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This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
This consultation seeks views on proposals for the design and administration of the UK carbon border adjustment mechanism (CBAM) from 1 January 2027.
The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.
This tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2026, which were announced at Autumn Budget 2024.
This measure increases the rates of Capital Gains Tax on carried interest.
This measure is about changes affecting the taxation of non-UK domiciled individuals.
This technical note provides details on the changes that will apply to the taxation of non-UK domiciled individuals from 6 April 2025.
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens…
The government is reviewing the Soft Drinks Industry Levy’s sugar content thresholds and the exemptions for milk-based and milk substitute drinks.
This measure is about changes to the rates of Stamp Duty Land Tax payable by purchasers of additional dwellings and by companies.
This tax information and impact note is about updates to information Individual Savings Account (ISA) managers must get for new applications, rules for ISA transfers between ISA managers, and allowing 'fractional interes…
This tax information and impact note explains changes to deficiency relief following the introduction of the Scottish advanced rate of Income Tax.
Screening equality impact assessment for HMRC’s Pensions Programme – McCloud Compensation project.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
This tax information and impact note makes miscellaneous technical changes to the holding and movement of excise goods legislation applicable in Northern Ireland. It will come into effect from 1 October 2024.
This tax information and impact note is about the changes to the Value Added Tax Act 1994 to extend the zero rate of VAT to caravans manufactured to the 2023 version of standard 3632.
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
Screening equality impact assessment for HMRC's Excise Movement and Control System.
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