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 is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.
Who is likely to be affected Oil and gas companies that operate in the UK…
This tax information and impact note is about new reporting rules for digital platforms.
Who is likely to be affected This measure will affect digital platforms in…
This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
Who is likely to be affected This measure will affect people who design,…
This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.
This guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021.
This Tax Information and Impact Note is about legislation resolving tax disputes arising from the interpretation and application of tax treaties between the UK and Member States
We welcome views on the tax issues arising from the reform of LIBOR (London Inter-bank Offered Rate) and other benchmark rates.
This measure introduces changes to the leasing provisions, as a result of the withdrawal of LIBOR (London Inter-bank Offered Rate).
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.
This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.
This tax information and impact note confirms an increase in the Vehile Excise Duty rates in line with the Retail Prices Index (RPI).
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels.
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
This consultation invites comments on draft regulations for Double Taxation Relief in respect of the Bank Levy and the Netherlands Bank Tax.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.
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).