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 document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.
This tax information and impact note applies to small and medium-sized companies (SMEs) making claims for Research and Development (R&D) tax relief within the SME scheme.
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 MoU sets out arrangements between HMRC and DFPNI for implementing a devolved corporation tax rate in Northern Ireland.
This Tax Information and Impact Note explains changes to the Investment Allowance and Cluster Area Allowance for oil and gas companies.
This draft legislation explains changes to the Investment and Cluster Area allowances for oil and gas companies.
This applies to UK companies which hold and exploit patents, or patent like rights, and which claim relief under the Patent Box.
This applies to companies, individuals and others, such as trusts or collective investment schemes that let residential properties.
This applies to incorporated companies within the charge to Corporation Tax that are directly involved in the production of orchestral concerts.
This applies to companies subject to Corporation Tax, which issue or hold debt, or which are party to derivative contracts.
This only applies to life insurance companies that carry on life assurance and other long-term business.
This tax Information and impact note explains changes to the Corporation Tax (CT) instalment payment dates for very large companies.
This legislation applies to appropriate transactions made by businesses that take place on or after 25 November 2015.
The legislation applies to all transactions involving intangible fixed assets that take place on or after 25 November 2015.
This legislation is about loans or advances made to participators on or after 25 November 2015.
This Tax Information and Impact Note is about the tax treatment of credit losses and amends the Change of Accounting Practice Regulations 2004 (SI 2004/3271).
Proposed changes for the transitional adjustments arising on adoption of International Financial Reporting Standard 9 (IFRS 9) for credit losses.
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).