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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 technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025.
1. MTD’s role in modernising and reforming the tax system Making Tax…
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
Summary Subject of this consultation The purpose of this consultation is…
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
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.
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.
This tax information and impact note explains that compensation payments made to postmasters are exempt from various taxes.
This tax information and impact note is about the Post Office compensation schemes measure, laid on 22 February 2024.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.
This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …
This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.
This measure is about technical clarifications of the relief rules, including what is eligible for relief.
This measure is about the Vehicle Excise Duty exemption for Ukraine visa holders driving in the UK on Ukrainian number plates.
This tax information and impact note provides details of the taxation of corporate recipients and the ultimate recipients of compensation payments under the Post Office compensation schemes specified above.
Screening equality impact assessment for HMRC's Self-serve Time to Pay project.
This tax information and impact note relates to reform of Research and Development Tax Relief.
This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This measure provides details of the taxation of corporate recipients and the ultimate recipients of an onward payment of compensation payments made under the Post Office Group Litigation Order or Horizon Shortfall Scheme.
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