Policy papers and consultations

Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Cryptoasset Reporting Framework, Common Reporting Standard amendments, and seeking views on extension to domestic reporting

  Summary Subject of this consultation The subject of this consultation is…

This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Capital allowances — permanent full expensing for companies investing in plant and machinery

  Who is likely to be affected Companies within the charge to corporation…

This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance

• From: HM Revenue & Customs
• Updated: 15 March 2023

• Legislating the Annual Investment Allowance (AIA) at £1m

  Who is likely to be affected Businesses investing more than £200,000 in…

This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note outlines the introduction of full expensing for companies investing in plant and machinery from 1 April 2023 until 31 March 2026.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This measure introduces changes to the existing allowance statement for structures and buildings allowance.

• From: HM Revenue & Customs
• Updated: 27 October 2021

This tax information and impact note outlines the extension to the temporary increase of the limit of the annual investment allowance (AIA).

• From: HM Revenue & Customs
• Updated: 27 October 2021

This tax information and impact note is about the restoration of plant and machinery leases to pre-COVID-19 treatment.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This tax information and impact note is about the temporary increase in the annual investment allowance (AIA).

• From: HM Revenue & Customs
• Updated: 3 March 2021

This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This tax information and impact note is about the designation of Freeport tax sites.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This measure introduces the new rate of Structures and Buildings Allowance for capital allowances from April 2020, some technical changes take effect from 11 March 2020.

• From: HM Revenue & Customs
• Updated: 11 March 2020

This tax information and impact note is about enhanced first year capital allowances.

• From: HM Revenue & Customs
• Updated: 11 March 2020

This Tax Information and Impact Note is about an extension to the period that 100% first year capital allowances are available for business cars and first year allowances for business cars, zero-emission goods vehicles and e…

• From: HM Revenue & Customs
• Updated: 11 March 2020

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 4 November 2019

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 4 November 2019

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 4 November 2019

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 4 November 2019

We invite views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residenti…

• From: HM Revenue & Customs and 1 others
• Updated: 16 July 2019