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This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.

• Updated: 5 December 2016

This tax information and impact note gives guidance on a new tax allowance for property and trading income.

• Updated: 17 April 2018

This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.

• Updated: 5 December 2016

This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.

• Updated: 5 December 2016

This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.

• Updated: 5 December 2016

This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.

• Updated: 5 December 2016

This tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.

• Updated: 5 December 2016

The Autumn Statement speech in full.

• Updated: 23 November 2016

First published during the 2016 to 2019 May Conservative government

This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).

• Updated: 5 December 2016

This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.

• Updated: 5 December 2016