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Screening equality impact assessment for Basis Period Reform.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.
HMRC’s initial equality impact assessment of the Self Assessment Helpline revised service offer from December 2023 to January 2024.
We welcome views on this technical consultation on draft regulations and guidance.
We welcome views on this technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices.
Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.
This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.
This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …
This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.
This measure is about changes to the data HMRC requires from employers, some shareholders in owner-managed businesses, and customers who are self-employed.
This measure is about technical clarifications of the relief rules, including what is eligible for relief.
This measure is about the Vehicle Excise Duty exemption for Ukraine visa holders driving in the UK on Ukrainian number plates.
This tax information and impact note provides details of the taxation of corporate recipients and the ultimate recipients of compensation payments under the Post Office compensation schemes specified above.
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
Screening equality impact assessment for HMRC's Electronic Sales Suppression project.
Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service .
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