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A discussion note to seek views on the technical details and practical application of the Energy Profits Levy鈥檚 (EPL) Energy Security Investment Mechanism (ESIM).
This measure makes amendments to the Real Estate Investment Trust (REIT) regime to enhance its competitiveness.
This tax information and impact note is about the reform of the film, TV and video games tax reliefs to expenditure credits.
This tax information and impact note confirms the new rate of Aggregates Levy for tax year 2024 to 2025.
This tax information and impact note details the increase in Landfill Tax in line with Retail Price Index (RPI) for 2024 to 2025.
This tax information and impact note sets out the Air Passenger Duty rates for the tax year 2024 to 2025.
This tax information and impact note describes the amendments being made to the multinational top-up tax and domestic top-up tax, which were brought in as part of the UK's implementation of Pillar 2.
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2024.
This tax information and impact note is about increasing access to the growth market exemption from Stamp Duty and Stamp Duty Reserve Tax.
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer鈥檚 PAYE liability in case鈥�
This tax information and impact note explains changes to the rules on using certain rebated heavy oils and bioblends in machines or appliances for heating.
This document sets out the technical detail and practical application of the Energy Security Investment Mechanism (ESIM).
This tax information and impact note outlines permanent full expensing for companies investing in plant and machinery.
This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.
The tax information and impact note is about addressing adverse tax consequences of the remedies made by the pensions schemes for MPs, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about providing the option to submit DIY housebuilders VAT refund claims digitally and extending the time limit for these claims.
This tax information and impact note is about the changes to the markers used to identify fuel taxed at a reduced rate of duty.
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