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
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 under regulations 5(1) of the Income and Corporation Taxes…
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 Commissioners for His Majesty’s Revenue and Customs give the following…
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.
This tax information and impact note is about the reduction of the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, from April 2028.
Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
The government is seeking views on the future of the Advance Corporation Tax regime.
This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC
This tax information and impact note is about the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026.
This tax information and impact note is about changes to voluntary National Insurance contributions for periods abroad from 6 April 2026.
This tax information and impact note is about simplifying and improving the administration of the Construction Industry Scheme (CIS).
Directions on the use of electronic communications to deliver information to HMRC.
Screening Equality Impact Assessment for the VAT Import One Stop Shop scheme for an intermediary.
The consultation proposes extending UTT to capture more legal interpretation uncertainties and seeks views on widening scope and implementing changes.
The purpose of this call for evidence is to gather views on the role business systems integration could play in making it easier for businesses to keep records.
A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.
This tax information and impact note is about the changes introduced by the Child Trust Funds (Amendment) Regulations 2026.
This tax and information note is about changes introduced by the Individual Savings Account (Amendment) Regulation 2026.
This tax information and impact note is about updates to the current power to permit regulations laid in the 2025 to 2026 tax year to take effect for the 2024 to 2025 tax year.
Explanatory Notes and Tax Information and Impact Note for government amendments in Report Stage of Finance Bill 2025-26.
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).