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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 restitution interest rules in part 8C of the Corporation Tax Act 2010.
Who is likely to be affected Companies who have made a Common Law claim…
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.
Who is likely to be affected This measure will primarily affect Private…
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 tax information and impact note details the increase in Landfill Tax rates for 2026 to 2027.
This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
This tax information and impact note confirms that payments received for cancelled, moved or curtailed shifts are earnings and subject to income tax.
We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.
We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.
We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.
This tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric vehicle chargepoints.
This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
This brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in the UK.
This brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such supplies.
This measure provides a relief from the 0.5% Stamp Duty Reserve Tax charge when the securities of newly listed companies are transferred.
This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
This tax information and impact note is about the treatment of interest on the reversal of state aid recovery.
This measure makes changes in preparation for devolution of the Levy from 1 April 2026.
This measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic and the removal of pre-consumer waste for Plastic Packaging Tax.
This tax information and impact note provides details of the new Vaping Products Duty which will be implemented on 1 October 2026.
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