Skip to main content

Policy papers and consultations

Skip to results
372 results sorted by Updated (newest)
Of Type Consultations (closed)
From HM Revenue & Customs (HMRC)
  • This consultation seeks views on possible options for how a potential split payment mechanism could work to combat online VAT fraud.

    First published during the 2016 to 2019 May Conservative government

  • We are seeking views on how to tackle the small minority of taxpayers who abuse the insolvency regime to try to avoid or evade their tax liabilities.

  • HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.

    First published during the 2016 to 2019 May Conservative government

  • A consultation on ‘conditionality’ measures to tackle the hidden economy.

  • The government will explore how online platforms could work with HMRC and taxpayers to help people who make money through the platforms understand and meet their tax obligations.

    First published during the 2016 to 2019 May Conservative government

  • HMRC is seeking views on the frequency of official statistics for revenues from oil and gas production and analysis of Petroleum Revenue Tax assessment data.

  • We are seeking views on how to improve the tax and administrative treatment of short term business visitors from overseas branches of UK companies.

  • We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.

    First published during the 2016 to 2019 May Conservative government

  • We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.

  • We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.

  • A consultation on the options for amendments to the Corporate Interest Restriction rules.

  • This call for evidence seeks to better understand the use of rent a room relief.

    First published during the 2016 to 2019 May Conservative government

  • Seeking views on changes to Entrepreneurs’ Relief to ensure that it does not discourage entrepreneurs from seeking external finance for their companies.

    First published during the 2016 to 2019 May Conservative government

  • A consultation document exploring the appropriate definition for a zero emission capable taxi in order to apply an exemption from the VED supplement for expensive cars.

    First published during the 2016 to 2019 May Conservative government

  • Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

    First published during the 2016 to 2019 May Conservative government

  • Seeking views on the Gift Aid donor benefits rules.

    First published during the 2016 to 2019 May Conservative government

  • Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

  • The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.

  • Transposing a recent EU VAT Directive into UK law.

  • HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.