Policy papers and consultations

HMRC’s screening equality impact assessment of the Plastic Packaging Tax.

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

• Plastic Packaging Tax - screening equality impact assessment

  Policy objective From 1 April 2022, Plastic Packaging Tax (PPT) will be…

How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.

• From: HM Revenue & Customs
• Updated: 19 December 2022

• Overview of Making Tax Digital

  Making Tax Digital is a key part of the government’s Tax Administration…

We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.

• From: HM Revenue & Customs
• Updated: 20 July 2021

This technical consultation seeks views on draft regulations that will ensure new rules on the taxation of hybrid capital instruments work as intended for instruments with a takeover or change of control clause.

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

This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.

• From: HM Revenue & Customs
• Updated: 31 January 2017

OTS publishes terms of reference for the recently announced review of Stamp Duty on paper transactions

• From: Closed organisation: Office of Tax Simplification
• Updated: 8 December 2016

OTS publishes terms of reference for the recently announced review of VAT

• From: Closed organisation: Office of Tax Simplification
• Updated: 8 December 2016

This consultation considers how best to deliver proposed reforms in corporation tax loss relief legislation, and how to deal with the interactions with other areas of the corporate tax system.

• From: HM Revenue & Customs and 1 others
• Updated: 5 December 2016

Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses.

• From: HM Revenue & Customs
• Updated: 31 March 2016

HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.

• From: HM Revenue & Customs
• Updated: 21 December 2015

This plan shows how the UK will implement the G20 High Level Principles on Beneficial Ownership Transparency.

• From: Cabinet Office and 2 others
• Updated: 16 November 2015

Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC

• From: HM Revenue & Customs
• Updated: 4 November 2015

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.

• From: HM Revenue & Customs
• Updated: 4 November 2015

This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period.

• From: HM Revenue & Customs
• Updated: 7 August 2015

How the government is creating the most competitive tax regime in the G20 to encourage business investment and support growth.

• From: HM Treasury
• Updated: 8 May 2015

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This is the Budget in full. You can find supporting and related documents below.

• From: HM Treasury
• Updated: 21 March 2014

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors.

• From: HM Revenue & Customs
• Updated: 3 January 2014

This is the Budget in full. You can find supporting and related documents below.

• From: HM Treasury
• Updated: 14 November 2013

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

Impact on households - distributional analysis to accompany the Autumn Statement

• From: HM Treasury
• Updated: 5 December 2012

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government

This is the Autumn Statement in full. You can find supporting and related documents below.

• From: HM Treasury
• Updated: 5 December 2012

First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government