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HMRC’s initial equality impact assessment of the expansion of the Trust Registration Service.
Screening equality impact assessment for HMRC's face-to-face card payments project.
HMRC’s initial equality impact assessment for the easy consistent payment methods direct debit Variable Payment Plan for Employers’ PAYE.
HMRC’s initial equality impact assessment of the Cost of living support scheme.
We welcome views on the draft tax regulations to spread the transitional impact of IFRS 17 and revoke the requirement for life insurance companies to spread acquisition expenses over 7 years for tax purposes.
This legislation imposes higher rates of Stamp Duty Land Tax (SDLT) on the purchase of additional residential properties purchases which complete on and after 1 April 2016.
This measure makes changes to duty rates for alcoholic products, establishing common tax bands based on strength. It also introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about reducing the increase to National Insurance contribution rates for the 2022 to 2023 tax year, and the reversal of the Health and Social Care Levy.
Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.
We're seeking views on how to make the employment status rules for employment rights and tax clearer for individuals and businesses.
First published during the 2016 to 2019 May Conservative government
We welcome views on how we can improve the UK’s customs system by simplifying processes for traders and embracing innovation.
First published during the 2019 to 2022 Johnson Conservative government
This measure introduces changes to the Research and Development Tax Relief entitlement and processes.
This measure places a duty on HMRC to make top-up payments to individuals who save into an occupational pension under net pay arrangements, if their total taxable income is below the personal allowance.
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.
These measures introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
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