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After reviewing proposals for Vaping Products Duty, the government has launched a subsequent technical consultation on additional compliance measures.
This measure is about changes affecting the taxation of non-UK domiciled individuals.
This technical note provides details on the changes that will apply to the taxation of non-UK domiciled individuals from 6 April 2025.
This summary sets out the changes being made to agricultural property relief and business property relief.
The UK’s strategic approach to tackling offshore tax non-compliance.
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This Roadmap sets out the government’s plans on Corporation Tax, including commitments to key features of the system and highlights several areas where the government will be exploring change.
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens…
This measure is about changes to the rates of Stamp Duty Land Tax payable by purchasers of additional dwellings and by companies.
This briefing sets out the new process for claiming PAYE employment expenses that comes into effect on 14 October 2024.
This tax information and impact note is about updates to information Individual Savings Account (ISA) managers must get for new applications, rules for ISA transfers between ISA managers, and allowing 'fractional interes…
This tax information and impact note explains changes to deficiency relief following the introduction of the Scottish advanced rate of Income Tax.
This explanatory note sets out how the 2022-23 Income Tax data published by HMRC today is used to update the Welsh Government’s funding.
This explanatory note sets out how the 2022-23 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
This tax information and impact note makes miscellaneous technical changes to the holding and movement of excise goods legislation applicable in Northern Ireland. It will come into effect from 1 October 2024.
This tax information and impact note is about the changes to the Value Added Tax Act 1994 to extend the zero rate of VAT to caravans manufactured to the 2023 version of standard 3632.
A Call for Evidence has been published inviting input, data and information from interested parties to inform the first phase of the Pensions Investment Review. This first phase aims to boost investment, increase pension pot…
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
Screening equality impact assessment for HMRC's Excise Movement and Control System.
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