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  • The new alcohol duty system: consultation

    This document responds to last year鈥檚 call for evidence on the Alcohol Duty Review and sets out how the government intends to reform the alcohol duty system.

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • Basis period reform

    This Tax Information and Impact Note details legislation introduced to simplify the basis period rules for the self-employed and partners.

    • Updated:
  • Notification of uncertain tax treatment for large businesses

    This tax information and impact note sets out a new requirement for large businesses to notify HMRC when they take a tax position in their returns for VAT, Corporation Tax, or Income Tax (including PAYE) that is uncertain.

    • Updated:
  • Autumn Budget and Spending Review 2021 Speech

    Autumn Budget and Spending Review 2021 speech as delivered by Chancellor Rishi Sunak.

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • All schools and colleges to receive extra funding for catch up

    Every pupil in every school to benefit from significant new investment in education to help young people catch up on lost learning

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • Changes to rebated diesel and biofuels聽from 1 April 2022

    This tax information and impact note details technical amendments to the legislation that restricts use of rebated (red) diesel and rebated biofuels from April 2022, to ensure it operates as intended.

    • Updated:
  • 6/2021: Business Rates Relief 2022 to 2023 and additional information

    Business rates information letters are issued by the Department for Levelling Up, Housing and Communities at regular intervals throughout the year.

    • Updated:
  • Discovery assessments

    This Tax Information and Impact Note sets out the legal basis for discovery assessments,

    • Updated:
  • Plastic Packaging Tax amendments

    This Tax Information and Impact Note sets out technical changes to the Plastic Packaging Tax legislation.

    • Updated:
  • Residential Property Developer Tax: consultation

    Consultation on the policy design of a Residential Property Developer Tax on certain profits from residential development activity. The consultation runs from 29 April to 22 July 2021.

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government