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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
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.
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