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 legislation will apply to options which are entered into on or after 25 November 2015 and exercised on or after 23 March 2016.
The tax information and impact note applies to landfill operators registered for Landfill Tax and organisations with projects funded through Landfill Communities Fund.
This tax information and impact note applies to businesses producing and importing, and consumers of, hydrocarbon oils and alternative fuel products.
This tax information and impact note applies to persons who are subject to the transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.
This tax information and impact note applies to businesses registered with HM Revenue and Customs for Landfill Tax.
This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.
This tax information and impact note applies to airlines and other aircraft operators, and their passengers.
This tax information and impact note applies to businesses and individuals responsible for accounting for excise duty prior to consumption of the alcohol.
This tax information and impact note applies to manufacturers, importers, distributors, retailers and consumers of hand-rolling tobacco products.
This tax information and impact note applies to securitisation companies and persons who have transactions with such companies.
This tax information and impact note applies to large multinational groups with UK parent or subsidiary companies involved in cross-border or domestic transactions.
This tax information and impact note applies to businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This tax information and impact note applies to banking companies and building societies within the charge to UK Corporation Tax.
This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
This tax information and impact note applies to companies and unincorporated associations which pay Corporation Tax (CT).
The government has announced measures aimed at tackling rapidly growing online VAT evasion targeting overseas businesses and online marketplaces.
This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.
This legislation changes the rules for calculating the Stamp Duty Land Tax (SDLT) charged on purchases of non-residential properties and transactions involving a mixture of residential and non-residential properties and is e…
This tax information and impact note applies to small and medium-sized companies (SMEs) making claims for Research and Development (R&D) tax relief within the SME scheme.
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).