We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax policy announcements at Spring Budget 2023.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
The worldwide debt cap (WWDC) rules in Part 7, TIOPA 2010 are being changed where a revised statement of allocated disallowances is submitted on or after 15 March 2023.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
This measure changes the tax treatment of collective money purchase schemes in winding up.
This measure provides a new discretionary power to determine the date a temporary approval ends following review and/or appeal of a decision to revoke an approval.
This measure extends existing tax checks for taxi and scrap metal licences in England and Wales to licences in Scotland and Northern Ireland.
This measure introduces a new approvals framework for aerodromes that are not designated customs and excise airports.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse a…
This tax information and impact note clarifies HMRC’s functions regarding payment obligations in relation to Designated Persons subject to financial sanctions regulations.
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
This tax information and impact note details the 12-month extension to the cut in fuel duty rates that were introduced from 23 March 2022.
In line with the agreement on a two Pillar solution to reform the international tax system, these measures will help to ensure large groups operating within the UK pay a global minimum level of tax.
This tax information and impact note outlines legislation introduces rules for VAT accounting for deposit return schemes.
This tax information and impact note is about changes to the SEIS.
This tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments
This tax information and impact note is about technical changes to late payment penalties in respect of Plastic Packaging Tax
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).