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Departments, agencies and public bodies
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Consultations and strategy
Data, Freedom of Information releases and corporate reports
This policy relates to records and information created by HMRC which is held in all formats and media.
This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.
This document describes the records HMRC will select for permanent preservation. It applies to records created by HMRC and its predecessor bodies.
HMRC guidance about the taxation of ecosystem services.
This briefing explains ‘Bills of Exchange’ schemes which are being promoted as alternative ways of paying HMRC liabilities.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
An overview of the UK’s cross-government strategic approach to enforcing breaches of UK sanctions.
First published during the 2024 to 2026 Starmer Labour government
This technical note explains the increase to the Electricity Generator Levy rate from 1 July 2026.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.
This technical consultation seeks comments on the draft secondary legislation for the Carbon Border Adjustment Mechanism (CBAM)
Enhancement of Parental Leave and Pay — Miscarriage and day-one right to Statutory Parental Bereavement Pay.
Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
Administrative changes are being made to all the creative industries tax reliefs. Additional changes are being made to correct anomalies and prevent abuse,
Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.
Information on the use of a secure mailbox to deliver information.
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
Do not include personal or financial information like your National Insurance number or credit card details.
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