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HMRC sets out the background to changes to fees and sanctions charged to businesses it supervises.
This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
This aims to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries.
This page sets out the tax treatment of cryptoasset Exchange Traded Notes (cETNs) from 8 October 2025, following Financial Conduct Authority rule change.
HMRC's initial Equality Impact Assessment for the Enhanced Research and Development (R&D) Intensive Support (ERIS) for Northern Ireland.
Screening Equality Impact Assessment for Research and Development tax relief reform and intensive support.
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
HM Treasury invites feedback on amendments to the UK’s Money Laundering Regulations; consultation closes 30 September 2025.
This explanatory note sets out how the 2023-24 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
This explanatory note sets out how the 2023-24 Income Tax data published by HMRC is used to update the Welsh Government’s funding.
This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay.
This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026.
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan agreements to include PISCES, a new type of stock market.
This measure is about the amendments being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.
This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.
This measure is about the introduction of a revised tax regime for carried interest.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance.
This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
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