tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-04-16T13:51:12+01:00 HM Government tag:www.gov.uk,2005:/government/publications/direction-under-regulation-22-of-the-delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019-si-2019360 2025-04-16T13:51:12+01:00 Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) 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. tag:www.gov.uk,2005:/government/publications/the-horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025 2025-04-04T10:34:17+01:00 The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes. tag:www.gov.uk,2005:/government/publications/directions-under-sections-690a-and-690d-of-the-income-tax-earnings-and-pensions-act-2003 2025-04-02T14:21:46+01:00 Directions under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003 Directions for employers or agents for notifications under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003. tag:www.gov.uk,2005:/government/publications/increasing-vat-and-other-taxes-late-payment-penalties-percentage-rate-relating-to-penalty-reform 2025-04-01T09:53:59+01:00 Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD). tag:www.gov.uk,2005:/government/consultations/stamp-duty-and-stamp-duty-reserve-tax-exemption-for-pisces-transactions 2025-03-26T13:10:39+00:00 Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES transactions This draft statutory instrument is published for technical consultation on Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES share transactions. tag:www.gov.uk,2005:/government/consultations/research-and-development-tax-relief-advance-clearances 2025-03-26T13:08:43+00:00 Research and Development tax relief advance clearances We are seeking views on widening the use of advance clearances in the R&D tax reliefs to reduce error and fraud, provide certainty to businesses and improve the customer experience. tag:www.gov.uk,2005:/government/publications/fuel-duty-extension-to-the-cut-in-rates-to-march-2026 2025-02-28T13:17:52+00:00 Fuel duty: extension to the cut in rates to March 2026 This tax information and impact note is about the extension to the cut in fuel duty rates to March 2026. tag:www.gov.uk,2005:/government/publications/co-ownership-authorised-contractual-schemes-changes-to-the-capital-gains-deemed-disposal-rules-for-life-insurance-companies 2025-02-26T16:13:01+00:00 Co-ownership authorised contractual schemes: changes to the capital gains deemed disposal rules for life insurance companies This tax information and impact note makes changes to the existing tax rules for life insurance companies investing in a co-ownership authorised contractual scheme. tag:www.gov.uk,2005:/government/publications/finance-bill-2024-25-report-stage 2025-02-26T14:26:00+00:00 Finance Bill 2024-25: Report Stage Explanatory Notes for government amendments in Report Stage of Finance Bill 2024-25. tag:www.gov.uk,2005:/government/publications/the-income-and-corporation-taxes-electronic-communications-regulations-2003 2025-02-18T14:10:14+00:00 The Income and Corporation Taxes (Electronic Communications) Regulations 2003 This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital� tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-1-2025-ending-the-alcohol-duty-stamp-scheme 2025-02-17T10:00:05+00:00 Revenue and Customs Brief 1 (2025): Ending the Alcohol Duty Stamp Scheme This brief provides information about what you need to do in connection with the ending of the Alcohol Duty Stamps Scheme. tag:www.gov.uk,2005:/government/publications/mandating-postcode-provision-for-the-freeports-and-investment-zones-secondary-class-1-national-insurance-contributions-relief 2025-02-12T16:02:16+00:00 Mandating postcode provision for the Freeports and Investment Zones secondary Class 1 National Insurance contributions relief This tax information and impact note is about employers operating in a designated special tax site in a Freeport or Investment Zone being required to provide their employee’s workplace postcode to HMRC if they are claiming t� tag:www.gov.uk,2005:/government/publications/finance-bill-2024-25-public-bill-committee 2025-01-27T11:43:43+00:00 Finance Bill 2024-25: Public Bill Committee Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2024-vat-on-cladding-remediation-work 2024-12-17T00:00:00+00:00 Revenue and Customs Brief 3 (2024): VAT on cladding remediation work This brief clarifies HMRC’s policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings. tag:www.gov.uk,2005:/government/publications/the-excise-duties-miscellaneous-amendments-and-revocations-regulations-2024 2024-12-04T16:13:50+00:00 The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 This tax information and impact note details the various amendments relating to excise duty which come in to force on 23 December 2024 and 3 March 2025. tag:www.gov.uk,2005:/government/publications/vat-on-private-school-fees 2024-11-15T10:08:52+00:00 VAT on private school fees This measure outlines the expected impact of applying VAT to private school fees. tag:www.gov.uk,2005:/government/publications/amending-the-rules-in-the-enhanced-support-for-research-and-development-intensive-small-or-medium-sized-enterprises-in-northern-ireland 2024-11-12T14:29:15+00:00 Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland. tag:www.gov.uk,2005:/government/publications/the-value-added-tax-refund-of-tax-to-the-east-midlands-combined-county-authority-order-2024 2024-11-12T14:13:13+00:00 The Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order 2024 This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT. tag:www.gov.uk,2005:/government/publications/the-value-added-tax-refund-of-tax-to-the-health-services-safety-investigations-body-order-2024 2024-11-12T14:12:16+00:00 The Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024 This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT. tag:www.gov.uk,2005:/government/publications/autumn-budget-2024-overview-of-tax-legislation-and-rates-ootlar 2024-11-11T11:48:31+00:00 Autumn Budget 2024: Overview of tax legislation and rates (OOTLAR) Tax policy announcements at Autumn Budget 2024.