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How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
This Tax Information and Impact Note is about the tax treatment of welfare counselling.
This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.
This Tax Information and Impact Note is about Income Tax automation challenges and confirms the legal position.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
This Tax Information and Impact Note is about the treatment of certain limited liability partnerships for Income Tax, Capital Gains Tax and Corporation Tax.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
This Tax Information and Impact Note is about the tax treatment of certain Scottish social security benefits.
This measure provides a tax relief for payments made under the Windrush Compensation Scheme.
This Tax Information and Impact Note is about increases to the van benefit charge and fuel benefit charge for cars and vans from April 2020.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
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 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
This measure widens the scope of Income Tax and Corporation Tax share loss relief.
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