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We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
Summary Subject of this consultation Individuals are taxed on investment…
This tax information and impact note provides details on changes to alcohol duty rates.
Who is likely to be affected Individuals and businesses involved in the…
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
The government announced at Autumn Budget 2024 that there will be a…
This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because…
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…
Seeking views on proposals to make it compulsory for bird keepers in Great Britain to register their birds.
First published during the 2022 to 2024 Sunak Conservative government
National Minimum Wage rates for April 2025, including the National Living Wage.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
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 tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit.
This tax information and impact note provides details about the ending of the Alcohol Duty Stamps Scheme.
This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
This tax information and impact note is about ensuring the validity of certain Advance Pricing Agreements relating to financing arrangements, in line with HMRC’s existing Statement of Practice 1 (2012).
Find out what the LLE is and how this new post-18 student-finance system will work from academic year 2026 to 2027.
This tax information and impact note describes the UK’s adoption of the undertaxed profits rule.
This tax information and impact note is about increases to the Vehicle Excise Duty rates for heavy goods vehicles (HGVs), trade licences and HGV Levy by the Retail Price Index in 2025 to 2026.
This tax information and impact note is about increases to the Vehicle Excise Duty rates for cars, vans and motorcycles by Retail Price Index in 2025 to 2026.
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.
These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.
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