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This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
Who is likely to be affected Businesses who import £50,000 or more of…
Updates from 26 November 2025 Draft primary legislation for CBAM was…
As announced in December 2023, and following policy consultation in 2024…
We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.
Summary Subject of this consultation This consultation on draft…
1.There are 2 policy objectives underlying the Investment Manager…
1. Introduction The consultation Reform of UK law in relation to transfer…
We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.
Summary Subject of this consultation This consultation seeks views on two…
Introduction Transfer pricing is a means of pricing transactions between…
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
The government is seeking views on a potential new taxation framework for cryptoasset loans and ‘staking’ in the context of decentralised finance.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
We welcome views on the technical application of these draft regulations, which relate to eligibility into the Climate Change Agreement (CCA) Scheme from January 2027.
This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC’s bulk data gathering powers for tax administration.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
HMRC is seeking views from users of our statistics publications on proposed changes so we can continue to produce relevant statistics that meet users’ needs.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
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