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 tax information and impact note details the legislative fix required as a consequence of having more than one rate of Corporation Tax, it will ensure companies with profits of £50,000 or less, which will be paying the S…
We welcome views on policy and IT design options to deliver the government's commitment to digitalise business rates.
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
This technical note gives details of a new higher Research and Development payable credit rate for Research and Development intensive small and medium sized enterprises.
This tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biofuels.
This brief sets out a change to the VAT treatment of leisure services provided by local authorities.
We welcome views on the draft regulations for the Transfer Pricing Documentation measure, which supports the measure’s primary legislation.
Consultation on an online sales tax to gather evidence and inform government policy on the proposal.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for non-business activities.
This tax information and impact note is about changes to the movements of excise duty paid goods from 13 February 2023.
HMRC’s screening equality impact assessment of the Plastic Packaging Tax.
This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
This brief sets out changes to the option to tax forms from 1 February 2023.
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
The government is introducing a tax on the extraordinary returns of electricity generators resulting from the spike in gas prices driven by Russia’s weaponisation of gas supplies.
First published during the 2022 to 2024 Sunak Conservative government
This measure introduces a new tax on exceptional electricity generation receipts of qualifying generating undertakings from 1 January 2023 to 31 March 2028.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
This statement sets out the government’s approach to repealing and replacing retained EU law on financial services to deliver a comprehensive FSMA model of regulation tailored to the UK.
This tax information and impact note explains the temporary increases to the nil-rate bands for Stamp Duty Land Tax on residential property and to the amount that a First Time Buyer may pay while qualifying for relief.
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).