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This tax information and impact note amends the Export (Penalty) Regulations 2003 after the introduction of the Union Customs Code.
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
This policy addresses the growing threat of online brand abuse and how it affects HMRC and its customers.
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
A consultation into HMRC's process for risk profiling large businesses.
Draft amendments to the VAT regulations and a draft VAT Notice about keeping digital records and providing VAT returns using compatible software.
This measure extends the scope of Landfill Tax to include disposals at sites which don't have an appropriate environmental permit.
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
This tax information and impact note deals with the secondary regulations for the introduction of the Fulfilment House Due Diligence Scheme.
This technical consultation seeks comments on the draft statutory instrument for the Fulfilment House Due Diligence Scheme.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
We are seeking views on the draft regulations for the tax treatment of re-insurance arrangements.
This tax information and impact note deals with the draft regulations for the tax treatment of re-insurance arrangements.
This Tax Information and Impact Note is about increasing the Capital Gains Tax (CGT) annual exempt amount for the period 2018 to 2019.
This tax information and impact note is about changes to Part 3 of the Finance Act 2003 due to the introduction of the Union Customs Code.
Mutual Agreement Procedure (MAP).
A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.
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