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This measure is about changes to transfers to Qualifying Recognised Overseas Pension Schemes established in the European Economic Area (EEA) and Gibraltar, requirements that overseas pension schemes and recognised overseas p鈥�
This tax information and impact note provides details about the ending of the Alcohol Duty Stamps Scheme.
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC鈥檚 existing Statement of Practice 1 (2012).
These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.
This tax information and impact note is about changes to tax relief for assets repurposed for use from oil and gas activity to Carbon Capture Usage and Storage activity.
This tax information and impact note is about increasing both the lower and higher rates of the Soft Drinks Industry Levy from 1 April 2025.
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
This tax information and impact note is about changes to the rules that apply to the Annual Tax on Enveloped Dwellings, when alternative finance is used to purchase residential property.
This measure sets the rates of Air Passenger Duty from 1 April 2026.
This tax information and impact note sets out how tobacco duties will increase on 30 October 2024.
This tax information and impact note is about a power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to financial market infrastructure (FMI) sandboxes, by statutory instrument and the use of the power to 鈥�
This tax information and impact note details the increase in Landfill Tax rates for 2025 to 2026.
This tax information and impact note is about the additional amount of Audio-Visual Expenditure Credit available to film and television production companies in respect of visual effects expenditure.
This tax information and impact note sets the rates of Air Passenger Duty from 1 April 2025.
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
This tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2026, which were announced at Autumn Budget 2024.
This tax information and impact note is about 3 administrative changes to the legislation for Audio-Visual and Video Games Expenditure Credits in Part 14A of the Corporation Tax Act 2009.
This Roadmap sets out the government鈥檚 plans on Corporation Tax, including commitments to key features of the system and highlights several areas where the government will be exploring change.鈥�
This tax information and impact note is about a change to legislation to make sure that Research and Development (R&D) expenditure credit (RDEC) qualifying expenditure is included in the calculation of the R&D intens鈥�
The government is reviewing the Soft Drinks Industry Levy鈥檚 sugar content thresholds and the exemptions for milk-based and milk substitute drinks.
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