tag:www.gov.uk,2005:/search/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

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/capital-gains-tax-rate-change 2025-04-10T09:30:05+01:00

Screening Equality Impact Assessment for Capital Gains Tax rate change.

tag:www.gov.uk,2005:/government/publications/pensions-tax-relief-lifetime-allowance-impact-assessment 2025-04-10T09:30:03+01:00

Screening Equality Impact Assessment for Pensions Tax Relief: Lifetime Allowance.

tag:www.gov.uk,2005:/government/publications/new-computerised-transit-system-phase-5 2025-04-08T10:15:38+01:00

Screening Equality Impact Assessment for the New Computerised Transit System (NCTS) Phase 5.

tag:www.gov.uk,2005:/government/publications/the-multinational-top-up-tax-pillar-2-territories-qualifying-domestic-top-up-taxes-and-accredited-qualifying-domestic-top-up-taxes-regulations-2025 2025-04-04T11:58:26+01:00

This tax information and impact note describes a Statutory Instrument being laid as part of the UK’s implementation of Pillar 2. This Instrument provides a list of Pillar 2 territories, qualifying domestic top-up taxes, and �

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

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/independent-review-of-the-loan-charge 2025-04-03T12:00:03+01:00

The government has commissioned a new independent review of the Loan Charge.

tag:www.gov.uk,2005:/government/publications/employer-national-insurance-contributions-and-employment-allowance-changes-impact-assessment 2025-04-03T09:30:07+01:00

HMRC’s initial equality impact assessment of the Employer National Insurance contributions (NICs) and Employment Allowance changes.

tag:www.gov.uk,2005:/government/publications/cash-basis-reform-impact-assessment 2025-04-03T09:30:04+01:00

Screening Equality Impact Assessment for cash basis reform.

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 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/debt-management-report-2025-26 2025-04-02T10:55:06+01:00

Information on the government’s financing plans for 2025-26

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

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/publications/changing-the-late-payment-interest-rate-for-unpaid-tax 2025-03-26T15:58:33+00:00

This tax information and impact note is about increasing the interest rate for late payments of unpaid tax.

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

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/closing-in-on-promoters-of-tax-avoidance 2025-03-26T13:09:28+00:00

The government is seeking views on a range of new measures to close in on promoters of tax avoidance.

tag:www.gov.uk,2005:/government/consultations/enhancing-hmrcs-ability-to-tackle-tax-advisers-facilitating-non-compliance 2025-03-26T13:09:21+00:00

This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.

tag:www.gov.uk,2005:/government/consultations/behavioural-penalties-reform 2025-03-26T13:09:13+00:00

The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.

tag:www.gov.uk,2005:/government/consultations/better-use-of-new-and-improved-third-party-data 2025-03-26T13:08:56+00:00

This consultation seeks views on opportunities for improving the quality of data acquired under HMRC’s bulk data gathering powers for tax administration.

tag:www.gov.uk,2005:/government/consultations/research-and-development-tax-relief-advance-clearances 2025-03-26T13:08:43+00:00

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/tax-implications-for-companies-and-employees-in-relation-to-employees-trading-their-shares-on-pisces 2025-03-26T13:08:34+00:00

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.