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This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because…
This measure is about changes to transfers to Qualifying Recognised Overseas Pension Schemes established in the European Economic Area (EEA) and Gibraltar, requirements that overseas pension schemes and recognised overseas p…
This tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit.
This tax information and impact note provides details about the ending of the Alcohol Duty Stamps Scheme.
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC’s existing Statement of Practice 1 (2012).
This tax information and impact note describes the UK’s adoption of the undertaxed profits rule.
These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about changes to tax relief for assets repurposed for use from oil and gas activity to Carbon Capture Usage and Storage activity.
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was l…
In November 2023, the previous government announced its intention to implement the Organisation for Economic Co-operation and Development Cryptoasset Reporting Framework. At Spring Budget 2024 a consultation was launched see…
This tax information and impact note is about increasing both the lower and higher rates of the Soft Drinks Industry Levy from 1 April 2025.
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
This tax information and impact note is about changes to the rules that apply to the Annual Tax on Enveloped Dwellings, when alternative finance is used to purchase residential property.
This measure is about changes to the tax rules that apply to alternative finance.
We welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.
This measure sets the rates of Air Passenger Duty from 1 April 2026.
This tax information and impact note sets out how tobacco duties will increase on 30 October 2024.
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