We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This measure introduces new rates of Stamp Duty Land Tax (SDLT) from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the United Kingdom.
This measure introduces two technical changes to the Corporate Interest Restriction.
This measure provides for the taxation of collective money purchase benefits.
We welcome views about the operation of Insurance Premium Tax and changes that may help to ensure that it continues to operate fairly and efficiently.
This tax information and impact note is about the reduced rate of VAT for hospitality, holiday accommodation, and attractions between 15 July 2020 and 12 January 2021
This brief tells you about the temporary reduced rate of VAT being introduced from 15 July 2020.
We are inviting views on, and seeking information about, proposed changes to the rules for red diesel used in private pleasure craft as a result of the judgment of the CJEU.
This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).
This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.
This brief informs overseas businesses about the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme.
This brief announces the withdrawal of the postal concession from 1 December 2020.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This tax information and impact note is about changes to VAT on supplies of electronic publications ('e-publications').
Changes to EU law relating to the VAT rules for cross-border transactions between the UK and EU member states, and draft legislation and guidance.
Changes to EU law about the VAT rules for cross-border transactions between the UK and EU member states
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
We are seeking views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors.
This Tax Information and Impact Note is about amendments to the scope of the zero-rate for drugs dispensed on the prescription of an appropriate practitioner.
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2020.
Tax policy measures announced at Budget 2020.
First published during the 2019 to 2022 Johnson Conservative government
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).