tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-04-28T16:47:28+01:00 HM Government tag:www.gov.uk,2005:/government/publications/corporation-tax-changes-to-restitution-interest-rules 2025-04-28T16:47:28+01:00 Corporation Tax: changes to restitution interest rules This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010. tag:www.gov.uk,2005:/government/publications/summary-of-tax-update-spring-2025-simplification-administration-and-reform 2025-04-28T00:00:00+01:00 Summary of tax update spring 2025: simplification, administration and reform A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system. tag:www.gov.uk,2005:/government/publications/the-horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025 2025-04-04T10:34:17+01:00 The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes. tag:www.gov.uk,2005:/government/publications/the-income-and-corporation-taxes-electronic-communications-regulations-2003 2025-02-18T14:10:14+00:00 The Income and Corporation Taxes (Electronic Communications) Regulations 2003 This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital… tag:www.gov.uk,2005:/government/publications/amending-the-rules-in-the-enhanced-support-for-research-and-development-intensive-small-or-medium-sized-enterprises-in-northern-ireland 2024-11-12T14:29:15+00:00 Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland. tag:www.gov.uk,2005:/government/publications/corporation-tax-technical-changes-relating-to-advance-pricing-agreements-for-certain-financing-arrangements 2024-10-30T14:07:06+00:00 Corporation Tax: technical changes relating to Advance Pricing Agreements for certain financing arrangements This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC’s existing Statement of Practice 1 (2012). tag:www.gov.uk,2005:/government/publications/corporation-tax-additional-tax-credit-for-visual-effects-vfx-expenditure 2024-10-30T13:55:06+00:00 Corporation Tax: additional tax credit for visual effects (VFX) expenditure This tax information and impact note is about the additional amount of Audio-Visual Expenditure Credit available to film and television production companies in respect of visual effects expenditure. tag:www.gov.uk,2005:/government/publications/audio-visual-and-video-games-expenditure-credits-administrative-amendments 2024-10-30T00:00:00+00:00 Audio-Visual and Video Games Expenditure Credits: administrative amendments This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009. tag:www.gov.uk,2005:/government/publications/corporate-tax-roadmap-2024 2024-10-30T00:00:00+00:00 Corporate Tax Roadmap 2024 This Roadmap sets out the government’s plans on Corporation Tax, including commitments to key features of the system and highlights several areas where the government will be exploring change.  tag:www.gov.uk,2005:/government/publications/corporation-tax-research-and-development-small-or-medium-sized-enterprises-rules-technical-correction-to-intensity-ratio-definition 2024-10-30T00:00:00+00:00 Corporation Tax: Research and Development small or medium-sized enterprises rules — technical correction to intensity ratio definition This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens… tag:www.gov.uk,2005:/government/publications/extended-loss-carry-back-for-businesses 2024-08-27T10:05:57+01:00 Extended loss carry back for businesses This guidance note is about the rules for the temporary extension of loss carry back for businesses. tag:www.gov.uk,2005:/government/publications/amendments-to-the-mutual-societies-transfers-of-business-tax-regulations-2009 2024-04-24T12:36:09+01:00 Amendments to The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies. tag:www.gov.uk,2005:/government/consultations/draft-guidance-research-and-development-rd-tax-reliefs-new-contracting-out-rules-and-overseas-restrictions 2024-03-27T17:25:15+00:00 Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024. tag:www.gov.uk,2005:/government/publications/corporation-tax-tax-relief-for-independent-film-productions 2024-03-06T13:44:17+00:00 Corporation Tax: tax relief for independent film productions This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions. tag:www.gov.uk,2005:/government/publications/corporation-tax-new-permanent-rates-of-relief-for-theatre-orchestra-museum-and-galleries-tax-relief 2024-03-06T00:00:00+00:00 Corporation Tax: new permanent rates of relief for theatre, orchestra, museum and galleries tax relief This tax information and impact note is for the new permanent rates of the 3 corporate tax reliefs known as the ‘cultural tax reliefs’. tag:www.gov.uk,2005:/government/publications/corporation-tax-the-insurance-companies-the-long-term-business-fixed-capital-regulations-2023 2024-01-25T14:05:42+00:00 Corporation Tax: The Insurance Companies ("The Long-term Business Fixed Capital") Regulations 2023 This tax information and impact note clarifies the meaning of structural assets of an insurance company’s long-term business. tag:www.gov.uk,2005:/government/publications/re-insurance-in-the-course-of-transfers-of-long-term-business 2024-01-25T13:53:16+00:00 Re-insurance in the course of transfers of long-term business This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business. tag:www.gov.uk,2005:/government/publications/tonnage-tax-elections-to-include-third-party-ship-managers 2023-11-22T13:52:29+00:00 Tonnage tax elections to include third party ship managers This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers. tag:www.gov.uk,2005:/government/publications/increasing-the-capital-allowance-limits-for-leasing-into-tonnage-tax 2023-11-22T13:50:03+00:00 Increasing the capital allowance limits for leasing into tonnage tax 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. tag:www.gov.uk,2005:/government/publications/clarifications-of-the-rules-for-cultural-tax-reliefs 2023-11-22T13:49:15+00:00 Clarifications of the rules for cultural tax reliefs This measure is about technical clarifications of the relief rules, including what is eligible for relief.