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HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
Summary Subject of this consultation Proposed changes to the Soft Drinks…
Executive summary The government is clear both on the success of the Soft…
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
Who is likely to be affected Manufacturers, importers, distributors,…
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
Who is likely to be affected Individuals and businesses involved in the…
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
This briefing explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers.
HMRC sets out the background to changes to fees and sanctions charged to businesses it supervises.
This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
This aims to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries.
This page sets out the tax treatment of cryptoasset Exchange Traded Notes (cETNs) from 8 October 2025, following Financial Conduct Authority rule change.
HMRC's initial Equality Impact Assessment for the Enhanced Research and Development (R&D) Intensive Support (ERIS) for Northern Ireland.
Screening Equality Impact Assessment for Research and Development tax relief reform and intensive support.
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
HM Treasury invites feedback on amendments to the UK’s Money Laundering Regulations; consultation closes 30 September 2025.
This explanatory note sets out how the 2023-24 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
This explanatory note sets out how the 2023-24 Income Tax data published by HMRC is used to update the Welsh Government’s funding.
This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay.
This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026.
This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan agreements to include PISCES, a new type of stock market.
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