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
The government is publishing a call for evidence to ensure it has an up-to-date and well-informed view of how the umbrella company market operates.
First published during the 2019 to 2022 Johnson Conservative government
HMRC’s initial equality impact assessment of the Borders and Trade Release 2 Programme.
This tax information and impact note is about changes to the Community Investment Tax Relief scheme.
Seeking views on potential changes to accessing limited funds belonging to an individual who lacks mental capacity without a Lasting Power of Attorney or Court of Protection order.
This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.
This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
We welcome views on a number of potential options for improving the range of data HM Revenue and Customs (HMRC) collects, uses and responsibly and safely shares across government.
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they …
The government is seeking views on possible changes to the tax treatment of cryptoasset loans and ‘staking’ in the context of decentralised finance.
The government is seeking views on a potential new taxation framework for cryptoasset loans and ‘staking’ in the context of decentralised finance.
We welcome views on how HMRC's information and data-gathering powers could be updated to enable digitalisation of services, improve compliance and reduce administrative burdens.
We welcome views on a proposed legislative approach to piloting. HMRC is exploring how we can develop and improve testing prior to wider roll out of change.
HMRC’s initial equality impact assessment of the Trust Registration Service.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.
Explanatory Notes for government amendments in Committee of the Whole House of Spring Finance Bill 2023.
First published during the 2022 to 2024 Sunak Conservative government
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
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).