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
This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.
This tax information and impact note sets out how tobacco duties will increase on 26 November 2025 and 1 October 2026.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development (R&D) and creative industries.
This tax information and impact note is about increasing fixed late filing penalties for Corporation Tax returns with a filing date on or after 1 April 2026.
This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.
This measure requires employers to restrict in-year relief provided to employees eligible to Overseas Work Relief to no more than 30% of their income.
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan options to include PISCES, a new type of stock market.
This tax information and impact note is about updates being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.
This tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regime works as intended.
Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
At Spring Budget 2023, the government announced that it would launch a call for evidence on the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes. The government will use the call for evidence to …
This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.
This consultation seeks views on reforms to Air Passenger Duty on private jets.
The report explores the implementation of the Digital Services Tax to date focusing on the performance, administration, and impacts of the tax.
The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and re…
This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.
This tax information and impact note is about changes to tackle Construction Industry Scheme fraud.
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
This tax information and impact note is about simplifying the corporate interest restriction rules in relation to reporting companies.
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).