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
This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
Purpose of the brief This brief provides an update on the VAT treatment of…
This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration.
Who is likely to be affected This measure will impact financial…
1 Data-gathering Schedule 1 contains provision about data-holders…
Tax policy announcements at Budget 2025.
Introduction This document sets out the detail of each tax policy measure…
Personal tax and benefits Income Tax bands of taxable income Main rates…
Annex B: impact assessments in tax information and impact notes Guide to…
This tax information and impact note is about changes to salary sacrifice for pension contributions.
These measures confirm the annual uprating that increase the van benefit charge and the car and van fuel benefit charges by the Consumer Price Index from 6 April 2026.
This tax information and impact note is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.
This tax information and impact note is about the expansion of workplace benefits to cover certain reimbursements.
This tax information and impact note is about the changes to dividend rates for 2026 to 2027, changes to savings rates for 2027 to 2028 and the separate rates of Income Tax applicable to property income for 2027 to 2028.
This tax information and impact note is about a change in VAT law which excludes suppliers of private hire and taxi journeys from using the Tour Operators’ Margin Scheme.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
This tax information and impact note covers the repeal of legislation from 1925, which made the trading income of overseas Dominion Governments subject to tax.
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
This tax information and impact note is about payments under a Decommissioning Relief Deed in relation to the Energy Profits Levy.
This tax information and impact note details the increase in Landfill Tax rates for 2026 to 2027.
This tax information and impact note is about the new Carbon Border Adjustment Mechanism (CBAM) tax.
This tax information and impact note is about the advance tax certainty service for major investment projects.
This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
Don’t 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).