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This technical note provides an update to the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2027.
HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
This response sets out how the government will improve the Temporary Admission procedure for traders importing goods temporarily, following a Call for Evidence in 2023.
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
The government is seeking views on options for simplifying, modernising and reforming HMRC's approach to dispute resolution.
We welcome views on whether HMRC鈥檚 approach to correcting taxpayer inaccuracies in a claim or return could be improved.
We welcome views on these proposals to reform the UK鈥檚 transfer pricing, permanent establishment and Diverted Profits Tax rules.
We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.
This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
Screening Equality Impact Assessment for Capital Gains Tax rate change.
Screening Equality Impact Assessment for Pensions Tax Relief: Lifetime Allowance.
Screening Equality Impact Assessment for the New Computerised Transit System (NCTS) Phase 5.
This tax information and impact note describes a Statutory Instrument being laid as part of the UK鈥檚 implementation of Pillar 2. This Instrument provides a list of Pillar 2 territories, qualifying domestic top-up taxes, and 鈥�
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.
HMRC鈥檚 initial equality impact assessment of the Employer National Insurance contributions (NICs) and Employment Allowance changes.
Screening Equality Impact Assessment for cash basis reform.
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