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We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25.
HMRC is seeking views from users of our statistics publications on proposed changes so we can continue to produce relevant statistics that meet users’ needs.
Screening Equality Impact Assessment for Reporting Rules for Digital Platforms.
This briefing sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.
This tax information and impact note is about the changes to the van benefit charge, and the car and van fuel benefit charges from April 2025.
This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
This tax information and impact note details the various amendments relating to excise duty which come in to force on 23 December 2024 and 3 March 2025.
This tax information and impact note is about a change to customs rules which will enable HMRC to repay import duty amounts where appropriate to businesses following a review by the UK Trade Remedies Authority (TRA).
This measure outlines the expected impact of applying VAT to private school fees.
This tax information and impact note explains the reduction in the Investors’ relief lifetime limit announced at Autumn Budget 2024.
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.
This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.
This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT.
Tax policy announcements at Autumn Budget 2024.
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