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This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.
Ownership and Control Test in UK Financial Sanctions Regulations
This is a policy summary for the carbon border adjustment mechanism.
This technical consultation seeks comments on the draft secondary legislation for the Carbon Border Adjustment Mechanism (CBAM)
Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
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 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 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.
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.
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