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Guidance for submitting Budget representations.
1. What is a Budget representation? A Budget representation is a written…
This notice sets out how we will use your personal data and explains your…
This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
Who is likely to be affected Employers who make termination payments and…
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
Who is likely to be affected Individuals with small amounts of income from…
This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.
Seeking views on the government’s proposed regulatory and tax framework to enable Insurance Linked Securities business to take place in the UK.
Consultation on the detail of the reduction to the money purchase annual allowance, which will be reduced to £4,000 from April 2017.
The Charter for Budget Responsibility sets out the government’s approach to fiscal policy and management of the public finances.
This measure increases the van benefit charge and the car and van fuel benefit charges for 2017 to 2018.
As part of a review into supporting English regional airports from the impact of APD devolution, this paper explores three options in detail.
At the Autumn Statement, the Chancellor announced that the government will move to a single major fiscal event each year.
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
This document provides draft versions of the main forms for the changes announced.
This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.
Find draft National Insurance contributions clauses and explanatory notes.
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
This tax information and impact note is about changes to the treatment of freeplays for remote gaming into line with the treatment for free bets under General Betting Duty (GBD).
This tax information and impact note is about the calculation of the taxable value of an asset that is made available to an employee.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
Don’t include personal or financial information like your National Insurance number or credit card details.
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