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
Today, the Office of Tax Simplification publishes a discussion paper on the implications of using technology to simplify tax.
This brief explains changes to the rules on accounting for VAT on retained payments and deposits from 1 March 2019.
HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.
This assessed the extent to which the objectives established by the Charging Regulations had been achieved and whether they are still appropriate.
This is a consultation on the abolition of Class 2 National Insurance, and on introducing a new contributory benefit test for the self-employed into Class 4 National Insurance.
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
This brief explains the changes to VAT rules for higher education starting from 1 August 2019.
Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report
This technical consultation seeks comments on draft HM Treasury orders for changes to the VAT treatment of business to consumer supplies of digital services.
This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.
Consultation on draft amendment to Specified Supplies Order to address the issue of VAT off-shore looping in the financial services sector.
This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
This tax information and impact note details changes to the de-grouping charge for Corporation Tax intangibles.
This tax information and impact note explains the introduction of a new market value rule where listed securities are transferred to a connected company.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
We are seeking views on how to tackle the small minority of taxpayers who abuse the insolvency regime to try to avoid or evade their tax liabilities.
HMRC and HM Treasury are inviting views on the corporate intangibles regime and reforms to support its administration, cost-effectiveness and international competitiveness.
First published during the 2016 to 2019 May Conservative government
A consultation on ‘conditionality’ measures to tackle the hidden economy.
This tax information and impact note deals with changes to the taxation of capital gains accruing to non-UK residents.
This technical note explains the application of the non-resident capital gains rules to collective investment vehicles and investors in those vehicles.
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).