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Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
A consultation on extending Qualifying Care Relief to payments for care made by Shared Lives schemes that aren't funded by local authorities.
This tax information and impact note is about changes affecting pension scheme administrators that reclaim tax relief using the Relief at Source method.
This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.
This brief sets out HMRC’s policy on the correct tax treatment of payments of Advanced Learner Loans.
A consultation on the secondary legislation to extend Landfill Tax to illegal waste sites and clarify the definition of ‘taxable disposal’.
This Tax Information and Impact Note is about changes to the regulations allowing groups to enter into simplified arrangements for group relief for carried-forward losses.
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
Technical consultation seeking views on the draft statutory instrument for devolution of Landfill Tax to Wales and closure of the Landfill Communities Fund (LCF).
Legislation will be made to amend the Landfill Tax Regulations 1996 so Landfill Tax no longer applies and the Landfill Communities Fund (LCF) closes in Wales.
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
Draft regulations to update the securitisation regime to reflect recent accounting changes and commercial developments.
This tax information and impact note updates the securitisation regime to reflect recent accounting changes and commercial developments.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
First published during the 2016 to 2019 May Conservative government
A call for evidence seeking contributions on an alternative method to collect VAT known as split payment.
This consultation seeks comments on options for streamlining clearances for companies using the tax-advantaged venture capital schemes.
Whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union.
Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
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