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Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
This measure allows special tax sites to be designated in Investment Zones.
Who is likely to be affected Businesses investing and hiring new employees…
The rates for petrol powered and hybrid powered company cars from the tax year 2025 to 2026 to tax year 2027 to 2028.
This tax information and impact note is about the tax deductibility of business rates repayment.
This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests.
This tax information and impact note is about the easement for employer provided cycles exemption.
This tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption for home-office expenses.
National Insurance contributions relief for employers, providing a zero rate of employers Class 1 National Insurance contributions on the earnings of a qualifying veteran.
This Tax Information and Impact Note is about measuring carbon dioxide (CO2) emissions for company car tax purposes.
This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.
This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.
This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.
This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.
This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work.
This measure introduces changes to the employment tax treatment of the use of emergency vehicles.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
First published during the 2016 to 2019 May Conservative government
This tax information and impact note introduces reforms to the intermediaries legislation.
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