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Consultations and strategy
Data, Freedom of Information releases and corporate reports
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
Summary Subject of this consultation This consultation discusses the…
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.
Who is likely to be affected Companies that use the Enterprise Management…
Enterprise management incentives: notifications (1) Part 7 of Schedule 5…
Clause 1: Enterprise management incentives: notifications Summary This…
This measure is about changes to the data HMRC requires from employers, some shareholders in owner-managed businesses, and customers who are self-employed.
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they …
Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
How HMRC works with agents so that they can meet their obligations under the tax administration system.
Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We welcome views on the proposal that everyone who provides tax advice should hold professional indemnity insurance, as well as views on a definition of tax advice.
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.
Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation.
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
Mutual Agreement Procedure (MAP).
A consultation on extending Qualifying Care Relief to payments for care made by Shared Lives schemes that aren't funded by local authorities.
This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.
Explanatory notes and guidance to Finance Bill 2017-18.
First published during the 2016 to 2019 May Conservative government
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