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We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
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.
We welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.
This measure sets the rates of Air Passenger Duty from 1 April 2026.
This tax information and impact note sets out how tobacco duties will increase on 30 October 2024.
This technical note describes the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2026.
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
This tax information and impact note describes the amendments being made to repeal the ORIP rules.
This tax information and impact note is about a power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to financial market infrastructure (FMI) sandboxes, by statutory instrument and the use of the power to …
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
This tax information and impact note details the increase in Landfill Tax rates for 2025 to 2026.
This paper provides further information about the government's Budget announcement that it will legislate to change who has responsibility to account for Pay As You Earn where an umbrella company is used in a labour supp…
This tax information and impact note is about the additional amount of Audio-Visual Expenditure Credit available to film and television production companies in respect of visual effects expenditure.
This tax information and impact note sets the rates of Air Passenger Duty from 1 April 2025.
We are seeking views on proposals to reform the tax treatment of Employee Ownership Trusts and Employee Benefit Trusts.
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
The government has published a call for evidence, inviting views from stakeholders on its plans to reform the tax treatment of carried interest.
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