tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-08-06T15:27:39+01:00 HM Government tag:www.gov.uk,2005:/government/publications/alcohol-duty-repayment-interest 2025-08-06T15:27:39+01:00 Alcohol Duty — repayment interest This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay. tag:www.gov.uk,2005:/government/publications/private-intermittent-securities-and-capital-exchange-system-pisces-tax-implications 2025-07-21T17:03:03+01:00 Private Intermittent Securities and Capital Exchange System (PISCES) tax implications This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan agreements to include PISCES, a new type of stock market. tag:www.gov.uk,2005:/government/publications/multinational-top-up-tax-and-domestic-top-up-tax-further-amendments 2025-07-21T17:02:33+01:00 Multinational Top-up Tax and Domestic Top-up Tax further amendments This measure is about the amendments being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2. tag:www.gov.uk,2005:/government/publications/making-tax-digital-for-income-tax-and-penalty-reform 2025-07-21T17:00:54+01:00 Making Tax Digital for Income Tax and penalty reform These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform. tag:www.gov.uk,2005:/government/publications/research-and-development-clarifying-the-scope-of-the-overseas-restriction 2025-07-21T00:00:00+01:00 Research and Development — clarifying the scope of the overseas restriction This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-5-2025-update-on-the-treatment-of-cooking-alcohols-for-alcohol-duty 2025-06-30T16:40:15+01:00 Revenue and Customs Brief 5 (2025): Update on the treatment of cooking alcohols for alcohol duty This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision. tag:www.gov.uk,2005:/government/publications/regulations-to-update-the-uks-automatic-exchange-of-information-agreements 2025-06-25T13:28:49+01:00 Regulations to update the UK’s automatic exchange of information agreements This tax information and impact note is about updated rules for the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS). tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-4-2025-vat-deduction-on-the-management-of-pension-funds 2025-06-18T13:25:38+01:00 Revenue and Customs Brief 4 (2025): VAT deduction on the management of pension funds This brief provides information about changes to VAT deduction on the management of pension funds. tag:www.gov.uk,2005:/government/publications/direction-under-regulation-254aa-of-the-value-added-tax-regulations-1995-si-19952518 2025-06-16T15:52:46+01:00 Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518) Direction to extend the deadline for submitting a final VAT return. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2025-vat-treatment-of-income-received-from-charity-fundraising-events 2025-06-13T11:20:12+01:00 Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025. tag:www.gov.uk,2005:/government/publications/tax-policy-making-principles 2025-06-12T08:57:48+01:00 Tax Policy Making Principles These principles underpin the government’s approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development. tag:www.gov.uk,2005:/government/consultations/draft-guidance-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance: Multinational Top-up Tax and Domestic Top-up Tax This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/consultations/draft-guidance-on-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance on Multinational Top-up Tax and Domestic Top-up Tax We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/publications/amendment-to-the-value-added-tax-regulations-2025 2025-05-14T15:06:19+01:00 Amendment to the Value Added Tax Regulations 2025 This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return. tag:www.gov.uk,2005:/government/consultations/tax-treatment-of-remote-gambling 2025-05-06T16:20:01+01:00 Tax Treatment of Remote Gambling This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes. tag:www.gov.uk,2005:/government/consultations/consultation-on-reform-of-landfill-tax 2025-05-02T16:00:24+01:00 Consultation on reform of Landfill Tax The government has published a consultation on reform of Landfill Tax. The consultation seeks views proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and re… tag:www.gov.uk,2005:/government/publications/corporation-tax-changes-to-restitution-interest-rules 2025-04-28T16:47:28+01:00 Corporation Tax: changes to restitution interest rules This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010. tag:www.gov.uk,2005:/government/publications/amendments-to-uk-law-relating-to-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:31:50+01:00 Amendments to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax. tag:www.gov.uk,2005:/government/consultations/strengthening-the-soft-drinks-industry-levy 2025-04-28T14:30:12+01:00 Strengthening the Soft Drinks Industry Levy HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL). tag:www.gov.uk,2005:/government/consultations/reform-of-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:28:19+01:00 Reform of transfer pricing, permanent establishment and Diverted Profits Tax We welcome views on these proposals to reform the UK’s transfer pricing, permanent establishment and Diverted Profits Tax rules.