tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-04-28T00:00:00+01:00 HM Government 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/directions-under-sections-690a-and-690d-of-the-income-tax-earnings-and-pensions-act-2003 2025-04-02T14:21:46+01:00 Directions under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003 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/directions-under-regulations-3-and-10-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003-si-2003282 2023-06-07T11:20:58+01:00 Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax. 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/investment-zone-special-tax-sites 2023-03-15T13:35:39+00:00 Investment Zone special tax sites This measure allows special tax sites to be designated in Investment Zones. tag:www.gov.uk,2005:/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars 2022-11-24T14:20:50+00:00 Check future rates for petrol powered and hybrid powered company cars The rates for petrol powered and hybrid powered company cars from the tax year 2025 to 2026 to tax year 2027 to 2028. tag:www.gov.uk,2005:/government/publications/tax-deductibility-of-business-rates-repayment 2021-03-03T13:34:18+00:00 Tax deductibility of business rates repayment This tax information and impact note is about the tax deductibility of business rates repayment. tag:www.gov.uk,2005:/government/publications/extension-to-the-income-tax-and-national-insurance-contributions-exemption-for-employer-provided-and-employer-reimbursed-coronavirus-antigen-tests 2021-03-03T13:30:30+00:00 Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests. tag:www.gov.uk,2005:/government/publications/easement-for-employer-provided-cycles-exemption 2021-03-03T13:30:27+00:00 Easement for employer provided cycles exemption This tax information and impact note is about the easement for employer provided cycles exemption. tag:www.gov.uk,2005:/government/publications/extension-to-the-temporary-income-tax-and-national-insurance-contribution-exemption-for-home-office-expenses 2021-03-03T13:30:00+00:00 Extension to the temporary Income Tax and National Insurance contribution exemption for home-office expenses This tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption for home-office expenses. tag:www.gov.uk,2005:/government/publications/national-insurance-contributions-relief-for-employers-who-hire-veterans 2021-02-10T12:25:00+00:00 National Insurance contributions relief for employers who hire veterans National Insurance contributions relief for employers, providing a zero rate of employers Class 1 National Insurance contributions on the earnings of a qualifying veteran. tag:www.gov.uk,2005:/government/publications/taxation-of-company-cars-using-carbon-dioxide-emissions 2020-03-11T13:39:00+00:00 Taxation of company cars using carbon dioxide emissions This Tax Information and Impact Note is about measuring carbon dioxide (CO2) emissions for company car tax purposes. tag:www.gov.uk,2005:/government/publications/employment-allowance-excluded-persons-regulations-2020 2020-01-24T09:58:00+00:00 Employment Allowance: excluded persons regulations 2020 This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability. tag:www.gov.uk,2005:/government/consultations/draft-guidance-reform-to-workplace-charging-tax-exemptions 2018-11-07T15:41:46+00:00 Draft guidance: reform to workplace charging tax exemptions This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles. tag:www.gov.uk,2005:/government/publications/changes-to-interest-provisions-for-late-payment-repayment-and-penalties 2018-10-29T16:44:16+00:00 Changes to interest provisions for late payment, repayment and penalties This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties. tag:www.gov.uk,2005:/government/publications/changes-to-optional-remuneration-arrangements-rules-for-taxable-cars-and-vans 2018-07-06T13:14:21+01:00 Changes to Optional Remuneration Arrangements rules for taxable cars and vans This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules. tag:www.gov.uk,2005:/government/publications/workplace-charging-for-all-electric-and-plug-in-hybrid-vehicles 2018-07-06T13:14:18+01:00 Workplace charging for all-electric and plug-in hybrid vehicles This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions. tag:www.gov.uk,2005:/government/publications/corporation-tax-on-uk-property-income-of-non-uk-resident-companies 2018-07-06T13:14:18+01:00 Corporation Tax on UK property income of non-UK resident companies This measure changes legislation so non-resident companies with a UK property business will be chargeable to Corporation Tax and not Income Tax. tag:www.gov.uk,2005:/government/publications/abolition-of-receipt-checking-for-benchmark-scale-rates-and-changes-to-overseas-scale-rates 2018-07-06T13:14:00+01:00 Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates This measure abolishes receipt checking by employers when they reimburse benchmark scale rate, overseas scale rates, or qualifying expenses incurred travelling to work. tag:www.gov.uk,2005:/government/publications/changes-to-the-taxation-of-emergency-vehicles 2018-07-06T13:13:00+01:00 Changes to the treatment of emergency vehicles for private use This measure introduces changes to the employment tax treatment of the use of emergency vehicles.