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
The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
This Tax Information and Impact Note is about the increase in the amount that Child Trust Funds can save annually.
This Tax Information and Impact Note is about the update to the definition of “the transfer pricing guidelines” within UK legislation.
Details of the scope of the OTS review into Inheritance Tax are published.
This tax and information impact note is about changes being made to the Pay As You Earn (PAYE) regulations so employers can report car data in respect of cars provided as benefits in kind.
This tax information and impact note tells you about changes being made to the Pay As You Earn (PAYE) regulations so employers can report taxable amounts due in respect of certain benefits in kind.
A summary of the timetable and process the government will use for tax policy making and consultation following the move to a single annual fiscal event.
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
This technical consultation seeks comments on draft regulations which allow a Venture Capital Trust (VCT) to exchange shares or securities in a share reorganisation or company reconstruction.
Seeking views on the current tax rules for employee expenses.
This measure deals with changes to Marriage Allowance announced at Autumn budget 2017, allowing claims on behalf of deceased spouses and civil partners.
This tax information and impact note deals with changes to Venture Capital Trusts to encourage high growth investment announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the Enterprise Investment Scheme and Venture Capital trusts to encourage investment in knowledge-intensive companies as announced at Autumn Budget 2017.
This tax information and impact note deals with increases to the van benefit charge and the car and van fuel benefit charges announced at Autumn Budget 2017.
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
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).