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We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.
HM Revenue and Customs and Border Force's refreshed strategy to tackle illicit tobacco.
This brief explains the VAT liability of the live streaming of funeral, burial or cremation services.
This tax information and impact note explains the Income Tax exemption for Union of European Football Associations (UEFA) accredited individuals who earn income in connection with the 2024 UEFA Champions League Final and are…
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
Explanatory notes for all clauses ahead of the Lords Stage of Finance Bill 2023-2024.
Sets out how the scheme to name employers who break national minimum wage (NMW) law works.
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
We welcome views on this technical consultation on draft regulations to make changes to how pension input is calculated in a legacy public service pension scheme against the Annual Allowance.
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2023-2024.
HMRC’s initial equality impact assessment of the Self Assessment Helpline revised service offer from December 2023 to January 2024.
This tax information and impact note clarifies the meaning of structural assets of an insurance company’s long-term business.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
We welcome views on this technical consultation on draft regulations and guidance.
Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
The government is consulting on how to reform transfer pricing, permanent establishments and Diverted Profits Tax legislation to make it clearer and easier to use.
A summary of measures to simplify and modernise the tax system.
This tax information and impact note is about changes to customs requirements for goods moving to Great Britain (England, Scotland and Wales) from the island of Ireland (Northern Ireland and the Republic of Ireland).
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