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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
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
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.
HMRC’s initial equality impact assessment of the Contact Engagement Programme.
We welcome views on the inclusion of cryptoassets in the Investment Transactions List of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes.
HMRC’s initial equality impact assessment of the Payments and Debt Programme: Harmonising payments – paper BACs refund remittances.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
This tax information and impact note is about the continuation of an exemption for banks issuing certain hybrid capital instruments to overseas associates.
This technical consultation seeks views on draft regulations that will remove a sunset clause from the Hybrid and Other Mismatches rules so that an exemption for certain hybrid instruments issued by banks continues to apply …
This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.
HMRC’s initial equality impact assessment of the Coronavirus Job Retention Scheme.
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