tag:www.gov.uk,2005:/search/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

This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010.

tag:www.gov.uk,2005:/government/consultations/tax-treatment-of-remote-gambling 2025-04-28T14:53:08+01:00

This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.

tag:www.gov.uk,2005:/government/consultations/consultation-on-reform-of-landfill-tax 2025-04-28T14:42:32+01:00

The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and re�

tag:www.gov.uk,2005:/government/publications/amendments-to-uk-law-relating-to-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:31:50+01:00

This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.

tag:www.gov.uk,2005:/government/consultations/strengthening-the-soft-drinks-industry-levy 2025-04-28T14:30:12+01:00

HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).

tag:www.gov.uk,2005:/government/consultations/reform-of-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:28:19+01:00

We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.

tag:www.gov.uk,2005:/government/consultations/transfer-pricing-scope-and-documentation 2025-04-28T14:28:13+01:00

We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule.

tag:www.gov.uk,2005:/government/publications/summary-of-tax-update-spring-2025-simplification-administration-and-reform 2025-04-28T00:00:00+01:00

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/consultations/draft-legislation-carbon-border-adjustment-mechanism 2025-04-24T16:45:04+01:00

This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism.

tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-2-2025-the-use-of-vat-grouping-within-the-care-industry 2025-04-24T14:00:03+01:00

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.

tag:www.gov.uk,2005:/government/publications/direction-under-regulation-22-of-the-delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019-si-2019360 2025-04-16T13:51:12+01:00

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.

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

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/directions-under-sections-690a-and-690d-of-the-income-tax-earnings-and-pensions-act-2003 2025-04-02T14:21:46+01:00

Directions for employers or agents for notifications under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003.

tag:www.gov.uk,2005:/government/publications/increasing-vat-and-other-taxes-late-payment-penalties-percentage-rate-relating-to-penalty-reform 2025-04-01T09:53:59+01:00

This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).

tag:www.gov.uk,2005:/government/consultations/stamp-duty-and-stamp-duty-reserve-tax-exemption-for-pisces-transactions 2025-03-26T13:10:39+00:00

This draft statutory instrument is published for technical consultation on Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES share transactions.

tag:www.gov.uk,2005:/government/consultations/research-and-development-tax-relief-advance-clearances 2025-03-26T13:08:43+00:00

We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience.

tag:www.gov.uk,2005:/government/publications/fuel-duty-extension-to-the-cut-in-rates-to-march-2026 2025-02-28T13:17:52+00:00

This tax information and impact note is about the extension to the cut in fuel duty rates to March 2026.

tag:www.gov.uk,2005:/government/publications/co-ownership-authorised-contractual-schemes-changes-to-the-capital-gains-deemed-disposal-rules-for-life-insurance-companies 2025-02-26T16:13:01+00:00

This tax information and impact note makes changes to the existing tax rules for life insurance companies investing in a co-ownership authorised contractual scheme.

tag:www.gov.uk,2005:/government/publications/finance-bill-2024-25-report-stage 2025-02-26T14:26:00+00:00

Explanatory Notes for government amendments in Report Stage of Finance Bill 2024-25.

tag:www.gov.uk,2005:/government/publications/the-income-and-corporation-taxes-electronic-communications-regulations-2003 2025-02-18T14:10:14+00:00

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�