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This tax information and impact note introduces a range of free-standing amendments to Individual Savings Accounts (ISA) and Child Trust Funds legislation.
This brief sets out a change to the VAT treatment of leisure services provided by local authorities.
HMRC's role in the Joint Chiefs of Global Tax Enforcement (the J5), which works to combat international tax crime and money laundering.
We welcome views on the draft regulations for the Transfer Pricing Documentation measure, which supports the measure’s primary legislation.
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
The government's summary of EU legislation concerning customs declarations.
This tax information and impact note applies to non-UK residents participating or involved in the Finalissima football match.
This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for non-business activities.
This tax information and impact note is about changes to the movements of excise duty paid goods from 13 February 2023.
How HMRC works with agents so that they can meet their obligations under the tax administration system.
HMRC’s screening equality impact assessment of the Plastic Packaging Tax.
This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
This brief sets out changes to the option to tax forms from 1 February 2023.
We are seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
This measure introduces a new tax on exceptional electricity generation receipts of qualifying generating undertakings from 1 January 2023 to 31 March 2028.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
An overview of why the Register of Overseas Entities is important for tax.
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