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This draft statutory instrument is published for technical consultation on Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES share transactions.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.
This technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025.
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
This tax information and impact note is about the extension to the cut in fuel duty rates to March 2026.
This tax information and impact note makes changes to the existing tax rules for life insurance companies investing in a co-ownership authorised contractual scheme.
Explanatory Notes for government amendments in Report Stage of Finance Bill 2024-25.
This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital…
This brief provides information about what you need to do in connection with the ending of the Alcohol Duty Stamps Scheme.
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
This tax information and impact note is about employers operating in a designated special tax site in a Freeport or Investment Zone being required to provide their employee’s workplace postcode to HMRC if they are claiming t…
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25.
This explanatory note sets out how the 2022-23 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
Screening Equality Impact Assessment for Reporting Rules for Digital Platforms.
This briefing sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.
This tax information and impact note is about the changes to the van benefit charge, and the car and van fuel benefit charges from April 2025.
This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
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