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We are seeking views on how HMRC can help taxpayers get their offshore tax right by using data, raising taxpayer awareness and reducing errors.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
We welcome views on proposed notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021 (SI 2021 No. 1076).
HMRC’s initial equality impact assessment of the European Economic Area and Swiss nationals' access to HMRC-administered benefits following the end of the grace period to apply to the EU Settlement Scheme.
Screening equality impact assessment for Making Tax Digital (MTD) for VAT.
Screening equality impact assessment for HMRC's prescribed P87 expenses form.
Screening equality impact assessment for the National Insurance holiday for the employers of veterans.
We welcome views on these draft statutory instruments ahead of their proposed introduction in 2022.
HMRC’s screening equality impact assessment of the Qualifying Asset Holding Companies (QAHCs).
HM Revenue and Customs' screening equality impact assessment of Post Office Card Account (POCA) - product cessation.
This is HM Revenue and Customs' screening equality impact assessment of Uncertain Tax Treatment (UTT).
This tax information and impact note aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.
OTS publishes an update on the Single Customer Account.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
This is HM Revenue and Customs' initial equality impact assessment of the digital ‘pay here’ interfaces on the HMRC App.
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This tax information and impact note is about regulations which prescribe relief from Stamp Duty and Stamp Duty Reserve Tax for transactions which are cleared by LCH SA.
This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).
This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
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