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
Information about approved methods of electronic communications for the delivery of information and making of payments.
Legislation about the mandatory use of electronic communications.
Information about the approved methods of communication for the delivery of information and the making of payments.
Seeking views to provide greater support and certainty to the price of carbon in the power sector to encourage investment in low-carbon electricity generation.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Updates and announcements May: Clause 47 and Schedule 12 of the Finance Bill contain interim improvements to the existing CFC rules and were…
Seeking views on a preferential regime for profits arising from patents, known as a Patent Box.
The government’s strategy on national minimum wage (NMW) compliance and enforcement.
First published during the 2007 to 2010 Brown Labour government
Seeking views to explores the implications for both life and general insurers, and about the future of life company taxation.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption.
Employees resident but not ordinarily resident in the UK.
An update for HMRC's external stakeholders
This document sets out the size of the challenge, the progress made to date and explains our strengthened strategy.
Double taxation relief - status of the UK's double taxation conventions with the former Socialist Federal Republic of Yugoslavia.
Self assessment: finality and discovery.
Venture Capital Trusts, the enterprise investment scheme, the corporate venturing scheme and enterprise management incentives.
Allowable expenditure - expenses incurred by personal representatives and corporate trustees.
Tax treatment of transactions in financial futures and options.
Exchange rate fluctuations.
Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.
Definition of financial trader for the purposes of paragraph 31 schedule 26 Finance Act 2002.
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).