Policy papers and consultations

This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.

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

• Energy Profits Levy: Energy Security Investment Mechanism

  Who is likely to be affected Oil and gas companies that operate in the UK…

This tax information and impact note is about new reporting rules for digital platforms.

• From: HM Revenue & Customs
• Updated: 20 July 2023

• Reporting rules for digital platforms

  Who is likely to be affected This measure will affect digital platforms in…

This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.

• From: HM Revenue & Customs
• Updated: 17 January 2023

• Mandatory Disclosure Rules (MDR)

  Who is likely to be affected This measure will affect people who design,…

This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.

• From: HM Revenue & Customs
• Updated: 21 November 2022

This guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This Tax Information and Impact Note is about legislation resolving tax disputes arising from the interpretation and application of tax treaties between the UK and Member States

• From: HM Revenue & Customs
• Updated: 1 December 2020

We welcome views on the tax issues arising from the reform of LIBOR (London Inter-bank Offered Rate) and other benchmark rates.

• From: HM Revenue & Customs
• Updated: 12 November 2020

This measure introduces changes to the leasing provisions, as a result of the withdrawal of LIBOR (London Inter-bank Offered Rate).

• From: HM Revenue & Customs
• Updated: 12 November 2020

This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.

• From: HM Revenue & Customs
• Updated: 23 January 2020

We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.

• From: HM Revenue & Customs
• Updated: 13 January 2020

This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.

• From: HM Revenue & Customs
• Updated: 13 January 2020

This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.

• From: HM Revenue & Customs
• Updated: 6 July 2018

This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.

• From: HM Revenue & Customs
• Updated: 6 July 2018

This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.

• From: HM Revenue & Customs
• Updated: 25 January 2018

This tax information and impact note confirms an increase in the Vehile Excise Duty rates in line with the Retail Prices Index (RPI).

• From: HM Revenue & Customs
• Updated: 8 March 2017

This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.

• From: HM Revenue & Customs
• Updated: 5 December 2016

This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels.

• From: HM Revenue & Customs
• Updated: 5 December 2016

This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.

• From: HM Revenue & Customs
• Updated: 5 December 2016

This consultation invites comments on draft regulations for Double Taxation Relief in respect of the Bank Levy and the Netherlands Bank Tax.

• From: HM Revenue & Customs
• Updated: 23 December 2014

Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption which came into force on 8 April 2014.

• From: HM Revenue & Customs
• Updated: 20 March 2014