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We welcome views on this technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices.
A summary of measures to simplify customs import and export processes for traders.
First published during the 2022 to 2024 Sunak Conservative government
Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.
This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.
This measure is about imposing tougher consequences on promoters of tax avoidance.
These measures combine the current Research and Development Expenditure Credit (RDEC) and R&D SME scheme into a merged scheme, implement the enhanced support for R&D intensive SMEs and restrict the use of nominations…
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.
This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …
This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.
This measure is about changes to the data HMRC requires from employers, some shareholders in owner-managed businesses, and customers who are self-employed.
This measure is about technical clarifications of the relief rules, including what is eligible for relief.
This measure is about administrative changes being made to all the creative industry tax reliefs.
This tax information and impact note sets out how tobacco duties will increase on 22 November 2023.
A discussion note to seek views on the technical details and practical application of the Energy Profits Levy’s (EPL) Energy Security Investment Mechanism (ESIM).
This tax information and impact note outlines Vehicle Excise Duty rates for cars, vans, motorcycles, and motorcycle trade licences from 1 April 2024.
This measure is about the Vehicle Excise Duty exemption for Ukraine visa holders driving in the UK on Ukrainian number plates.
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
This document sets out the technical detail and practical application of the Energy Security Investment Mechanism (ESIM).
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