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This tax information and impact note extends the window to claim the tax reliefs available in Freeport and Investment Zone special tax sites from 5 to 10 years.
Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.
This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
A summary of measures to support the ambition for a tax system that is fair and supports growth.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
Enhanced Audio-Visual Expenditure Credit for UK Independent Films.
First published during the 2022 to 2024 Sunak Conservative government
HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.
Screening equality impact assessment for Basis Period Reform.
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