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This technical consultation seeks comments on draft secondary legislation to provide transitional tax provisions in connection with the increase in the normal minimum pension age (NMPA) from age 55 to age 57 from 6 April 202…
The Taxation of Pension Schemes (Transitional Provisions)(Amendment) Order…
We welcome views on this technical consultation to improve the quality and consistency of data HMRC receives on interest income and card sales.
Part 1: Citation, commencement and interpretation Citation and…
The following general direction has force of law under Data-gathering…
The following sections (Mandatory notification; notification process; and…
A technical consultation on draft legislation to set the annual Cash ISA subscription limit for investors below the age of 65 at £12,000 from 6th April 2027.
Citation and commencement 1 These Regulations may be cited as the…
This technical consultation seeks views on draft regulations to update some definitions used in the Bank Levy legislation.
We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
We welcome views on simplification of the process to obtain treaty relief in relation to withholding tax obligations when making payments of interest overseas.
This consultation seeks views on new mandatory registration for customs intermediaries who submit customs declarations on behalf of traders.
A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.
First published during the 2024 to 2026 Starmer Labour government
Consultation on introducing a new criminal offence for making reckless untrue statements or declarations in direct tax.
A consultation seeking views on proposals to extend existing powers to enforce lower value tax debts through directly deducted monthly instalments.
HMRC is seeking views on proposed software standards to prevent electronic sales suppression and help ensure businesses report sales accurately.
This consultation seeks views on proposals to update the distributions framework.
This consultation seeks views on implementing more timely payment in Income Tax Self Assessment (ITSA), following the government’s announcement at Budget 2025.
Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
Technical consultation on the requirement for in-scope multinationals to report certain information about cross-border related party transactions to HMRC.
Consultation on a new measure to mitigate double taxation for individuals investing in certain overseas entities (including US Limited Liability Companies (LLCs).
This technical consultation seeks comments on draft secondary legislation amending Finance Act 2004 for calculating pension input amounts for annual allowance purposes following guaranteed minimum pension conversion.
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