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This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.
This tax information and impact note is about the changes to the markers used to identify fuel taxed at a reduced rate of duty.
This measure clarifies how VAT and excise law should be interpreted in the light of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (REUL Act).
This brief sets out a change to the VAT treatment of drugs and medicines supplied under patient group directions.
HMRC's screening equality impact assessment for tax conditionality licensing in taxi and scrap metal sectors.
This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.
This measure amends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) legislation to remove the 1.5% charge in domestic legislation on the issue of UK securities into depositary receipt systems and clearance services and on c…
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
At Spring Budget 2023, the government announced that it would launch a call for evidence on the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes. The government will use the call for evidence to …
First published during the 2022 to 2024 Sunak Conservative government
The government welcomes views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.
Screening equality impact assessment for HMRC’s reform of alcohol duty rates and reliefs.
A set of professional standards that set out how HMRC compliance staff carry out their work.
This tax information and impact note relates to reform of Research and Development Tax Relief.
This tax information and impact note is about new reporting rules for digital platforms.
This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to make it more competitive.
This measure is about additional tax relief for Research and Development (R&D) intensive small and medium-sized enterprises and a potential merged R&D scheme.
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
Screening equality impact assessment for HMRC’s reintroduction of Corporation Tax Small Profits Rate and Marginal Relief project.
Explanatory Notes and Tax Information and Impact Notes for government amendments at Report Stage of Spring Finance Bill 2023.
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