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This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because…
This measure is about changes to transfers to Qualifying Recognised Overseas Pension Schemes established in the European Economic Area (EEA) and Gibraltar, requirements that overseas pension schemes and recognised overseas p…
National Minimum Wage rates for April 2025, including the National Living Wage.
This tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit.
This tax information and impact note provides details about the ending of the Alcohol Duty Stamps Scheme.
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC’s existing Statement of Practice 1 (2012).
This tax information and impact note describes the UK’s adoption of the undertaxed profits rule.
This tax information and impact note is about increases to the Vehicle Excise Duty rates for heavy goods vehicles (HGVs), trade licences and HGV Levy by the Retail Price Index in 2025 to 2026.
This tax information and impact note is about increases to the Vehicle Excise Duty rates for cars, vans and motorcycles by Retail Price Index in 2025 to 2026.
These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.
This tax information and impact note sets out an extension to the availability of the 100% first-year allowances for zero-emission cars and electric vehicle charge-points.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about changes to first-year Vehicle Excise Duty rates to widen the difference between zero-emission, hybrid and internal combustion engine cars.
This tax information and impact note is about changes to tax relief for assets repurposed for use from oil and gas activity to Carbon Capture Usage and Storage activity.
This tax information and impact note is about increasing both the lower and higher rates of the Soft Drinks Industry Levy from 1 April 2025.
This tax information and impact note is about changes to the rules that apply to the Annual Tax on Enveloped Dwellings, when alternative finance is used to purchase residential property.
This measure is about changes to the tax rules that apply to alternative finance.
This measure sets the rates of Air Passenger Duty from 1 April 2026.
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