Main changes at a glance

Tax and benefit

The 10p tax rate (involves altering tax code of every taxpayer)

The national minimum wage (monitored by Revenue department)

Working families tax credit takes over from family credit, while married persons allowance becomes child tax credit (soon to be part of an integrated child credit scheme)

Capital gains tax taper relief (first it ran for 10 years and then five years, further changes announced in this month's pre-budget report

Car tax tied to engine size of vehicles

Employee share schemes revised several times

Advanced corporation tax abolished, scraps dividend tax credit for pension funds

IR35 rules preventing consultants from avoiding tax by paying themselves in dividends

Peps and Tessas disappear, replaced by Isas

Abolition of mortgage interest relief (Miras)

Strategy

Merger with Contributions Agency (runs national insurance scheme)

Cost of 10-year computer contract with EDS soars from £1bn to £2bn

Nirs2 national insurance computer still not working properly according to MPs.

Thousands of staff switched from processing tax returns to investigating avoidance

Centralising of tax offices

Move to telephone-based services for taxpayers

Increasing use of electronic tax returns