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…

The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.

• From: HM Revenue & Customs and 1 others
• Updated: 16 January 2024

Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.

• From: HM Revenue & Customs
• Updated: 6 April 2023

• Qualifying Asset Holding Companies screening equality impact assessment

  Project objectives Finance Act 2022 introduced a new regime for the…

This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.

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

This measure ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…

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

This measure creates a UK-wide level playing field for limited liability partnerships and Scottish Partnerships and was originally announced at Tax Administration and Maintenance Day 2021.

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

This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.

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

This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.

• From: HM Revenue & Customs
• Updated: 29 November 2022

This tax information and impact note is about reducing the Capital Gains Tax annual exempt amount.

• From: HM Revenue & Customs
• Updated: 21 November 2022

In line with the agreement on a 2 Pillar solution to reform the international tax system, this measure will help to ensure multinational enterprises operating within the UK pay a global minimum level of tax.

• From: HM Revenue & Customs
• Updated: 20 July 2022

This measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.

• From: HM Revenue & Customs
• Updated: 20 July 2022

This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.

• From: HM Revenue & Customs
• Updated: 6 May 2022

This tax information and impact note applies to individuals who receive payments from non-resident trusts.

• From: HM Revenue & Customs
• Updated: 8 March 2022

A technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.

• From: HM Revenue & Customs
• Updated: 16 December 2021

This tax information and impact note is about the measure to introduce a Capital Gains Tax exemption for payments made under the London Capital and Finance Compensation Scheme.

• From: HM Revenue & Customs
• Updated: 9 December 2021

This tax information and impact note details the change to the time limit for making Capital Gains Tax payments on property disposals.

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

This second report considers key practical, technical and administrative Capital Gains Tax issues.

• From: Closed organisation: Office of Tax Simplification
• Updated: 20 May 2021

This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.

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

This tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount.

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

This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.

• From: Closed organisation: Office of Tax Simplification
• Updated: 11 November 2020