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This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
First published during the 2024 to 2026 Starmer Labour government
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.
This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance.
This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents.
These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.
This measure brings UK tax residents within the scope of reporting under the Cryptoasset Reporting Framework.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This aims to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries.
HMRC's initial Equality Impact Assessment for the Enhanced Research and Development (R&D) Intensive Support (ERIS) for Northern Ireland.
Screening Equality Impact Assessment for Research and Development tax relief reform and intensive support.
This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay.
This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026.
This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance.
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC’s bulk data gathering powers for tax administration.
Do not include personal or financial information like your National Insurance number or credit card details.
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