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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.
A report on the government’s plans to reform the public spending control and accountability framework
This tax information and impact note provides details of the new Vaping Products Duty which will be implemented on 1 October 2026.
This page provides a deposit for all materials published by the Government related to the Infected Blood Compensation Scheme.
We are seeking views on delivering the government’s commitment to support a prosperous and managed North Sea transition.
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 measure is about a change to existing legislation, to make sure all border locations provide and fund their own customs infrastructure.
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.
This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.
This tax information and impact note is about increasing fixed late filing penalties for Corporation Tax returns with a filing date on or after 1 April 2026.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
A summary of the responses received by stakeholders in the 2025 engagement exercise and 2024 consultation on the future of the raw cane sugar ATQ and related considerations.
These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.
Targeted maintenance grants will provide extra financial support for eligible higher education students from low-income households.
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