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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 Voice Biometrics Project
Screening Equality Impact Assessment for Research and Development tax relief reform and Additional Support for Intensive Companies and Research and Development Merger.
Screening Equality Impact Assessment for Research and Development tax relief reform and intensive support.
HMRC's policy on how records are managed, retained and disposed of.
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.
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.
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).
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