Policy papers and consultations

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

Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.

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

• Raising standards in the tax advice market – strengthening the regulatory framework and improving registration

  Summary Subject of this consultation This consultation discusses the…

This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options.

• From: HM Revenue & Customs
• Updated: 23 November 2023

• Enterprise Management Incentives: Extending the time limit to submit a notification of a grant of options

  Who is likely to be affected Companies that use the Enterprise Management…

• Draft legislation (accessible version)

  Enterprise management incentives: notifications (1) Part 7 of Schedule 5…

• Explanatory note (accessible version)

  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.

• From: HM Revenue & Customs
• Updated: 22 November 2023

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 …

• From: HM Revenue & Customs
• Updated: 27 April 2023

Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.

• From: HM Revenue & Customs
• Updated: 31 March 2023

How HMRC works with agents so that they can meet their obligations under the tax administration system.

• From: HM Revenue & Customs
• Updated: 23 January 2023

Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.

• From: HM Revenue & Customs
• Updated: 29 July 2022

OTS publishes an update on agent and intermediary aspects of two of its recent reports.

• From: Closed organisation: Office of Tax Simplification
• Updated: 24 February 2022

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.

• From: HM Revenue & Customs
• Updated: 30 November 2021

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.

• From: HM Revenue & Customs
• Updated: 30 November 2021

Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.

• From: HM Revenue & Customs
• Updated: 9 November 2020

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.

• From: HM Revenue & Customs
• Updated: 11 July 2019

Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation.

• From: HM Revenue & Customs
• Updated: 7 November 2018

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.

• From: HM Revenue & Customs
• Updated: 14 March 2018

Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.

• From: HM Revenue & Customs
• Updated: 14 March 2018

Mutual Agreement Procedure (MAP).

• From: HM Revenue & Customs
• Updated: 20 February 2018

A consultation on extending Qualifying Care Relief to payments for care made by Shared Lives schemes that aren't funded by local authorities.

• From: HM Revenue & Customs
• Updated: 5 February 2018

This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations.

• From: HM Revenue & Customs
• Updated: 6 December 2017

Explanatory notes and guidance to Finance Bill 2017-18.

• From: HM Revenue & Customs and 1 others
• Updated: 1 December 2017