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We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
Summary Subject of this consultation Individuals are taxed on investment…
1. Introduction This document summarises responses to the consultation…
This measure deducts Income Tax at source on rewards paid under the Strengthened Reward Scheme and publishes draft legislation on this withholding mechanism.
Who is likely to be affected This measure affects informants who receive a…
1 Deduction of income tax at source: informant rewards paid by HMRC (1)…
This measure is about changes to the publishing details of deliberate defaulters policy.
Who is likely to be affected Individuals and businesses who have been…
1 Publishing details of deliberate defaulters (1) In section 94 of FA 2009…
This measure will treat eligible stablecoins more like money for tax purposes.
This measure introduces draft legislation on new requirements to correct inaccuracies in returns and documents provided to HMRC.
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.
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
Consultation on introducing a new criminal offence for making reckless untrue statements or declarations in direct tax.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments
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.
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.
This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration.
This tax information and impact note is about the advance tax certainty service for major investment projects.
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 measure is about HMRC modernising legislation so that outbound communications can be sent digitally by default to customers who use our online services.
This measure is about increasing the Vehicle Excise Duty expensive car supplement threshold for zero-emission cars to £50,000.
Do not include personal or financial information like your National Insurance number or credit card details.
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