Policy papers and consultations

Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.

• From: HM Revenue & Customs
• Updated: 25 January 2024

• Social Security Coordination – National Insurance and posted workers: screening equality impact assessment 

  1. Project objectives HMRC is responsible for assessing an individual’s…

A review of the emerging trends in hybrid and distance working, in the UK and across borders, and any pressures they put on existing tax rules and guidance.

• From: Closed organisation: Office of Tax Simplification
• Updated: 21 December 2022

• Call for Evidence: Review of hybrid and distance working

  Introduction The Office of Tax Simplification (OTS) is conducting a review…

OTS publishes scoping document for new review on hybrid and distance working.

• From: Closed organisation: Office of Tax Simplification
• Updated: 27 July 2022

• Review of hybrid and distance working scoping document

  Hybrid and distance working review scoping document Background During the…

This instrument revokes The Double Taxation Dispute Resolution (EU) Regulations 2020.

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

This tax information and impact note will allow the extension of Seafarers' Earnings Deduction eligible employees to the Royal Fleet Auxiliary to claim Seafarers' Earnings Deduction announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Updated: 22 November 2017

This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.

• From: HM Revenue & Customs and 1 others
• Updated: 13 September 2017

This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.

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

This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).

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

This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.

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

This tax information and impact note gives guidance on non-domiciled as UK domiciled for tax purposes.

• 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