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This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
Introduction HMRC has published draft guidance on Multinational Top-up Tax鈥�
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
This briefing explains HMRC's operational activity during the new independent review of the Loan Charge.
This briefing explains how HMRC is liaising with customers during the independent review of the loan charge.
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025.聽
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
This technical note provides an update to the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2027.
This response sets out how the government will improve the Temporary Admission procedure for traders importing goods temporarily, following a Call for Evidence in 2023.
We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.
The government is seeking views on options for simplifying, modernising and reforming HMRC's approach to dispute resolution.
We welcome views on whether HMRC鈥檚 approach to correcting taxpayer inaccuracies in a claim or return could be improved.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
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.
Screening Equality Impact Assessment for the New Computerised Transit System (NCTS) Phase 5.
This tax information and impact note is about increasing the interest rate for late payments of unpaid tax.
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC鈥檚 bulk data gathering powers for tax administration.
This technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025.
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector.
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