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The report explores unlisted companies’ profit distribution and investment patterns and their future plans for growth.
This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.
Find out about making investments for someone who does not have mental capacity.
Use this form to tell HMRC an Alternative Investment Fund Managers (AIFM) partnership using the AIFM mechanism has a deferral or vesting event during the year.
Use this form to elect to use the Alternative Investment Fund Managers (AIFM) mechanism for an AIFM partnership.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
Use this form to make a special return on restricted profits for an Alternative Investment Fund Managers (AIFM) partnership that uses the AIFM mechanism.
Statement released today (23 April 2024)
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
Guidance and forms for tax on savings and investments. Including savings interest, savings for children, tax on shares and dividends, and ISAs.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Guidance and forms covering investment schemes. Including venture capital schemes, collective investment schemes and community investment tax relief.
A discussion note to seek views on the technical details and practical application of the Energy Profits Levy’s (EPL) Energy Security Investment Mechanism (ESIM).
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