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This Tax Information and Impact Note is about the increase to the Capital Gains Tax annual exempt amount.
This Tax Information and Impact Note is about changes to the two income thresholds in calculating the tapered annual allowance and reducing the minimum tapered annual allowance.
Seeking views on the design of the tax on plastic packaging announced at Budget 2018.
First published during the 2016 to 2019 May Conservative government
This Tax Information and Impact Note has information about changes to the regulations for the Non-residents Landlord Scheme.
The OTS is seeking views from those with experience of making claims and elections to inform its current review.
We are seeking views on draft legislation that amends the scope of the zero rate for prescription drugs to ensure consistency with the Department of Health and Social Care’s Human Medicines Regulations 2012.
OTS outlines scope of a new review about people's experience of making claims and elections.
This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.
This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
This technical consultation seeks views on draft regulations which will ensure that funds in maturing Child Trust Fund accounts can retain their tax-advantaged status after maturity.
This Tax Information and Impact Note is about tax advantaged status for maturing Child Trust Fund (CTF) accounts.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.
Find out about the recent changes to money laundering regulations that may affect your business.
This technical consultation seeks comments on the draft Help to Save Accounts Regulations 2018.
This is HM Revenue and Customs' initial equality impact assessment.
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