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
A consultation on extending the Inheritance Tax exemption for armed forces personnel to all emergency service personnel who die in the line of duty.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.
Seeking views on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for paid or reimbursed expenses.
This consultation seeks views on the introduction of a voluntary system of payrolling for benefits in kind.
This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.
This consultation seeks views on the abolition of the £8,500 threshold.
HMRC is seeking views on options to strengthen civil sanctions for those evading tax by hiding taxable income, gains and assets offshore.
The Office of Tax Simplification (OTS) has recommended that the Government introduce the concept of the ‘marketable security’ into the tax rules for employment-related securities.
A consultation paper on a proposal for a new cluster area allowance.
This consultation seeks views on the design and implementation of the enlargement of the social investment tax relief (SITR).
Seeking views on the potential introduction of a new employee shareholding vehicle to make it easier for companies wishing to establish employee share schemes.
Draft legislation allowing for the disclosure of limited exporter information.
Documents relating to the OTS competitiveness of UK tax administration review, including the final report published on 9 October 2014.
This is the Autumn Statement in full. You can find supporting and related documents below.
Draft regulations to exclude certain shares issued as a result of a merger between 2 or more Venture Capital Trusts from the provisions on returns of capital introduced by Finance Act 2014.
This Tax Information and Impact Note is about reforming the structure, rates and thresholds for Stamp Duty Land Tax (SDLT).
This Tax Information and Impact Note is about preventing the abuse of late paid interest rules.
This draft legislation is about denying Entrepreneurs’ Relief (ER) for disposals of goodwill to related companies.
This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.
This Tax Information and Impact Note is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
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).