tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-04-16T13:51:12+01:00 HM Government 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 Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) 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/consultations/raising-standards-in-the-tax-advice-market-strengthening-the-regulatory-framework-and-improving-registration 2024-10-30T13:53:56+00:00 Raising standards in the tax advice market: strengthening the regulatory framework and improving registration Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration. tag:www.gov.uk,2005:/government/publications/enterprise-management-incentives-extension-of-the-time-limit-to-submit-a-notification-of-a-grant-of-options 2023-11-23T16:49:14+00:00 Enterprise management incentives: extension of the time limit to submit a notification of a grant of options This measure is about a change to the time limit to submit a notification of a grant of enterprise management incentives options. tag:www.gov.uk,2005:/government/publications/change-to-data-hmrc-collects-from-customers 2023-11-22T13:49:37+00:00 Change to data HMRC collects from customers This measure is about changes to the data HMRC requires from employers, some shareholders in owner-managed businesses, and customers who are self-employed. tag:www.gov.uk,2005:/government/calls-for-evidence/call-for-evidence-modernising-tax-debt-collection-from-non-paying-businesses 2023-04-27T13:40:00+01:00 Call for evidence: modernising tax debt collection from non-paying businesses We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they � tag:www.gov.uk,2005:/government/publications/directions-under-regulations-189-and-2052-of-the-income-tax-pay-as-you-earn-regulations-2003-and-regulation-12-of-the-social-security-contribut 2023-03-31T10:05:28+01:00 Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001 Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information. tag:www.gov.uk,2005:/government/publications/hmrc-approach-to-working-with-agents 2023-01-23T11:23:06+00:00 HMRC approach to working with agents How HMRC works with agents so that they can meet their obligations under the tax administration system. tag:www.gov.uk,2005:/government/publications/directions-under-regulation-22-of-the-corporate-interest-restriction-electronic-communications-regulations-2022 2022-07-29T13:42:20+01:00 Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022 Direction for customers and agents submitting Corporate Interest Restriction notices and returns, setting out HMRC approved methods of delivery. tag:www.gov.uk,2005:/government/publications/ots-evaluation-paper-on-simplification-issues-affecting-tax-agents-and-other-intermediaries 2022-02-24T10:49:00+00:00 OTS evaluation paper on simplification issues affecting tax agents and other intermediaries OTS publishes an update on agent and intermediary aspects of two of its recent reports. tag:www.gov.uk,2005:/government/consultations/making-tax-digital-for-corporation-tax 2021-11-30T14:05:02+00:00 Making Tax Digital for Corporation Tax We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax. tag:www.gov.uk,2005:/government/consultations/raising-standards-in-the-tax-advice-market 2021-11-30T14:04:33+00:00 Raising standards in the tax advice market We welcome views on the proposal that everyone who provides tax advice should hold professional indemnity insurance, as well as views on a definition of tax advice. tag:www.gov.uk,2005:/government/publications/implementation-of-changes-to-the-loan-charge 2020-11-09T16:45:48+00:00 Implementation of changes to the loan charge Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019. tag:www.gov.uk,2005:/government/consultations/digital-services-tax-draft-guidance 2019-07-11T13:39:06+01:00 Digital Services Tax draft guidance Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users. tag:www.gov.uk,2005:/government/publications/finance-bill-2018-19-legislation-and-explanatory-notes 2018-11-07T10:28:44+00:00 Finance Bill 2018-19 legislation and explanatory notes Find the Finance (No.3) Bill 2018 explanatory notes, Financial Secretary to the Treasury’s declaration, impact definitions and draft legislation. tag:www.gov.uk,2005:/government/publications/directions-under-regulation-31za-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003 2018-03-14T14:12:12+00:00 Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information. tag:www.gov.uk,2005:/government/publications/directions-under-regulations-33-to-36-and-53-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003 2018-03-14T14:05:39+00:00 Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically. tag:www.gov.uk,2005:/government/publications/statement-of-practice-1-2018 2018-02-20T15:47:00+00:00 Statement of Practice 1 (2018) Mutual Agreement Procedure (MAP). tag:www.gov.uk,2005:/government/consultations/draft-legislation-the-qualifying-care-relief-specified-social-care-schemesamendment-order-2018 2018-02-05T12:52:16+00:00 Draft legislation: The Qualifying Care Relief (Specified Social Care Schemes)(Amendment) Order 2018 A consultation on extending Qualifying Care Relief to payments for care made by Shared Lives schemes that aren't funded by local authorities. tag:www.gov.uk,2005:/government/publications/personal-portfolio-bonds-amending-the-property-categories 2017-12-06T11:31:31+00:00 Personal portfolio bonds: amending the property categories This measure deals with the amendments to the list of permitted property for personal portfolio bonds introduced by regulations. tag:www.gov.uk,2005:/government/publications/finance-bill-2017-18-legislation-and-explanatory-notes 2017-12-01T12:08:15+00:00 Finance Bill 2017-18: legislation and explanatory notes Explanatory notes and guidance to Finance Bill 2017-18.