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Policy papers and consultations

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  • Information about the Withdrawal Bill, which is designed to ensure that the UK exits the EU with maximum certainty, continuity and control

    First published during the 2016 to 2019 May Conservative government

  • This call for evidence seeks to better understand the use of rent a room relief.

    First published during the 2016 to 2019 May Conservative government

  • Seeking views on changes to Entrepreneurs’ Relief to ensure that it does not discourage entrepreneurs from seeking external finance for their companies.

    First published during the 2016 to 2019 May Conservative government

  • A consultation document exploring the appropriate definition for a zero emission capable taxi in order to apply an exemption from the VED supplement for expensive cars.

    First published during the 2016 to 2019 May Conservative government

  • Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.

    First published during the 2016 to 2019 May Conservative government

  • Seeking views on the Gift Aid donor benefits rules.

    First published during the 2016 to 2019 May Conservative government

  • Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

  • The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.

  • Transposing a recent EU VAT Directive into UK law.

  • HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.

  • We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.

    First published during the 2016 to 2019 May Conservative government

  • We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.

  • HMRC is inviting views on proposals to tackle avoidance schemes where profits of trades or professions are moved outside the UK tax charge.

  • We are inviting views on the scheme for making payments on account of Capital Gains Tax when disposing of residential property.

  • This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.

  • This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.

  • This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax.

  • This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.

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

  • This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.