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 a new plastic packaging tax.
This measure introduces a series of amendments to the hybrid and other mismatches regime.
This measure introduces changes to the leasing provisions, as a result of the withdrawal of LIBOR (London Inter-bank Offered Rate).
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
We welcome views and evidence on the draft regulations and additional proposals to expand the Trust Registration Service to comply with the Fifth Money Laundering Directive.
First published during the 2019 to 2022 Johnson Conservative government
We are seeking views on our draft revisions to the HMRC Charter. The charter sets out the standard of behaviour and values that HM Revenue and Customs (HMRC) aspires to when interacting with customers – what you can expect f…
We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.
This technical consultation seeks views on draft regulations that will clarify the Bank Levy rules on deductions from a UK entity’s equity and liabilities where it holds assets representing loss absorbing instruments issued …
We welcome comments on the draft regulations, which include new questions on the Stamp Duty Land Tax (SDLT) return for introducing the SDLT surcharge on non-UK residents purchasing residential property in England and Norther…
This new report explores ways of simplifying the process of making claims and elections across the tax system.
This call for evidence seeks views on how well the alcohol duty system currently works and how it could be reformed.
This brief tells you about simplified processes used by VAT-registered opticians and sellers of hearing aids.
This tax information and impact note is about the interest rates on liabilities for Digital Services Tax.
The OTS has published an online survey and a call for evidence to seek views on capital gains tax
This consultation sets out draft legislation for The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020.
This brief explains how changes to existing leases are treated for VAT and Stamp Duty Land Tax purposes.
This measure introduces new reliefs from the Annual Tax on Enveloped Dwellings (ATED) from 1 April 2020 and the 15% flat rate of Stamp Duty Land Tax (SDLT) from the date of Autumn Budget or a later day.
This measure amends the VAT refund scheme to include the S4C television channel as an eligible body.
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.
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).