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This tax information and impact note is about the reduction to the additional rate threshold from £150,000 to £125,140 from 6 April 2023.
This tax information and impact note is about changes to the R&D Tax reliefs.
This tax information and impact note is about reducing the Capital Gains Tax annual exempt amount.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2026 to 2027 and 2027 to 2028.
This tax information and impact note is about the reduction of the dividend allowance.
This tax information and impact note is about Corporation Tax changes in response to the new international accounting standard for insurance contracts IFRS 17.
This tax information and impact note is about the continuation of an exemption for banks issuing certain hybrid capital instruments to overseas associates.
This technical consultation seeks views on draft regulations that will remove a sunset clause from the Hybrid and Other Mismatches rules so that an exemption for certain hybrid instruments issued by banks continues to apply …
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
This briefing explains HMRC's approach to error and fraud in the Covid-19 support schemes.
HMRC’s initial equality impact assessment of the Coronavirus Job Retention Scheme.
HMRC’s initial equality impact assessment of the COVID-19 support scheme: working households receiving tax credits phase 1 and phase 1a.
HMRC’s initial equality impact assessment of the Statutory Sick Pay Rebate for coronavirus-related absences.
HMRC’s initial equality impact assessment of the Test and Trace support payment scheme.
HMRC’s initial equality impact assessment of the Income Tax Self Assessment deferral extension.
HMRC’s initial equality impact assessment of the VAT deferral new payment scheme.
HMRC’s initial equality impact assessment of the Coronavirus Eat Out to Help Out scheme.
HMRC’s initial equality impact assessment of the Self-Employment Income Support Scheme.
The government's summary of an EU regulation governing the holding and movement of excise goods in the EU.
This government's summary of an EU regulation governing the holding and movement of excise goods in the EU.
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