Collection

HM Revenue and Customs draft legislation

This collection consists of primary and secondary legislation currently in draft.

The National Archive website contains draft legislation published on or before 6 February 2014.

All actual legislation can be found on the legislation website.

Draft legislation published in 2018

Draft legislation published in 2017

  1. Draft legislation: The Value Added Tax (Amendment) Regulations 2018

    • Consultation outcome
  2. Draft legislation: The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2017

    • Closed consultation
  3. Capital Gains Tax: carried interest

    • Policy paper
  4. Corporation Tax: capital gains depreciatory transactions within a group

    • Policy paper
  5. Corporation Tax: double taxation relief and permanent establishment losses

    • Policy paper
  6. Corporation Tax: intangible fixed assets - related party step-up schemes

    • Policy paper
  7. Disguised remuneration: further update

    • Policy paper
  8. Double taxation relief: changes to targeted anti-avoidance rule

    • Policy paper
  9. Income Tax: Marriage Allowance claims on behalf of deceased partners

    • Policy paper
  10. Stamp Duty Land Tax: higher rates - minor amendments

    • Policy paper
  11. Stamp Duty Land Tax: relief for first time buyers

    • Policy paper
  12. Draft legislation: the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018

    • Closed consultation
  13. Draft legislation: the Fulfilment Businesses (Approval Scheme) Regulations 2018

    • Consultation outcome
  14. Draft legislation: Soft Drinks Industry Levy

    • Closed consultation
  15. Draft legislation: Help to Save accounts

    • Consultation outcome
  16. Extra-statutory concessions (ESCs) - technical consultation on draft legislation

    • Consultation outcome
  17. Bank Levy: changes to scope and administration

    • Policy paper
  18. Draft legislation: tackling disguised remuneration - avoidance schemes

    • Policy paper
  19. Income Tax: debt traded on a multilateral trading facility

    • Policy paper
  20. Landfill Tax: disposals not made at landfill sites

    • Policy paper
  21. Offshore trusts: anti-avoidance

    • Policy paper
  22. Partnership taxation: proposals to clarify tax treatment

    • Policy paper
  23. Pensions Tax registration

    • Policy paper
  24. Termination payments: removal of foreign service relief

    • Policy paper
  25. Carried forward losses and counteraction of avoidance arrangements - updated legislation

    • Policy paper
  26. Corporate interest restriction - updated legislation

    • Policy paper
  27. Deemed domicile: Income Tax and Capital Gains Tax - updated legislation

    • Policy paper
  28. Employment income provided through third parties - updated legislation

    • Policy paper
  29. Hybrid and other mismatches - updated legislation

    • Policy paper
  30. Inheritance Tax on overseas property representing UK residential property - updated legislation

    • Policy paper
  31. Substantial Shareholding Exemption: institutional investors - updated legislation

    • Policy paper
  32. Draft legislation: VAT use and enjoyment for telecommunication services

    • Policy paper
  33. Draft legislation: the Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017

    • Closed consultation
  34. Draft legislation: the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017

    • Closed consultation
  35. Draft legislation: disclosure of Indirect Tax avoidance schemes for all indirect taxes

    • Policy paper
  36. Draft legislation: Landfill Tax - taxable disposal

    • Policy paper
  37. Draft legislation: the Indirect Taxes (Notifiable Arrangements) Regulations 2017

    • Policy paper
  38. Draft legislation: the Collective Investment Schemes and Offshore Funds Regulations 2017

    • Policy paper
  39. Draft legislation: the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017

    • Policy paper
  40. Draft legislation: the Corporate Interest Restriction (Consequential Amendments) Regulations 2017

    • Policy paper
  41. Draft legislation: the Individual Savings Account (Amendment) Regulations 2017

    • Policy paper
  42. Draft legislation: the Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017

    • Policy paper
  43. Increasing cash basis thresholds for unincorporated businesses

    • Policy paper
  44. Draft legislation: corporate interest restriction

    • Policy paper
  45. Draft legislation: deemed domicile - Income Tax, Capital Gains Tax and Inheritance Tax

    • Policy paper
  46. Draft legislation: relief for carried-forward losses

    • Policy paper
  47. Draft legislation: Income Tax relief for social investments

    • Policy paper

Draft legislation published in 2016

  1. Draft legislation: The Hydrocarbon Oil (Vapour Recovery Relief) Regulations 2016

    • Policy paper
  2. Technical consultation: draft regulations for the Apprenticeship Levy

    • Closed consultation
  3. Draft legislation: the Data-gathering Powers (Relevant Data) (Amendment) Regulations 2017

    • Policy paper
  4. Draft legislation: The Pension Schemes (categories of country and requirements for overseas pension schemes and recognised overseas pension schemes) (Amendments) Regulations 2017

    • Policy paper
  5. Draft Legislation: VAT: tackling aggressive abuse of the Flat Rate Scheme

    • Policy paper
  6. The Personal Portfolio Bonds (Amendment of Property Categories in Section 520 of the Income Tax (Trading and Other Income) Act 2005) Regulations 2017

    • Policy paper
  7. Draft legislation: The Offshore Funds (Tax) (Amendment) Regulations 2017

    • Policy paper
  8. Draft legislation: Termination awards

    • Policy paper
  9. Draft legislation: abolition of Class 2 contributions

    • Policy paper
  10. Draft legislation: sporting testimonial payments

    • Policy paper
  11. Draft legislation: Securitisation Companies (Application of Section 83(1) of the Finance Act 2005: Accounting Standards)(Amendment) Regulations 2016

    • Policy paper
  12. Draft legislation: changes to the Change of Accounting Practice Regulations 2004

    • Policy paper
  13. Draft legislation: regulations for the calculation, payment and recovery of the Apprenticeship Levy

    • Policy paper
  14. Draft legislation: Raw Tobacco Approval Scheme

    • Policy paper
  15. Draft legislation: the Income Tax (Pay As You Earn) (Amendment No. X) Regulations 2016

    • Policy paper
  16. Draft legislation: Innovative Finance Individual Savings Account and debt based crowdfunding

    • Policy paper
  17. Draft legislation: the Bank Levy (Amendment of Schedule 19 to the Finance Act 2011) Regulations 2016

    • Policy paper
  18. Draft legislation: improving the operation of the Construction Industry Scheme

    • Policy paper
  19. Draft legislation: the Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2016

    • Policy paper
  20. Draft Legislation: modernising the taxation of corporate debt and derivative contracts amending Regulations - informal consultation

    • Policy paper
  21. Draft legislation: the VAT (refund of Tax to the Old Oak and Park Royal Development Corporation) Order 2016

    • Policy paper
  22. Draft legislation: the Registered Pension Scheme (provision of information) (amendment) Regulations 2016

    • Policy paper
  23. Draft Legislation: VAT use and enjoyment provisions for insurance repair services

    • Policy paper
  24. Draft legislation: the Social Security (Contributions) (Amendment No.X) Regulations 2016

    • Policy paper

Draft legislation published in 2015

  1. Draft legislation: Investment Allowance for oil and gas companies

    • Policy paper
  2. Draft Legislation: The Enforcement by Deduction from Accounts (Imposition of Charges by Deposit-takers) Regulations 2016

    • Policy paper
  3. Draft legislation: extension of the current data-gathering powers

    • Policy paper
  4. Draft legislation: the Landfill Tax (Amendment) Regulations 2016

    • Policy paper
  5. Draft legislation: the Income Tax (Pay As You Earn) (Amendment) Regulations 2016

    • Policy paper
  6. Draft legislation: improvements to the operation of the Construction Industry Scheme

    • Policy paper
  7. Draft legislation: Income Tax exemption for trivial benefits in kind

    • Policy paper
  8. Draft legislation: Innovative Finance Individual Savings Account and peer to peer loans

    • Policy paper
  9. Draft legislation: the Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015

    • Policy paper
  10. Draft legislation: the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015

    • Policy paper
  11. Draft legislation: the Social Security (Contributions)(Amendment) Regulations 2016

    • Policy paper
  12. The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015

    • Policy paper
  13. Disclosure of Tax Avoidance Schemes (DOTAS) – draft forms AAG6 and AAG7

    • Policy paper
  14. The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015

    • Closed consultation
  15. Draft legislation: the Enforcement by Deduction from Accounts (Information) Regulations 2015

    • Policy paper
  16. Draft legislation: review of employee benefits and expenses

    • Policy paper
  17. Draft legislation: The Value Added Tax (Amendment) (No) Regulations 2015 - deductible VAT relating to foreign branches

    • Policy paper
  18. Draft legislation: plant and machinery allowances - anti-avoidance

    • Policy paper
  19. Draft legislation: pension flexibility - annuities

    • Policy paper
  20. Draft legislation: The Landfill Tax (Amendment) Regulations 2015, The Landfill Tax (Qualifying Fines) Order 2015 and guidance

    • Policy paper
  21. Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015

    • Policy paper
  22. Draft legislation: Tax-free childcare - Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015

    • Policy paper
  23. Draft legislation: the Income Tax (Pay AS You Earn) (amendment no X) Regulations 2015

    • Policy paper
  24. Draft legislation: Community Amateur Sports Clubs - technical consultation

    • Policy paper
  25. Draft legislation: the Individual Savings Account Regulations (surviving spouses)

    • Policy paper
  26. Draft legislation: the Income Tax (travel expenses of members of local authorities) Regulations 2015

    • Policy paper
  27. Draft legislation: the Fuel Discount Relief Scheme (extension)

    • Policy paper
  28. Draft legislation: the Income Tax PAYE amendment No. X regulations 2014

    • Policy paper

Draft legislation published in 2014

  1. Draft regulations: Double Taxation Relief and the UK/Netherlands Bank Levy Double Taxation Convention

    • Policy paper
  2. Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015

    • Policy paper
  3. Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014

    • Policy paper
  4. Draft legislation: the Disclosure of Exporter Information Regulations 2015

    • Policy paper
  5. Draft legislation: the Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2014

    • Policy paper
  6. Draft Legislation: The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015

    • Policy paper
  7. Draft regulations: Child Trust Funds and Junior Individual Savings Accounts

    • Policy paper
  8. Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014

    • Policy paper
  9. Draft legislation: the Insurance Premium Tax (non-taxable insurance contracts) Order 2014

    • Policy paper
  10. Draft legislation: Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014

    • Policy paper
  11. Draft legislation: Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014

    • Policy paper
  12. Draft legislation: Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014

    • Policy paper
  13. Draft legislation - The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 20XX

    • Policy paper
  14. Draft legislation: Collection of debt - coding out

    • Policy paper
  15. Draft legislation: the Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2014

    • Policy paper
  16. Draft legislation: market value of shares, securities and strips regulations 2014

    • Policy paper
  17. Draft legislation: authorised contractual tax transparent schemes

    • Policy paper
  18. National Insurance contributions: Limited Liability Partnerships

    • Policy paper
  19. Discussion paper: approaches to preventing charities being set up to avoid tax

    • Policy paper
  20. Draft legislation: VAT - refunds to combined authorities

    • Policy paper
  21. Draft legislation: the VAT imported goods relief order 1984

    • Policy paper
  22. Removal of extended time limit restriction for EU cases

    • Policy paper
  23. Draft legislation: amendments to regulation 72E and F of PAYE regulations

    • Policy paper
  24. Draft legislation: the Stamp Duty and Stamp Duty Reserve Tax regulations 2014

    • Policy paper
  25. Draft legislation: the taxation of regulatory capital securities regulations 2013

    • Policy paper
Published 17 July 2014
Last updated 16 February 2015 + show all updates
  1. Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015 added to collection.
  2. Draft legislation: the Individual Savings Account Regulations (surviving spouses) has been added to this collection.
  3. Draft legislation: the Income Tax (Travel Expenses of Members of Local Authorities) Regulations 2015 added to collection.
  4. Draft legislation for Provision of Information, Transfer of Sums and Assets and Overseas Pension Schemes has been added to the collection.
  5. Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 added to the document
  6. Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014 added
  7. Draft legislation regarding the Disclosure of Exporter Information Regulations 2015 has been added to the collection.
  8. Draft legislation about the Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2014 has been added to this collection.
  9. Draft Legislation: The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 added.
  10. Added 'Draft regulations: Child Trust Funds and Junior Individual Savings Account' to the collection.
  11. Draft legislation: Promoters of Tax Avoidance Schemes regulations has been added to the collection.
  12. Draft Legislation: Tax-Free Childcare draft guidance has been added to this collection.
  13. Added document "Draft legislation: Community Amateur Sports Clubs - technical consultation"
  14. Draft legislation: Promoters of Tax Avoidance Schemes - technical consultation on draft regulations has been added to this collection.
  15. Draft Legislation: the Income Tax (Pay AS You Earn) (Amendment No X) Regulations 2015 - added to collection.
  16. Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2014 has been added to this collection.
  17. Draft Legislation: the Insurance Premium Tax (non-taxable insurance contracts) Order 2014 has been added to the collection.
  18. Draft legislation – The Taxation of Pensions Bill has been added to the collection.
  19. The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 20XX has been added to this list.
  20. Draft legislation: Collection of debt - coding out has been added to this collection.
  21. Draft legislation: The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2014 has been added to this list.
  22. First published.