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 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 .
HMRC's screening equality impact assessment for tax conditionality licensing in taxi and scrap metal sectors.
Directions for specified individuals required to provide specified information in accordance with regulation 31 of SI 2023/912.
Screening equality impact assessment for HMRC's Self-serve Time to Pay project.
A set of professional standards that set out how HMRC compliance staff carry out their work.
This tax information and impact note relates to reform of Research and Development Tax Relief.
This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This measure provides details of the taxation of corporate recipients and the ultimate recipients of an onward payment of compensation payments made under the Post Office Group Litigation Order or Horizon Shortfall Scheme.
Screening equality impact assessment for HMRC's Customer Engagement Platform - Secure Messaging Service (SMS) Deflections project (January to March 2023).
This draft guidance provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
Find out how HMRC carries out civil investigations in cases where we suspect fraud.
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
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 and requires JavaScript).