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This consultation considers changes to improve the Money Laundering Regulations while minimising burdens on legitimate customers.
First published during the 2022 to 2024 Sunak Conservative government
HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
Seeking views to provide certainty on decommissioning relief through a Decommissioning Relief Deed.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
A near-final version of legislation to change rules on provider-initiated terminations of payment service contracts, which is being published for final checks.
This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.
A near-final version of legislation to slow down payments processing when there are reasonable grounds to suspect fraud, which is being published for checks.
Screening equality impact assessment for Basis Period Reform.
This tax information and impact note is about reform of the Construction Industry Scheme.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
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