Policy papers and consultations

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Amendments to The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
- From: HM Revenue & Customs
- Updated: 24 April 2024
- Amending The Mutual Societies (Transfers of Business) (Tax) Regulations 2009
  Who is likely to be affected Building societies transferring business on…
Summary of tax administration and maintenance: Spring 2024

A summary of measures to support the ambition for a tax system that is fair and supports growth.
- From: HM Revenue & Customs
- Updated: 18 April 2024
- Tax administration and maintenance summary: Spring 2024
  The government announced a package of technical tax policy proposals on 18…
Consultation on the VAT Treatment of Private Hire Vehicles

Consultation on the potential tax impacts of recent High Court judgments on transport legislation on the private hire vehicle sector and its passengers.
- From: Department for Transport and 2 others
- Updated: 18 April 2024
Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
- From: HM Revenue & Customs
- Updated: 18 April 2024
Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024

This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
- From: HM Revenue & Customs
- Updated: 15 April 2024
Electricity Generator Levy (EGL)

HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).
- From: HM Revenue & Customs
- Updated: 8 April 2024
Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024

The draft regulations set out tax rules for the Reserved Investor Fund, and make amendments to the tax rules for Co-ownership Authorised Contractual Schemes.
- From: HM Revenue & Customs and 1 others
- Updated: 2 April 2024
Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions

Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
- From: HM Revenue & Customs
- Updated: 27 March 2024
Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001

This consultation sets out draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.
- From: HM Revenue & Customs
- Updated: 25 March 2024
Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360)

The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
- From: HM Revenue & Customs
- Updated: 14 March 2024
Amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024

This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.
- From: HM Revenue & Customs
- Updated: 12 March 2024
Construction Industry Scheme reform: the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

This tax information and impact note is about reform of the Construction Industry Scheme.
- From: HM Revenue & Customs
- Updated: 8 March 2024
VAT: increasing the registration and deregistration thresholds

This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
- From: HM Revenue & Customs
- Updated: 7 March 2024
Interest harmonisation and penalties for late submission and late payment of tax

This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
- From: HM Revenue & Customs
- Updated: 6 March 2024
Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies

This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
- From: HM Revenue & Customs
- Updated: 6 March 2024
VAT: DIY Housebuilders Scheme request for evidence

This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.
- From: HM Revenue & Customs
- Updated: 6 March 2024
Corporation Tax: tax relief for independent film productions

This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.
- From: HM Revenue & Customs
- Updated: 6 March 2024
Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief

We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
- From: HM Revenue & Customs
- Updated: 6 March 2024
Energy Profits Levy: Energy Security Investment Mechanism legislation

This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.
- From: HM Revenue & Customs
- Updated: 6 March 2024
Capital Gains Tax: changes to the higher rate of tax on residential property disposals

This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.
- From: HM Revenue & Customs
- Updated: 6 March 2024

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