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This tax information and impact note is about changes to Individual Savings Account (ISA) regulations to reduce the annual subscription limit of cash ISAs.
Who is likely to be affected Savers with Individual Savings Accounts…
This is a policy summary for the carbon border adjustment mechanism.
1. Introduction The Carbon Border Adjustment Mechanism (CBAM) legislation…
This tax information and impact note is about the new Carbon Border Adjustment Mechanism (CBAM) tax.
Who is likely to be affected Businesses who import £50,000 or more of…
Find out about anti-avoidance information notices (AAINs), including their purpose, how they work and the terms used in them.
This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.
This brief explains changes to how non-UK businesses in a VAT group claim UK VAT refunds, including transitional arrangements and how to ask HMRC to reconsider certain refused claims.
This tax information and impact note is about changes to how alcoholic products are grouped within duty-free allowances.
Find out how HMRC will apply the loan charge settlement scheme to disguised remuneration loan charge liabilities.
Screening Equality Impact Assessment for Lifetime Allowance Protections and Enhancements.
This brief updates HMRC’s position on the VAT treatment of supplies of education from alternative providers.
This further technical note provides additional information to that provided in technical note 1 relating to Inheritance Tax on pensions announced at the Autumn Budget 2024.
We welcome views on simplification of the process to obtain treaty relief in relation to withholding tax obligations when making payments of interest overseas.
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
This technical consultation seeks comments on draft secondary legislation to provide transitional tax provisions in connection with the increase in the normal minimum pension age (NMPA) from age 55 to age 57 from 6 April 202…
This brief explains the changes made to the items covered by the VAT Capital Goods Scheme.
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that applies from 25 June 2026 to 1 September 2026.
This measure is about the changes to the reporting of certain benefits in kind from April 2027.
We welcome views on the future of international trade and the impacts of digitalised and modernised practices on the UK customs regime.
First published during the 2024 to 2026 Starmer Labour government
We welcome views on this technical consultation to improve the quality and consistency of data HMRC receives on interest income and card sales.
Do not include personal or financial information like your National Insurance number or credit card details.
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