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This tax information and impact note is for the new permanent rates of the 3 corporate tax reliefs known as the ‘cultural tax reliefs’.
This factsheet sets out the changes being made to National Insurance and the High Income Child Benefit Charge announced at Spring Budget 2024.
First published during the 2022 to 2024 Sunak Conservative government
This tax information and impact note explains that Multiple Dwellings Relief (MDR) will be abolished with effect from 1 June 2024. MDR is a bulk purchase relief from Stamp Duty Land Tax which applies to the purchase of 2 or…
We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.
HM Revenue and Customs and Border Force's refreshed strategy to tackle illicit tobacco.
This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.
This tax information and impact note explains the Income Tax exemption for Union of European Football Associations (UEFA) accredited individuals who earn income in connection with the 2024 UEFA Champions League Final and are…
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
Explanatory notes for all clauses ahead of the Lords Stage of Finance Bill 2023-2024.
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
The government's response to the Law Commission's review of the suspicious activity reports (SARs) regime.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2023-2024.
HMRC’s initial equality impact assessment of the Self Assessment Helpline revised service offer from December 2023 to January 2024.
This tax information and impact note clarifies the meaning of structural assets of an insurance company’s long-term business.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
A joint consultation on the digital pound, from HM Treasury and the Bank of England.
We welcome views on this technical consultation on draft regulations and guidance.
Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
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