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The government is consulting on how to reform transfer pricing, permanent establishments and Diverted Profits Tax legislation to make it clearer and easier to use.
A summary of measures to simplify and modernise the tax system.
This tax information and impact note is about additional buildings and technologies that will benefit from VAT relief for the installation of energy-saving materials.
This review assessed the operation and effectiveness of the Spirit Drinks (Costs of Verification) Regulations 2013 (Charging Regulations) considering the aims and objectives of the legislation and whether they remain appropr…
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This tax information and impact note is about the new investment exemption from the Electricity Generator Levy — this applies to certain investment projects where there is a decision to proceed on or after 22 November 2023.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
First published during the 2022 to 2024 Sunak Conservative government
We welcome views on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor…
Tax policy announcements at Autumn Statement 2023.
For this call for evidence, we welcome views on potential areas to reform the VAT energy saving materials relief.
An opportunity to comment on the mechanism for surrender of dormant funds in the Court Funds Office which remain unclaimed for 30 years or more.
The current zero-rate relief for VAT on Women’s Sanitary Products will be extended to include reusable period underwear
We welcome views on this technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices.
Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.
This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.
This measure is about imposing tougher consequences on promoters of tax avoidance.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.
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