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 increases the duty rates on alcohol manufactured in, or imported into, the UK by reference to the retail prices index (RPI).
This tax information and impact note confirms the rates of Air Passenger Duty (APD) for the tax year 2018 to 2019 as announced at Spring Budget 2017.
This measure ensures transfers to qualifying recognised overseas pension schemes (QROPS) requested on or after 9 March 2017 will be taxable under defined conditions.
Tax policy measures announced at Spring Budget 2017.
First published during the 2016 to 2019 May Conservative government
A consultation on proposed new sanctions to tackle tobacco duty evasion and other excise duty evasion.
This tax information and impact note will provide for a Pension Advice Allowance payment to be a new authorised payment for the purposes of the Finance Act (FA) 2004.
This draft legislation introduces a new authorised payment and sets out the conditions that must be met in order for the payment to be authorised.
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on how digital record keeping and regular updates should operate.
This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
This measure introduces a restriction on the amount of interest and other financing amounts that a company may deduct in computing its profits for Corporation Tax purposes.
This measure increases the van benefit charge and the car and van fuel benefit charges for 2017 to 2018.
This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.
This draft legislation sets out the conditions for claiming an Excise Duty credit - Vapour Recovery Relief.
This tax information and impact note is about the new Raw Tobacco Approval Scheme.
A consultation on draft regulations which cover the calculation, reporting, payment and recovery of the Apprenticeship Levy.
OTS publishes terms of reference for the recently announced review of Stamp Duty on paper transactions
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).