Policy papers and consultations

We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.

• From: HM Revenue & Customs
• Updated: 14 March 2024

• (Draft) Explanatory Memorandum to The Income Tax (Pay As You Earn) (Amendment) (No. ***) Regulations 2024

  1. Introduction This Explanatory Memorandum has been prepared by HM…

• (Draft) Explanatory Memorandum to the Income Tax (Additional Information to be included in Returns) Regulations 2024 

  1. Introduction This explanatory memorandum has been prepared by HM…

• (Draft) Statutory Instruments impacts: improving the data HMRC collects from its customers

  Who is likely to be affected Shareholders in owner-managed businesses, the…

This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.

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

• Inheritance Tax — geographical scope of agricultural property relief and woodlands relief

  Who is likely to be affected This measure affects individuals and the…

• Draft legislation (accessible version)

  Inheritance tax: treatment of non-UK agricultural property and woodlands…

• Explanatory note (accessible version)

  Clause 1: Inheritance tax: treatment of non-UK agricultural property and…

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 covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…

• From: HM Revenue & Customs
• Updated: 23 November 2023

This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers.

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

This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …

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

This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime.

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

This measure is about technical clarifications of the relief rules, including what is eligible for relief.

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

This measure is about the Vehicle Excise Duty exemption for Ukraine visa holders driving in the UK on Ukrainian number plates.

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

This tax information and impact note provides details of the taxation of corporate recipients and the ultimate recipients of compensation payments under the Post Office compensation schemes specified above.

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

Screening equality impact assessment for HMRC's Self-serve Time to Pay project.

• From: HM Revenue & Customs
• Updated: 27 September 2023

This tax information and impact note relates to reform of Research and Development Tax Relief.

• From: HM Revenue & Customs
• Updated: 21 July 2023

This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits.

• From: HM Revenue & Customs
• Updated: 18 July 2023

This measure provides details of the taxation of corporate recipients and the ultimate recipients of an onward payment of compensation payments made under the Post Office Group Litigation Order or Horizon Shortfall Scheme.

• From: HM Revenue & Customs
• Updated: 18 July 2023

Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.

• From: HM Revenue & Customs
• Updated: 7 June 2023

This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.

• From: HM Revenue & Customs
• Updated: 17 April 2023

HMRC’s initial equality impact assessment of the Payments and Debt Programme: Harmonising payments – paper BACs refund remittances.

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

This technical consultation seeks views on draft regulations to implement the Organisation for Economic Co-operation and Development’s Model Reporting Rules for Digital Platforms.

• From: HM Revenue & Customs
• Updated: 18 October 2022

Screening equality impact assessment for HMRC's face-to-face card payments project.

• From: HM Revenue & Customs
• Updated: 28 September 2022

HMRC’s initial equality impact assessment for the easy consistent payment methods direct debit Variable Payment Plan for Employers’ PAYE.

• From: HM Revenue & Customs
• Updated: 27 September 2022