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HMRC’s initial equality impact assessment of the Borders and Trade Release 2 Programme.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
We welcome views on a number of potential options for improving the range of data HM Revenue and Customs (HMRC) collects, uses and responsibly and safely shares across government.
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they …
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
We welcome views on how HMRC's information and data-gathering powers could be updated to enable digitalisation of services, improve compliance and reduce administrative burdens.
We welcome views on a proposed legislative approach to piloting. HMRC is exploring how we can develop and improve testing prior to wider roll out of change.
HMRC’s initial equality impact assessment of the Trust Registration Service.
This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.
Screening equality impact assessment for HMRC's Research and Development (R&D) tax relief reform project.
Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
This tax information and impact note clarifies HMRC’s functions regarding payment obligations in relation to Designated Persons subject to financial sanctions regulations.
We welcome views on policy and IT design options to deliver the government's commitment to digitalise business rates.
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
A package of measures was announced at Spring Budget 2023 to simplify customs import and export processes for businesses.
First published during the 2022 to 2024 Sunak Conservative government
How HMRC works with agents so that they can meet their obligations under the tax administration system.
We are seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…
An overview of why the Register of Overseas Entities is important for tax.
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