We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This Tax Information and Impact Note is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This Tax Information and Impact Note is about restricting Corporation Tax relief where a company acquires internally generated goodwill.
This draft legislation is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
This Tax Information and Impact Note is about a new high pressure high temperature (HPHT) cluster area allowance.
This draft legislation is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This draft legislation is about preventing the abuse of late paid interest rules.
This draft legislation is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).
This draft legislation is about a new high pressure high temperature (HPHT) cluster area allowance.
This Tax Information and Impact Note is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This Tax Information and Impact Note is about restricting the proportion of banks’ annual taxable profit that can be offset by carried forward losses to 50%.
This Tax Information and Impact Note explains that legislation will be made to amend the Landfill Tax Regulations 1996 for the switch off of Landfill Tax and the closure of the Landfill Communities Fund scheme in Scotland.
This draft legislation amends The Landfill Tax Regulations 1996.
This consultation discusses the best way to implement a capital gains tax charge on non-residents.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Consultation about a new power which will allow HMRC to recover debts from the accounts of debtors who are able to pay what they owe but have chosen not to do so.
This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
This Tax Information and Impact Note will specify BX Swiss AG as a ‘recognised foreign exchange' and as a ‘recognised foreign options exchange’.
This brief provides an update on changes to how HM Revenue and Customs will recover some tax credit overpayments.
This technical consultation sets out how previously announced changes to the Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) rules will operate
This Tax Information and Impact Note describes the increased choice in relation to children’s savings and the simplification of processes around Child Trust Fund account management and transfer.
This brief outlines HM Revenue and Customs' position following the European Court of Justice judgment in Skandia America Corp. (USA), filial Sverige (C-7/13).
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).