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
HMRC guidance about the taxation of ecosystem services.
This note gives HMRC’s view on the taxation of various aspects of a range…
This briefing explains ‘Bills of Exchange’ schemes which are being promoted as alternative ways of paying HMRC liabilities.
Introduction HM Revenue and Customs (HMRC) has seen an increase in…
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.
Purpose of the brief This brief provides an update on the VAT treatment of…
This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
An overview of the UK’s cross-government strategic approach to enforcing breaches of UK sanctions.
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 is a policy summary for the carbon border adjustment mechanism.
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.
The government is seeking views on the taxation of stablecoins, a type of cryptoasset that seeks to maintain a stable value by reference to another asset.
Do not 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).