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Personal tax

Policy papers and consultations

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729 results sorted by Updated (newest)
  • This issue briefing explains how Real Time Information will mean more people paying the right amount of tax and National Insurance.

  • Impact on households - distributional analysis to accompany the Autumn Statement

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • This is the Autumn Statement in full. You can find supporting and related documents below.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • This consultation seeks views on the impacts of changing the tax credits appeals process to mirror the Department for Work and Pensions planned changes to their appeals process.

  • How to provide an Advance Thin Capitalisation Agreement under the Advance Pricing Agreement legislation.

  • This document sets out how HMRC intends to deliver, over the next three years, an environment in which SMEs can get on with what really matters to them – running their businesses.

  • Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.

  • Inward Investment Support.

  • Seeking views on the integrating the operation of income tax and National Insurance contributions.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Views on the detailed policy design of a package of reform of the taxation of non-domiciled individuals

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Seeking views on early access to pension savings.

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Employees resident but not ordinarily resident in the UK.

  • Self assessment: finality and discovery.

  • Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.

  • Tax treatment of transactions in financial futures and options.

  • Exchange rate fluctuations.

  • Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.

  • Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.

  • Treatment of investment managers and their overseas clients.

  • Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).