• Amendments 78 to 2324 to Schedule 4: Pillar 2
• Amendments 2425 to 2930 to Schedule 6: Employee-ownership trusts
• Amendments 3031 to 4041 to Schedule 8: Claim for relief on foreign employment income
• Amendments 4142 to 4445 to Schedule 9: Remittance basis not available after tax year 2024-25
• Amendment 4546 to Schedule 10: Temporary repatriation facility
• Amendments 4647 and 4748 to Schedule 12: Trusts: connected amendments, transitional provision etc.
• Amendments 4849 to 5152 to Schedule 13: Consequential, connected and transitional provision