We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This brief explains that publicly accessible electric vehicle charging points and charging points at workplaces are not for domestic use for the purposes of VAT and Climate Change Levy.
Purpose of this brief This brief explains that the Government has…
This brief explains when the zero rate of VAT applies to medicines supplied free of charge. This change applies from 23 June 2026.
Purpose of this brief This brief explains the scope of the new zero rate…
This tax information and impact note affects UK resident individuals, trustees and companies who hold assets through a non-UK resident protected cell company.
Who is likely to be affected UK resident individuals, trustees and…
This measure is about changes to Stamp Duty Land Tax (SDLT) for purchases made by Local Government Pension Scheme pooled investment vehicles.
This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.
This tax information and impact note is about the introduction of e-invoicing requirements for VAT invoices (including public bodies) from April 2029.
The measure is about the Securities Transfer Tax that will apply on the transfer of securities and replace Stamp Duty and Stamp Duty Reserve Tax.
This measure addresses the rights in relation to exploration and exploitation activities in the UK Continental Shelf.
This measure is about the UK implementation of the Side-by-Side package and amendments being made to Multinational Top-up Tax and Domestic Top-up Tax.
This measure is about changes to the publishing details of deliberate defaulters policy.
This measure introduces draft legislation on new requirements to correct inaccuracies in returns and documents provided to HMRC.
This measure is about the treatment of certain disposals involving cryptoasset loans and liquidity pools for Capital Gains Tax.
This measure is about the changes to the reporting of certain benefits in kind from April 2027.
This tax information and impact note explains the reduced Lifetime ISA withdrawal charge for first-time buyers purchasing a property above the property price cap.
This tax information and impact note is about the tax treatment of image rights payments connected to an employment.
This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.
This tax information and impact note is about changes to the rules for employee share schemes.
This tax information and impact note is about changes to the VAT Act 1994 which are required because NHS England will be abolished in 2027.
The measure introduces a modern, fair and effective Individual Savings Account (ISA) compliance framework that supports digital reporting and makes sure the ISA system operates as intended.
This tax information and impact note is about a change that clarifies when a company that is not a life insurance company can claim a partial Corporation Tax exemption on a payout from an investment life insurance contract.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).