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This Tax Information and Impact Note is about changes to the two income thresholds in calculating the tapered annual allowance and reducing the minimum tapered annual allowance.
The Government’s review of the changes to the off-payroll working rules has now concluded and the Government has published its response.
First published during the 2019 to 2022 Johnson Conservative government
This brief confirms that HMRC’s VAT treatment of supplies of digital newspapers and other publications has not changed.
This Tax Information and Impact Note has information about changes to the regulations for the Non-residents Landlord Scheme.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.
This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
This technical consultation seeks views on draft regulations which will ensure that funds in maturing Child Trust Fund accounts can retain their tax-advantaged status after maturity.
This Tax Information and Impact Note is about tax advantaged status for maturing Child Trust Fund (CTF) accounts.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.
Find out about the recent changes to money laundering regulations that may affect your business.
HMRC's policy on how records are managed, retained and disposed of.
This page includes summaries of Conflict, Stability and Security Fund Commonwealth programmes.
This page includes summaries of Conflict, Stability and Security Fund programmes in the Eastern Europe, Central Asia and the Western Balkans region.
This page includes summaries of Conflict, Stability and Security Fund serious organised crime programmes.
This technical consultation seeks comments on the draft Help to Save Accounts Regulations 2018.
This is HM Revenue and Customs' initial equality impact assessment.
Don’t include personal or financial information like your National Insurance number or credit card details.
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