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This tax information and impact note is about new reporting rules for digital platforms.
This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension.
This measure delivers the changes necessary to abolish the pensions lifetime allowance from the tax year 2024 to 2025 onwards, as announced at Spring Budget 2023.
This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to make it more competitive.
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
This measure provides details of the taxation of corporate recipients and the ultimate recipients of an onward payment of compensation payments made under the Post Office Group Litigation Order or Horizon Shortfall Scheme.
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
This consultation sets out the government’s plans to revoke the PRIIPs Regulation and seeks views on a proposed alternative framework for retail disclosure, as part of the implementation of the Future Regulatory Framework (F…
First published during the 2022 to 2024 Sunak Conservative government
A consultation on the modernisation of consumer credit legislation.
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
This explanatory note sets out how the 2021-22 Income Tax data published by HMRC today is used to update the Scottish Government’s funding.
Screening equality impact assessment for HMRC’s reintroduction of Corporation Tax Small Profits Rate and Marginal Relief project.
A technical consultation on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.
Screening equality impact assessment for HMRC's Customer Engagement Platform - Secure Messaging Service (SMS) Deflections project (January to March 2023).
This draft guidance provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
Find out how HMRC carries out civil investigations in cases where we suspect fraud.
Explanatory Notes and Tax Information and Impact Notes for government amendments at Report Stage of Spring Finance Bill 2023.
This tax information and impact note is about new powers that HMRC have to tackle tobacco duty evasion.
This is a Terms of Reference for the Review of the Oil and Gas Fiscal Regime.
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