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This tax information and impact note describes the amendments being made to the multinational top-up tax and domestic top-up tax, which were brought in as part of the UK's implementation of Pillar 2.
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2024.
This tax information and impact note is about increasing access to the growth market exemption from Stamp Duty and Stamp Duty Reserve Tax.
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in case…
This tax information and impact note explains changes to the rules on using certain rebated heavy oils and bioblends in machines or appliances for heating.
This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.
This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.
The tax information and impact note is about addressing adverse tax consequences of the remedies made by the pensions schemes for MPs, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.
This tax information and impact note is about the changes to the markers used to identify fuel taxed at a reduced rate of duty.
This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).
This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions.
HMRC's screening equality impact assessment for tax conditionality licensing in taxi and scrap metal sectors.
This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.
This measure amends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) legislation to remove the 1.5% charge in domestic legislation on the issue of UK securities into depositary receipt systems and clearance services and on c…
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
At Spring Budget 2023, the government announced that it would launch a call for evidence on the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes. The government will use the call for evidence to …
First published during the 2022 to 2024 Sunak Conservative government
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