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This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment
This tax information and impact note is about introducing a new reformed HGV levy from August 2023, following the end of levy suspension period.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.
This tax information and impact note details new legislation that will enable HMRC to grant Advance Valuation Rulings to customers importing goods into the UK. Advance Valuation Rulings are written decisions made by customs…
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
The tax information and impact note details a new Electricity Generator Levy.
This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security i…
This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.
This measure restricts charitable tax reliefs to UK charities and Community Amateur Sports Clubs (CASCs). This will stop EU and EEA charities and CASCs that HMRC has not previously accepted as qualifying for charitable relie…
As announced at Autumn Budget 2021 both the standard and lower rates of Landfill Tax will increase from 1 April 2023 in line with the Retail Prices Index (RPI), rounded to the nearest 5 pence.
This tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the S…
We welcome views on policy and IT design options to deliver the government's commitment to digitalise business rates.
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
This tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biofuels.
A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.
First published during the 2022 to 2024 Sunak Conservative government
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