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This tax information and impact note details changes to rates of Fuel Duty for 2026 to 2027.
Who is likely to be affected Manufacturers, importers, distributors,…
This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.
General description of the measure The government has announced on 21 May…
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that will apply from 25 June 2026 to 1 September 2026.
Purpose of this brief This brief explains a temporary reduced rate of VAT…
Guidance for government departments on how to approach spending processes while responding to a crisis.
This tax information and impact note explains the Income Tax treatment of kinship allowances paid under the Kinship Zones pilot scheme.
This consultation seeks views on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax purposes.
This is a technical note on actuarial valuations of the public service pension schemes.
This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.
This briefing explains ‘Bills of Exchange’ schemes which are being promoted as alternative ways of paying HMRC liabilities.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.
Ownership and Control Test in UK Financial Sanctions Regulations
This is a policy summary for the carbon border adjustment mechanism.
This technical consultation seeks comments on the draft secondary legislation for the Carbon Border Adjustment Mechanism (CBAM)
Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
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