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This brief gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020.
Screening equality impact assessment for HMRC’s Economic Crime Levy.
Directions for an agent, individual or trustee filing returns electronically, for Income and Corporation Tax.
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
The government is publishing a call for evidence to ensure it has an up-to-date and well-informed view of how the umbrella company market operates.
First published during the 2019 to 2022 Johnson Conservative government
HMRC’s initial equality impact assessment of the Borders and Trade Release 2 Programme.
This tax information and impact note is about changes to the Community Investment Tax Relief scheme.
Seeking views on potential changes to accessing limited funds belonging to an individual who lacks mental capacity without a Lasting Power of Attorney or Court of Protection order.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.
This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
We welcome views on a number of potential options for improving the range of data HM Revenue and Customs (HMRC) collects, uses and responsibly and safely shares across government.
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they …
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
The government is seeking views on possible changes to the tax treatment of cryptoasset loans and ‘staking’ in the context of decentralised finance.
The government is seeking views on a potential new taxation framework for cryptoasset loans and ‘staking’ in the context of decentralised finance.
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
We welcome views on how HMRC's information and data-gathering powers could be updated to enable digitalisation of services, improve compliance and reduce administrative burdens.
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