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This briefing explains how HMRC is working with other countries to stop some multinational businesses from avoiding payment of tax.
Proposed regulations to detail the information required to be reported to HM Revenue and Customs (HMRC) about banking surcharge liabilities and payments.
Proposed amendments to existing Regulations as a consequence of a package of proposals to modernise the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note applies to Individual Savings Account (ISA) savers, as well as banks, building societies and other financial institutions that offer ISAs.
This paper sets out the criteria HMRC will use to identify vulnerable customers in relation to Direct recovery of Debt legislation.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
This tax information and impact note specifies the Old Oak and Park Royal Development Corporation as a body to which section 33 of the VAT Act 1994 applies.
This draft legislation specifies the Old Oak and Park Royal Development Corporation as a body to which section 33 of the VAT Act 1994 applies.
Draft legislation on changes to information requirements for pension scheme administrators following the introduction of the pensions tapered annual allowance.
This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.
This tax information and impact note details the increase in Employment Allowance by £1,000 to £3,000 from April 2016.
This tax information and impact note will restrict eligibility for the Employment Allowance so that limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 Apri…
This draft legislation adds further museums and galleries that allow free public admission to the VAT Refund Scheme.
This tax information and impact note is about museums and galleries to be added to the list of bodies entitled to benefit from the VAT Refund Scheme.
We’re seeking views on proposals to improve the enforcement of employment rights to prevent non-compliance and the exploitation of vulnerable workers.
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note sets out the changes to employers reporting requirements from 6 April 2016 on the abolition of the contracted-out rebate.
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.
This MoU sets out arrangements between HMRC and DFPNI for implementing a devolved corporation tax rate in Northern Ireland.
HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.
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