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Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.
Information on the use of a secure mailbox to deliver information.
Directions under regulations 5(1) of the Income and Corporation Taxes…
Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.
The Commissioners for His Majesty’s Revenue and Customs give the following…
The government is seeking views on the future of the Advance Corporation Tax regime.
This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC
This tax information and impact note is about the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026.
This tax information and impact note is about simplifying and improving the administration of the Construction Industry Scheme (CIS).
Directions on the use of electronic communications to deliver information to HMRC.
Screening Equality Impact Assessment for the VAT Import One Stop Shop scheme for an intermediary.
The consultation proposes extending UTT to capture more legal interpretation uncertainties and seeks views on widening scope and implementing changes.
The purpose of this call for evidence is to gather views on the role business systems integration could play in making it easier for businesses to keep records.
A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.
Explanatory Notes and Tax Information and Impact Note for government amendments in Report Stage of Finance Bill 2025-26.
This tax information and impact note is about the amendment to the treatment of unrelieved surplus Advance Corporation Tax.
This tax information and impact note is about the extension to the cut in fuel duty rates to the end of August 2026 and the new rates from September 2026.
This brief describes changes to Aggregates Levy following devolution to Scotland on 1 April 2026.
This technical consultation seeks comments on the draft secondary legislation for carbon border adjustment mechanism (CBAM)
This is a policy summary for the carbon border adjustment mechanism.
This tax information and impact note provides details on changes to alcohol duty rates.
This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.
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