The Finance Bill is introduced by the government shortly after the Budget to bring the government's tax proposals into law.
Some tax changes come into effect immediately after the Budget speech is made.
After the Budget speech, the leader of the opposition starts a debate on the Budget which usually last for four or five days.
The Commons is then asked to vote on a number of resolutions, called Ways and Means, that will form the taxation elements of the Finance Bill.
Once the Ways and Means resolutions have all been agreed the Finance Bill is presented to the House.
A standing committee is set up to deal with the more routine aspects of the bill while the more controversial issues are debated by a committee of the whole House.
The Finance Bill is so complex that many amendments to the bill are suggested not only by the opposition parties but also by the government.
The Finance Bill is briefly debated in the Lords but peers cannot amend it as the House of Lords has no power to amend bills dealing with public taxation.