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HM Revenue & Customs (HMRC)
We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018.
This technical consultation seeks views on draft regulations which will ensure that funds in maturing Child Trust Fund accounts can retain their tax-advantaged status after maturity.
We welcome views about the operation of Insurance Premium Tax and changes that may help to ensure that it continues to operate fairly and efficiently.
The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.
We would like your views on draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).
We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.
Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
HMRC sets out the background in a discussion paper and asks you to respond to questions about the way it charges fees to the businesses it supervises.
We are inviting views on changes to Capital Gains Tax lettings reliefs and the final period exemption that were announced at Budget 2018.
This is a consultation on the measure announced at Budget 2018.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
Seeking views on the design of a 1% Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland.
We would like your views on the draft secondary legislation to implement track and trace and security features for tobacco products in the UK as required by the Tobacco Products Directive.
We welcome views on draft legislation regarding the reduction in the time limit to file a Stamp Duty Land Tax return and pay tax due.
We are seeking views on HMRC’s draft Northern Ireland Equality Scheme, which shows how we will promote equality of opportunity and good relations.
This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.
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