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Seeking views on proposals for changing the partnerships rules in line with government’s principles and objectives for fairness and flexibility.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation sets out proposals to tackle tax avoidance by changing the economics of devising and entering into tax avoidance schemes.
The government is consulting on legislation to prevent the use of employment intermediaries to avoid National Insurance contributions and income tax by presenting employment relationship falsely as self-employment.
This Tax Information and Impact Note makes two amendments to the Unauthorised Unit Trusts (Tax) Regulations 2013.
This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.
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.
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wider questions in the 2012 consultation, and seeks further views on the matching rules for the benefits charge and on draft guidance, also published here.
HMRC would like to make the Retail Export Scheme easier to use and understand, and to limit opportunities for error and fraud.
This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers.
This consultation seeks views and evidence on the potential impact of recommendations made by the Office of Tax Simplification (OTS).
HMRC are seeking views on the necessary legislative changes required to enable the delivery of its paperless self assessment exemplar.
Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.
A consultation on the use of offshore employers of workers based in the UK to avoid National Insurance and employment taxes.
Seeking views on the move to tax remote gambling on a place of consumption basis (proposed design of regime).
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.
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.
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.
This briefing provides information to help you understand how PAYE underpayments happen.
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.
This issue briefing explains how Real Time Information will mean more people paying the right amount of tax and National Insurance.
Don’t include personal or financial information like your National Insurance number or credit card details.
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