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…

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

• Revenue and Customs Brief — VAT treatment of voluntary carbon credits

  Purpose of this Brief This brief explains: the VAT treatment of voluntary…

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

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

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

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

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

The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.

• From: HM Revenue & Customs and 1 others
• Updated: 2 April 2024

Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.

• From: HM Revenue & Customs
• Updated: 27 March 2024

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.

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

This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.

• From: HM Revenue & Customs
• Updated: 12 March 2024

This tax information and impact note is about reform of the Construction Industry Scheme.

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

This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.

• From: HM Revenue & Customs
• Updated: 7 March 2024

This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.

• From: HM Revenue & Customs
• Updated: 6 March 2024

This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.

• From: HM Revenue & Customs
• Updated: 6 March 2024

We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.

• From: HM Revenue & Customs
• Updated: 6 March 2024