Policy papers and consultations

This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.

• From: HM Revenue & Customs
• Updated: 31 May 2024

• DRAFT Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024

  Who is likely to be affected Those museums and galleries added to the list…

This tax information and impact note is about changes to the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 following the latest round of applications.

• From: HM Revenue & Customs
• Updated: 30 May 2024

• VAT (Refund of Tax to Museums and Galleries) (Amendment) Order 2024

  Who is likely to be affected Those museums and galleries added to, or…

The government understands that people are frustrated with reports that fraudsters took advantage of Covid support schemes during the pandemic.

• From: HM Treasury
• Updated: 29 May 2024

• Government Action on Fraud in Covid Support Schemes

  The government understands that people are frustrated with reports that…

We welcome views in this technical consultation for the proposed new Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024.

• From: HM Revenue & Customs
• Updated: 14 May 2024

This tax information and impact note is about the Post Office compensation schemes measure, laid on 22 February 2024.

• From: HM Revenue & Customs
• Updated: 13 May 2024

This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.

• From: HM Revenue & Customs
• Updated: 9 May 2024

Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.

• From: HM Revenue & Customs
• Updated: 30 April 2024

Information on preparing for the Economic Crime Levy (ECL).

• From: HM Revenue & Customs
• Updated: 29 April 2024

We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.

• From: HM Revenue & Customs
• Updated: 29 April 2024

This technical consultation seeks views on draft regulations to update existing regulations on the use of trade losses for Corporation Tax purposes in the event of transfers of business by building societies.

• From: HM Revenue & Customs
• Updated: 24 April 2024

This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.

• From: HM Revenue & Customs
• Updated: 24 April 2024

This technical note describes the main changes that will apply from 6 April 2025 to the taxation of non-UK domiciled individuals.

• From: HM Treasury
• Updated: 23 April 2024

We're seeking views on setting up a code of practice on fair and transparent distribution of tips.

• From: Department for Business and Trade
• Updated: 22 April 2024

A summary of measures to support the ambition for a tax system that is fair and supports growth.

• From: HM Revenue & Customs
• Updated: 18 April 2024

Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.

• From: Department for Transport and 2 others
• Updated: 18 April 2024

We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.

• From: HM Revenue & Customs
• Updated: 18 April 2024

This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.

• From: HM Revenue & Customs
• Updated: 18 April 2024

This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.

• From: HM Revenue & Customs
• Updated: 15 April 2024

This consultation considers changes to improve the Money Laundering Regulations while minimising burdens on legitimate customers.

• From: HM Treasury
• Updated: 12 April 2024

HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).

• From: HM Revenue & Customs
• Updated: 8 April 2024