tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-03-26T15:58:33+00:00 HM Government tag:www.gov.uk,2005:/government/publications/changing-the-late-payment-interest-rate-for-unpaid-tax 2025-03-26T15:58:33+00:00 Changing the late payment interest rate for unpaid tax This tax information and impact note is about increasing the interest rate for late payments of unpaid tax. tag:www.gov.uk,2005:/government/publications/modernising-the-tax-system-through-making-tax-digital 2025-03-26T00:00:00+00:00 Modernising the tax system through Making Tax Digital This technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025. tag:www.gov.uk,2005:/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector 2025-02-13T09:30:04+00:00 Promoting electronic invoicing across UK businesses and the public sector HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector. tag:www.gov.uk,2005:/government/consultations/draft-legislation-improving-the-data-hmrc-collects-from-its-customers 2025-01-28T11:57:09+00:00 Draft legislation: Improving the data HMRC collects from its customers We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda. tag:www.gov.uk,2005:/government/publications/technical-amendments-to-the-reporting-rules-for-digital-platforms 2024-11-04T15:33:10+00:00 Technical amendments to the reporting rules for digital platforms This tax information and impact note sets out the impacts of 2 technical amendments being made to the reporting rules for digital platforms which came into effect on 1 January 2024. tag:www.gov.uk,2005:/government/consultations/cryptoasset-reporting-framework-and-common-reporting-standard 2024-10-30T14:00:37+00:00 Cryptoasset Reporting Framework and Common Reporting Standard Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting. tag:www.gov.uk,2005:/government/publications/tax-treatment-of-the-horizon-convictions-redress-scheme-and-horizon-shortfall-scheme-fixed-sum-award 2024-07-26T15:24:01+01:00 Tax treatment of the Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award This tax information and impact note explains that compensation payments made to postmasters are exempt from various taxes. tag:www.gov.uk,2005:/government/publications/the-post-office-compensation-scheme 2024-05-13T00:00:00+01:00 The Post Office compensation scheme This tax information and impact note is about the Post Office compensation schemes measure, laid on 22 February 2024. tag:www.gov.uk,2005:/government/publications/changes-to-the-geographical-scope-of-agricultural-property-relief-and-woodlands-relief-for-inheritance-tax 2024-03-06T13:47:22+00:00 Changes to the geographical scope of agricultural property relief and woodlands relief for Inheritance Tax This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only. tag:www.gov.uk,2005:/government/publications/changes-to-national-insurance-contributions-from-6-january-2024 2023-11-23T00:00:00+00:00 Changes to National Insurance contributions from 6 January 2024 This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an� tag:www.gov.uk,2005:/government/publications/tonnage-tax-elections-to-include-third-party-ship-managers 2023-11-22T13:52:29+00:00 Tonnage tax elections to include third party ship managers This measure is about extending the scope of Tonnage Tax to include elections into the regime by third party ship managers. tag:www.gov.uk,2005:/government/publications/pensions-tax-relief-amendments-to-the-relief-at-source-legislation 2023-11-22T13:50:20+00:00 Pensions tax relief � amendments to the relief at source legislation This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members� pension contributions from 6 April � tag:www.gov.uk,2005:/government/publications/increasing-the-capital-allowance-limits-for-leasing-into-tonnage-tax 2023-11-22T13:50:03+00:00 Increasing the capital allowance limits for leasing into tonnage tax This measure is about increasing the limits on capital allowances that lessors of ships can claim on the cost of providing ships for use by ship operators in the tonnage tax regime. tag:www.gov.uk,2005:/government/publications/clarifications-of-the-rules-for-cultural-tax-reliefs 2023-11-22T13:49:15+00:00 Clarifications of the rules for cultural tax reliefs This measure is about technical clarifications of the relief rules, including what is eligible for relief. tag:www.gov.uk,2005:/government/publications/exemption-for-vehicle-excise-duty-for-ukrainian-vehicles 2023-11-22T13:37:55+00:00 Exemption for Vehicle Excise Duty for Ukrainian vehicles This measure is about the Vehicle Excise Duty exemption for Ukraine visa holders driving in the UK on Ukrainian number plates. tag:www.gov.uk,2005:/government/publications/tax-exemption-for-corporate-recipients-of-compensation-payments-made-under-the-post-office-compensation-schemes-group-litigation-order-horizon-short 2023-11-22T13:36:29+00:00 Tax exemption for corporate recipients of compensation payments made under the Post Office compensation schemes: Group Litigation Order, Horizon Shortfall Scheme, Suspension Remuneration Review or Post Office Process Review Scheme This tax information and impact note provides details of the taxation of corporate recipients and the ultimate recipients of compensation payments under the Post Office compensation schemes specified above. tag:www.gov.uk,2005:/government/publications/self-serve-time-to-pay-screening-equality-impact-assessment 2023-09-27T14:50:06+01:00 Self-serve Time to Pay Screening equality impact assessment for HMRC's Self-serve Time to Pay project. tag:www.gov.uk,2005:/government/publications/research-and-development-rd-reform-for-tax-relief 2023-07-21T13:27:24+01:00 Research and Development (R&D) � reform for tax relief This tax information and impact note relates to reform of Research and Development Tax Relief. tag:www.gov.uk,2005:/government/publications/reform-of-audio-visual-creative-tax-reliefs-to-expenditure-credits 2023-07-18T16:14:55+01:00 Reform of audio-visual creative tax reliefs to expenditure credits This measure is about the reform of the film, TV and video games tax reliefs to expenditure credits. tag:www.gov.uk,2005:/government/publications/tax-exemption-for-corporate-recipients-of-compensation-payments-under-the-post-office-compensation-schemes 2023-07-18T14:27:26+01:00 Tax exemption for corporate recipients of compensation payments under the Post Office compensation schemes This measure provides details of the taxation of corporate recipients and the ultimate recipients of an onward payment of compensation payments made under the Post Office Group Litigation Order or Horizon Shortfall Scheme.