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This is HM Revenue and Customs' initial equality impact assessment.
This new report explores ways to simplify tax for self-employed people and residential landlords.
This tax information and impact note details hybrid capital and debt instruments issued by banks to overseas associates.
This Tax Information and Impact Note is about exemptions of certain hybrid capital and debt instruments issued by banks and insurers to their overseas associates.
This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.
This tax information and impact note is about changes to the VAT rules for businesses making sales of digital services to consumers across the EU.
We are seeking views on draft legislation that allows 4 named public bodies to obtain refunds of VAT incurred in the course of their non-business activities.
HM Treasury’s review of Isle of Man Customs and Excise’s administration of VAT in relation to aircraft and yachts.
First published during the 2019 to 2022 Johnson Conservative government
We are seeking views on draft regulations that will enable employers and testimonial committees to report and pay Class 1A National Insurance contributions on termination awards and sporting testimonials in real time.
We would like your views on draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).
This Tax Information and Impact Note is about changes to Offshore Receipts in respect of Intangible Property (ORIP).
This new report looks at ways to improve people's experience of the tax system at key events in their lives
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
OTS outlines and evaluates responses to its VAT review
This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.
This brief explains how businesses that have paid too much VAT from 1 March 2019, as a result of an error in VAT Notice 709/5, can correct this.
The OTS seeks views on tax reporting and payment arrangements for self employed people and landlords of residential property to inform its work
This consultation seeks views on the draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018.
First published during the 2016 to 2019 May Conservative government
This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.
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