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This tax information and impact note is about increasing the interest rate for late payments of unpaid tax.
Who is likely to be affected Taxpayers who do not pay their tax at the…
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC’s bulk data gathering powers for tax administration.
Summary Subject of this consultation This consultation explores the…
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025.
Introduction Private Intermittent Securities and Capital Exchange System…
This technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025.
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
This briefing explains HMRC's operational activity during the new independent review of the Loan Charge.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
Screening Equality Impact Assessment for Reporting Rules for Digital Platforms.
This briefing sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This tax information and impact note sets out the impacts of 2 technical amendments being made to the reporting rules for digital platforms which came into effect on 1 January 2024.
We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
We welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
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