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
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
Explanatory Notes for government amendments in Committee of the Whole House of Spring Finance Bill 2023.
First published during the 2022 to 2024 Sunak Conservative government
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
Screening equality impact assessment for HMRC's Research and Development (R&D) tax relief reform project.
Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
This tax information and impact note explains the VAT exemption on healthcare to include medical services directly supervised by registered pharmacists.
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
Tax policy announcements at Budget 2021.
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about repaying trade remedies duties to businesses, or collecting outstanding duties from businesses, as appropriate.
This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022.
Tax policy announcements at Spring Budget 2023.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
The worldwide debt cap (WWDC) rules in Part 7, TIOPA 2010 are being changed where a revised statement of allocated disallowances is submitted on or after 15 March 2023.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse a…
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
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).