Skip to main content

Bring photo ID to vote Check what photo ID you'll need to vote in person in the General Election on 4 July.

  1. Home
Tax evasion and avoidance

Policy papers and consultations

103 results

103 results sorted by Updated (newest)
  • Alcohol fraud: next steps

    This consultation provides further details and seeks views on the next steps the Government plans to take to tackle existing and emerging threats to the UK alcohol duty regime.

    • From: HM Revenue & Customs
    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Reform of an anti-avoidance provision: Transfer of Assets Abroad

    This document summarises responses received to the wider questions in the 2012 consultation, and seeks further views on the matching rules for the benefits charge and on draft guidance, also published here.

    • From: HM Revenue & Customs
    • Updated:
  • VAT: Retail Export Scheme

    HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.

    • From: HM Revenue & Customs
    • Updated:
  • VAT treatment of refunds made by manufacturers

    This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers.

    • From: HM Revenue & Customs
    • Updated:
  • Office of Tax Simplification: review of unapproved share schemes

    This consultation seeks views and evidence on the potential impact of recommendations made by the Office of Tax Simplification (OTS).

    • From: HM Revenue & Customs
    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • HMRC digital strategy: legislative changes to enable paperless self assessment

    HMRC are seeking views on the necessary legislative changes required to enable the delivery of its paperless self assessment exemplar.

    • From: HM Revenue & Customs
    • Updated:
  • Partnerships review

    Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.

    • From: HM Revenue & Customs
    • Updated:
  • Offshore employment intermediaries

    A consultation on the use of offshore employers of workers based in the UK to avoid National Insurance and employment taxes.

    • From: HM Revenue & Customs
    • Updated:
  • Taxing remote gambling on a place of consumption basis

    Seeking views on the move to tax remote gambling on a place of consumption basis (proposed design of regime).

    • From: HM Revenue & Customs and 1 others
    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Consultation on the withdrawal of the VAT exemption for research

    HMRC wishes to assess the impact that the withdrawal of the VAT exemption for research will have and to see whether there are any possible options to mitigate the impact of the withdrawal.

    • From: HM Revenue & Customs
    • Updated:
  • Capital allowances: contributions towards capital expenditure on plant or machinery: draft legislation

    This document contains draft legislation introduced by the government, to confirm tax rules to prevent businesses claiming capital allowances for plant and machinery costs met by other businesses.

    • From: HM Revenue & Customs and 1 others
    • Updated:

    First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

  • Discussion document and draft guidance on Tax and Procurement

    This discussion document outlines the background of the proposal and sets out in detail the elements of the proposal on tax compliance and procurement relating to the declaration of tax compliance.

    • From: HM Revenue & Customs
    • Updated:
  • Issue briefing: PAYE underpayments

    This briefing provides information to help you understand how PAYE underpayments happen.

    • From: HM Revenue & Customs
    • Updated:
  • Issue briefing: managing significant tax disputes

    HMRC is making a number of changes to the way we manage the settlement of significant tax disputes, following a report by the Public Accounts Committee in December.

    • From: HM Revenue & Customs
    • Updated:
  • Issue briefing: Real Time Information for PAYE

    This issue briefing explains how Real Time Information will mean more people paying the right amount of tax and National Insurance.

    • From: HM Revenue & Customs
    • Updated:
  • Issue briefing: our approach to small businesses

    This briefing explains what we are doing to ensure small businesses receive this support and comply with their tax obligations.

    • From: HM Revenue & Customs
    • Updated:
  • Issue briefing: tackling tax avoidance

    This briefing explains what we are doing to tackle tax avoidance, so that everyone pays their fair share of tax.

    • From: HM Revenue & Customs
    • Updated:
  • Issue briefing: taxing the profits of multinational companies

    This briefing explains how the profits of multinational businesses are taxed, and how tax policy affects where multinationals choose to locate.

    • From: HM Revenue & Customs
    • Updated:
  • Extra-statutory concessions: sixth technical consultation on draft legislation

    Consultation on draft legislation to preserve the effect of two HM Revenue & Customs (HMRC) extra-statutory concessions (ESCs).

    • From: HM Revenue & Customs
    • Updated:
  • Alcohol fraud

    A consultation on legislative measures to tackle existing and emerging threats to the UK alcohol duty regime.

    • From: HM Revenue & Customs
    • Updated: