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We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.
This tax information and impact note is about providing National Insurance relief employees of Armed Forces veterans.
This tax information and impact note is about an exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments.
This tax Information and impact note is about Class 1 National Insurance contributions relief for eligible employers and employees working in a Freeport tax site.
This tax information and impact note is about legislative changes to the disclosure of tax avoidance schemes to stop National Insurance contributions avoidance.
This tax information and impact note is about reporting payments of certain types of non-taxable pension death payments using Real Time Information (RTI).
This tax information and impact note is about removing the potential for a Customs Duty and VAT charge where certain UK goods return to Great Britain after a temporary period in Northern Ireland.
This Tax Information and Impact Note is about additional legislative changes that will allow customs procedures to continue to operate efficiently and will help facilitate the movement of goods.
This measure introduces a number of amendments to the Construction Industry Scheme (CIS).
This Tax Information and Impact Note is about an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.
This tax information and impact note is about the measure to remove the need for employers or local authorities to report and deduct National Insurance contributions for COVID-19 Test and Trace Support Payments.
This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.
This Tax Information and Impact Note is about an exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments in Scotland and Wales.
This tax information and impact note is about a new temporary zero rate that will apply to supplies of personal protective equipment (PPE).
This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
The government has published a number of tax-related consultations and calls for evidence on a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views on ways to tackle future use of disguised remuneration tax avoidance.
This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.
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