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HMRC's screening equality impact assessment for tax conditionality licensing in taxi and scrap metal sectors.
Directions for specified individuals required to provide specified information in accordance with regulation 31 of SI 2023/912.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
This measure includes the UK’s adoption of the backstop undertaxed profits rule and other amendments to keep UK legislation consistent with Global Anti-Base Erosion rules.
Screening equality impact assessment for HMRC's Self-serve Time to Pay project.
This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.
This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.
This measure amends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) legislation to remove the 1.5% charge in domestic legislation on the issue of UK securities into depositary receipt systems and clearance services and on c…
This tax information and impact note is about movements from Great Britain to Northern Ireland and how businesses can claim relief from customs duties.
HMRC’s initial equality impact assessment of the SA100 postal output project.
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
We welcome views on these draft regulations which introduce new sanctions to tackle the sale of illicit tobacco.
Screening equality impact assessment for HMRC’s Store My National Insurance Number (NINO) service.
The government welcomes views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.
The government's summary of an EU proposal to amend the principal VAT directive by removing the consignment limit that currently applies to the supplier.
The government's summary of an EU proposal to raise customs revenue on e-commerce goods by amending EU duty relief regulation and simplifying tariff treatment.
The government's summary of an EU proposal to reform the EU Customs Union by redrafting the Union Customs Code and establishing an EU Customs Authority.
Screening equality impact assessment for HMRC’s reform of alcohol duty rates and reliefs.
HMRC’s initial equality impact assessment of the Contact Engagement Programme Optimisation progress-chasing self-serve app.
A set of professional standards that set out how HMRC compliance staff carry out their work.
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