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A discussion note to seek views on the technical details and practical application of the Energy Profits Levy’s (EPL) Energy Security Investment Mechanism (ESIM).
Background On 9 June 2023, the government announced the Energy Profits…
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
Summary Subject of this consultation A consultation on a possible change…
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
Summary Subject of this consultation This consultation seeks views on…
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
We welcome views on these draft regulations which introduce new sanctions to tackle the sale of illicit tobacco.
The government welcomes views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.
Public consultation on the role of tax incentives in boosting occupational health provision by employers.
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
We are seeking views on proposals to reform the tax treatment of Employee Ownership Trusts and Employee Benefit Trusts.
We welcome views on potential simplifications to customs declarations and the use of technology to facilitate declarations and other customs processes.
We welcome views on how we can improve the Temporary Admission procedure in the UK and simplify processes for traders and individuals.
The government is consulting on how to reform transfer pricing, permanent establishments and Diverted Profits Tax legislation to make it clearer and easier to use.
This draft guidance provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
We welcome views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
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