tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations from HM Revenue & Customs (HMRC) 2025-06-30T16:40:15+01:00 HM Government tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-5-2025-update-on-the-treatment-of-cooking-alcohols-for-alcohol-duty 2025-06-30T16:40:15+01:00 Revenue and Customs Brief 5 (2025): Update on the treatment of cooking alcohols for alcohol duty This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision. tag:www.gov.uk,2005:/government/publications/individual-savings-account-and-child-trust-funds-amendment-regulations-2025 2025-06-26T13:58:20+01:00 Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025 This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025. tag:www.gov.uk,2005:/government/publications/the-customs-miscellaneous-amendments-regulations-2025 2025-06-25T14:35:09+01:00 The Customs (Miscellaneous Amendments) Regulations 2025 This tax information and impact note is about some changes to customs rules which apply to goods that are imported and exported in certain circumstances. tag:www.gov.uk,2005:/government/publications/regulations-to-update-the-uks-automatic-exchange-of-information-agreements 2025-06-25T13:28:49+01:00 Regulations to update the UK’s automatic exchange of information agreements This tax information and impact note is about updated rules for the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS). tag:www.gov.uk,2005:/government/publications/cryptoasset-reporting-framework 2025-06-25T13:28:11+01:00 Cryptoasset Reporting Framework This tax information and impact note is about the implementation of the Cryptoasset Reporting Framework (CARF) for providing visibility on the transactions of users of cryptoassets. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-4-2025-vat-deduction-on-the-management-of-pension-funds 2025-06-18T13:25:38+01:00 Revenue and Customs Brief 4 (2025): VAT deduction on the management of pension funds This brief provides information about changes to VAT deduction on the management of pension funds. tag:www.gov.uk,2005:/government/publications/direction-under-regulation-254aa-of-the-value-added-tax-regulations-1995-si-19952518 2025-06-16T15:52:46+01:00 Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518) Direction to extend the deadline for submitting a final VAT return. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2025-vat-treatment-of-income-received-from-charity-fundraising-events 2025-06-13T11:20:12+01:00 Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025. tag:www.gov.uk,2005:/government/publications/new-entitlement-to-statutory-neonatal-care-pay 2025-06-10T09:30:02+01:00 New Entitlement to Statutory Neonatal Care Pay Screening Equality Impact Assessment for New Entitlement to Statutory Neonatal Care Pay tag:www.gov.uk,2005:/government/consultations/draft-guidance-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance: Multinational Top-up Tax and Domestic Top-up Tax This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/consultations/multinational-top-up-tax-and-domestic-top-up-tax-further-draft-guidance 2025-06-09T09:30:00+01:00 Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual. tag:www.gov.uk,2005:/government/consultations/multinational-top-up-tax-and-domestic-top-up-tax-supplementary-draft-guidance 2025-06-09T09:30:00+01:00 Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/consultations/draft-guidance-on-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance on Multinational Top-up Tax and Domestic Top-up Tax We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/publications/hmrc-issue-briefing-operational-activity-during-the-new-independent-review-of-the-loan-charge 2025-06-04T10:00:06+01:00 HMRC issue briefing: operational activity during the new independent review of the Loan Charge This briefing explains HMRC's operational activity during the new independent review of the Loan Charge. tag:www.gov.uk,2005:/government/publications/issue-briefing-loan-charge-letters 2025-05-22T09:30:06+01:00 Issue briefing: Loan charge letters This briefing explains how HMRC is liaising with customers during the independent review of the loan charge. tag:www.gov.uk,2005:/government/publications/tax-implications-for-companies-and-employees-in-relation-to-employees-trading-their-shares-on-pisces 2025-05-15T14:30:01+01:00 Tax implications for companies and employees in relation to employees trading their shares on PISCES This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025.  tag:www.gov.uk,2005:/government/publications/sanctions-implementation-and-enforcement-cross-government-review-may-2025 2025-05-15T00:00:00+01:00 Sanctions implementation and enforcement: cross-government review, May 2025 Conclusions from the cross-government review of UK sanctions implementation and enforcement. tag:www.gov.uk,2005:/government/publications/amendment-to-the-value-added-tax-regulations-2025 2025-05-14T15:06:19+01:00 Amendment to the Value Added Tax Regulations 2025 This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return. tag:www.gov.uk,2005:/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021 2025-05-01T09:18:06+01:00 Commercial movements of excise goods under the Windsor Framework This guidance gives information about the movement of excise goods, which may involve interaction with customs requirements. 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.