We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This consultation sets out the details of the higher rates of Stamp Duty Land Tax and seeks views in key areas of its design.
First published during the 2015 to 2016 Cameron Conservative government
This consultation seeks views on proposals to simplify business energy efficiency tax.
This document contains the government’s plans for business taxes announced at Budget 2016.
The Office of Tax Simplification has published its recommendations on closer alignment of income tax and national insurance contributions following a simplification review.
The Office of Tax Simplification (OTS) has published its recommendations following a simplification review of small company taxation.
This briefing explains when a foreign company operating in the UK must pay UK Corporation Tax.
This briefing explains how complex transfer pricing rules are operated by HMRC to ensure the UK gets the tax it is due under the rules, and to support UK businesses trading overseas.
This briefing explains how HMRC is working with other countries to stop some multinational businesses from avoiding payment of tax.
Proposed regulations to detail the information required to be reported to HM Revenue and Customs (HMRC) about banking surcharge liabilities and payments.
Proposed amendments to existing Regulations as a consequence of a package of proposals to modernise the taxation of corporate debt and derivative contracts.
This Tax Information and Impact Note applies to Individual Savings Account (ISA) savers, as well as banks, building societies and other financial institutions that offer ISAs.
This paper sets out the criteria HMRC will use to identify vulnerable customers in relation to Direct recovery of Debt legislation.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
This tax information and impact note specifies the Old Oak and Park Royal Development Corporation as a body to which section 33 of the VAT Act 1994 applies.
This draft legislation specifies the Old Oak and Park Royal Development Corporation as a body to which section 33 of the VAT Act 1994 applies.
Draft legislation on changes to information requirements for pension scheme administrators following the introduction of the pensions tapered annual allowance.
This draft legislation explains the introduction of VAT use and enjoyment provisions for insurance repair services.
This tax information and impact note details the increase in Employment Allowance by £1,000 to £3,000 from April 2016.
This tax information and impact note will restrict eligibility for the Employment Allowance so that limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 Apri…
This draft legislation adds further museums and galleries that allow free public admission to the VAT Refund Scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).