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We welcome views on the draft tax regulations to spread the transitional impact of IFRS 17 and revoke the requirement for life insurance companies to spread acquisition expenses over 7 years for tax purposes.
This tax information and impact note is about reducing the increase to National Insurance contribution rates for the 2022 to 2023 tax year, and the reversal of the Health and Social Care Levy.
Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery.
This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.
We welcome views on how HMRC can better understand, prevent, and collect international tax debt.
We are seeking views on how HMRC can help taxpayers get their offshore tax right by using data, raising taxpayer awareness and reducing errors.
We welcome views on the Corporation Tax implications of the new international accounting standard for insurance contracts, IFRS 17.
We welcome views on proposed notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021 (SI 2021 No. 1076).
HMRC’s initial equality impact assessment of the European Economic Area and Swiss nationals' access to HMRC-administered benefits following the end of the grace period to apply to the EU Settlement Scheme.
Screening equality impact assessment for Making Tax Digital (MTD) for VAT.
Screening equality impact assessment for HMRC's prescribed P87 expenses form.
Screening equality impact assessment for the National Insurance holiday for the employers of veterans.
We welcome views on these draft statutory instruments ahead of their proposed introduction in 2022.
HMRC’s screening equality impact assessment of the Qualifying Asset Holding Companies (QAHCs).
HM Revenue and Customs' screening equality impact assessment of Post Office Card Account (POCA) - product cessation.
This is HM Revenue and Customs' screening equality impact assessment of Uncertain Tax Treatment (UTT).
This tax information and impact note aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.
OTS publishes an update on the Single Customer Account.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
This is HM Revenue and Customs' initial equality impact assessment of the digital ‘pay here’ interfaces on the HMRC App.
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