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Consultation on the detailed design and implementation of a Digital Services Tax that the government has announced will be introduced in April 2020.
First published during the 2016 to 2019 May Conservative government
We are inviting views on changes to Capital Gains Tax lettings reliefs and the final period exemption that were announced at Budget 2018.
This document consults on all aspects of Corporate Capital Loss Restriction.
We are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
We would like your views on the draft secondary legislation to implement track and trace and security features for tobacco products in the UK as required by the Tobacco Products Directive.
The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.
We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.
Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.
HMRC sets out the background in a discussion paper and asks you to respond to questions about the way it charges fees to the businesses it supervises.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
We are seeking views on HMRC’s draft Northern Ireland Equality Scheme, which shows how we will promote equality of opportunity and good relations.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
This is a consultation on the abolition of Class 2 National Insurance, and on introducing a new contributory benefit test for the self-employed into Class 4 National Insurance.
First published during the 2015 to 2016 Cameron Conservative government
This technical consultation seeks comments on draft HM Treasury orders for changes to the VAT treatment of business to consumer supplies of digital services.
This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
Don’t include personal or financial information like your National Insurance number or credit card details.
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