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We welcome views on a proposed legislative approach to piloting. HMRC is exploring how we can develop and improve testing prior to wider roll out of change.
HMRC’s initial equality impact assessment of the Trust Registration Service.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.
Explanatory Notes for government amendments in Committee of the Whole House of Spring Finance Bill 2023.
First published during the 2022 to 2024 Sunak Conservative government
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
Screening equality impact assessment for HMRC's Research and Development (R&D) tax relief reform project.
Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
This tax information and impact note explains the VAT exemption on healthcare to include medical services directly supervised by registered pharmacists.
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
Tax policy announcements at Budget 2021.
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about repaying trade remedies duties to businesses, or collecting outstanding duties from businesses, as appropriate.
This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022.
Tax policy announcements at Spring Budget 2023.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
The worldwide debt cap (WWDC) rules in Part 7, TIOPA 2010 are being changed where a revised statement of allocated disallowances is submitted on or after 15 March 2023.
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