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Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
Screening equality impact assessment for HMRC's Research and Development (R&D) tax relief reform project.
Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
This tax information and impact note explains the VAT exemption on healthcare to include medical services directly supervised by registered pharmacists.
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
Tax policy announcements at Budget 2021.
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about repaying trade remedies duties to businesses, or collecting outstanding duties from businesses, as appropriate.
This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022.
Tax policy announcements at Spring Budget 2023.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
The worldwide debt cap (WWDC) rules in Part 7, TIOPA 2010 are being changed where a revised statement of allocated disallowances is submitted on or after 15 March 2023.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
This measure changes the tax treatment of collective money purchase schemes in winding up.
This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse a…
This tax information and impact note clarifies HMRC’s functions regarding payment obligations in relation to Designated Persons subject to financial sanctions regulations.
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