Collection

HMRC draft legislation

Find primary and secondary HMRC legislation currently in draft, published since 2014.

From:
HM Revenue & Customs
Published
17 July 2014
Last updated
13 December 2018 — See all updates

You can find draft legislation published before 6 February 2014 on the National Archive website.

All actual legislation can be found on the legislation website.

Draft legislation published in 2018

Draft legislation published in 2017

Draft legislation published in 2016

Draft legislation published in 2015

Draft legislation published in 2014

Updates to this page

Published 17 July 2014
Last updated 13 December 2018 + show all updates

  1. Draft guidance: Life assurance manual has been added to get stakeholder feedback.

  2. Added 2 documents: 'The Stamp Duty Land Tax (Administration)(Amendment) Regulations 2018' and 'Oil and gas taxation - investment and cluster area allowances'.

  3. Added three draft legislation documents first published in 2018.

  4. Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015 added to collection.

  5. Draft legislation: the Individual Savings Account Regulations (surviving spouses) has been added to this collection.

  6. Draft legislation: the Income Tax (Travel Expenses of Members of Local Authorities) Regulations 2015 added to collection.

  7. Draft legislation for Provision of Information, Transfer of Sums and Assets and Overseas Pension Schemes has been added to the collection.

  8. Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 added to the document

  9. Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014 added

  10. Draft legislation regarding the Disclosure of Exporter Information Regulations 2015 has been added to the collection.

  11. Draft legislation about the Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2014 has been added to this collection.

  12. Draft Legislation: The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 added.

  13. Added 'Draft regulations: Child Trust Funds and Junior Individual Savings Account' to the collection.

  14. Draft legislation: Promoters of Tax Avoidance Schemes regulations has been added to the collection.

  15. Draft Legislation: Tax-Free Childcare draft guidance has been added to this collection.

  16. Added document "Draft legislation: Community Amateur Sports Clubs - technical consultation"

  17. Draft legislation: Promoters of Tax Avoidance Schemes - technical consultation on draft regulations has been added to this collection.

  18. Draft Legislation: the Income Tax (Pay AS You Earn) (Amendment No X) Regulations 2015 - added to collection.

  19. Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014 has been added to this collection.

  20. Draft Legislation: the Insurance Premium Tax (non-taxable insurance contracts) Order 2014 has been added to the collection.

  21. Draft legislation – The Taxation of Pensions Bill has been added to the collection.

  22. The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 20XX has been added to this list.

  23. Draft legislation: Collection of debt - coding out has been added to this collection.

  24. Draft legislation: The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2014 has been added to this list.

  25. First published.

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