Policy papers and consultations

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…

How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.

• From: HM Revenue & Customs
• Updated: 15 February 2021

• HMRC issue briefing: supporting organisations to comply with changes to the off-payroll working rules (IR35)

  Introduction The off-payroll working rules have been in place since 2000.…

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 29 December 2020

• Employment Allowance Reform initial equality impact assessment

  Project objectives The Employment Allowance (EA) is being targeted at…

This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.

• From: HM Revenue & Customs
• Updated: 29 January 2020

We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.

• From: HM Revenue & Customs
• Updated: 22 January 2020

This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.

• From: HM Revenue & Customs
• Updated: 22 October 2019

This briefing explains Simple Assessment, a new way of collecting tax that will make life easier for millions of customers.

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

This briefing explains changes to the PAYE tax system that were introduced from 2 July 2017.

• From: HM Revenue & Customs
• Updated: 10 April 2017

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

The government is conducting a review of business rates in England in response to concerns ‎from some business ratepayers that the system is in need of reform to make it fit for a 21st century economy.

• From: HM Treasury
• Updated: 24 March 2016

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

HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.

• From: HM Revenue & Customs
• Updated: 17 September 2015

Find out about the new tax-free Dividend Allowance.

• From: HM Revenue & Customs
• Updated: 17 August 2015

Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.

• From: HM Revenue & Customs
• Updated: 20 July 2015

The OTS published its report on Employment Status and tax in March 2015 and a summary of responses in July 2015.

• From: Closed organisation: Office of Tax Simplification
• Updated: 16 July 2015

Seeking views on draft legislation and explanatory notes amending the rules for the tax-advantaged venture capital schemes announced at Budget 2015.

• From: HM Revenue & Customs and 1 others
• Updated: 8 July 2015

Government publishes interim findings on the administrative reform of business rates.

• From: HM Treasury and 2 others
• Updated: 8 July 2015

How the government is reforming the tax system to help improve the state of the public finances, promote economic growth and reward those who work and support families.

• From: HM Revenue & Customs and 1 others
• 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: 18 March 2015

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

All material relating to the OTS partnerships review, including our final report

• From: Closed organisation: Office of Tax Simplification
• Updated: 19 January 2015