We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric vehicle chargepoints.
This tax impact and information note is about an easement for plug-in hybrid electric vehicles effective retrospectively from 1 January 2025 to 5 April 2028.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
This measure will allow unconnected multiple employer collective money purchase schemes to operate effectively.
This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.
This measure makes changes in preparation for devolution of the Levy from 1 April 2026.
This measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any third person supplying labour.
This tax information and impact note is about the abolition of the notional tax credit received by non-UK residents for dividends from UK companies.
This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.
This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance.
This tax information and impact note provides details of the new Vaping Products Duty which will be implemented on 1 October 2026.
This measure fixes Inheritance Tax thresholds at their current levels for the tax years up to and including 2030 and 2031.
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
This tax information and impact note sets out how tobacco duties will increase on 26 November 2025 and 1 October 2026.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).