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This measure introduces 2 new destination bands and rates for the tax year 2023 to 2024.
This measure intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
This measure introduces a new approvals framework for aerodromes that are not designated customs and excise airports.
In line with the agreement on a 2 Pillar solution to reform the international tax system, this measure will help to ensure multinational enterprises operating within the UK pay a global minimum level of tax.
This measure extends existing tax checks for taxi and scrap metal licences in England and Wales to licences in Scotland and Northern Ireland.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
The government is consulting on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.
We welcome views on the case for reforming Income Tax Self Assessment registration for the self-employed and landlords.
We welcome views on how HMRC can better understand, prevent, and collect international tax debt.
We are seeking views on how HMRC can help taxpayers get their offshore tax right by using data, raising taxpayer awareness and reducing errors.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2021-2022.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about an administrative simplification for individuals claiming Transfer of residence relief when moving to the UK from 1 August 2022.
This tax information and impact note is about the introduction of the Energy (Oil and Gas) Profits Levy Bill.
The government is seeking your views on draft legislation for the Energy (Oil and Gas) Profits Levy ahead of the publication of the Bill.
This tax information and impact note is about making it mandatory to submit certain Corporate Interest Restriction reports electronically from 1 September 2022.
Proposes new legislation on wage protection for seafarers working on ships that regularly visit UK ports.
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