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This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.
Draft regulations to extend the period of the interim securitisation regime.
This tax information and impact note further extends the interim regime for those securitisation companies who are taxed under it.
A consultation on whether companies with non tax-advantaged share schemes require the continued availability of a National Insurance Contribution (NIC) election.
This page contains the impact assessment for the Savings (Government Contributions) Bill.
First published during the 2016 to 2019 May Conservative government
A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
Draft legislation for a technical consultation on consequential amendments for the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note is about extending a Corporation Tax exemption for a specific government owned company.
This technical consultation seeks comments on the first set of draft regulations for the Apprenticeship Levy.
Draft legislation on the technical consultation of the Raw Tobacco Approval Scheme Regulations which sets out the framework of the scheme.
This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.
Explanatory Notes and Tax Information and Impact Note for government amendments in Report stage of Finance Bill 2016.
Seeking views on how best to legislate the announcements made at Summer Budget 2015 on reforms to the taxation of non-domiciles.
First published during the 2015 to 2016 Cameron Conservative government
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
A consultation on how the tax and NICs treatment of termination payments can be made simpler and fairer.
A consultation on reforms to the Gift Aid Small Donations Scheme
A consultation on draft legislation, in response to the summer 2015 consultation on termination payments.
We are seeking users' views on a proposal to not publish any further updates to the HMRC Personal Wealth National Statistics
This consultation seeks views and evidence on the costs and benefits of lifestyling for Child Trust Fund account holders and providers.
Draft regulations for extension of the voluntary payrolling framework to include non-cash vouchers and credit tokens.
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