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/anti-money-laundering-aml-supervision-discussion-about-fees 2025-08-01T16:59:22+01:00 Anti-money laundering (AML) supervision: discussion about fees HMRC sets out the background to changes to fees and sanctions charged to businesses it supervises. tag:www.gov.uk,2005:/government/publications/modernising-and-mandating-tax-adviser-registration-with-hmrc 2025-07-21T17:03:15+01:00 Modernising and mandating tax adviser registration with HMRC This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026. 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/umbrella-companies-tackling-non-compliance-in-the-umbrella-company-market 2025-07-21T17:02:21+01:00 Umbrella Companies: tackling non-compliance in the umbrella company market This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies. tag:www.gov.uk,2005:/government/publications/reform-of-the-tax-treatment-of-carried-interest 2025-07-21T17:01:49+01:00 Reform of the tax treatment of carried interest This measure is about the introduction of a revised tax regime for carried interest. tag:www.gov.uk,2005:/government/publications/enhancing-hmrcs-powers-tackling-tax-adviser-facilitated-non-compliance 2025-07-21T17:01:35+01:00 Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance. tag:www.gov.uk,2005:/government/publications/tax-implications-for-companies-and-employees-in-relation-to-employees-trading-their-shares-on-pisces 2025-07-21T17:01:11+01:00 Tax implications for companies and employees in relation to employees trading their shares on PISCES This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market. tag:www.gov.uk,2005:/government/consultations/enhancing-hmrcs-ability-to-tackle-tax-advisers-facilitating-non-compliance 2025-07-21T17:01:03+01:00 Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance 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/closing-in-on-promoters-of-tax-avoidance 2025-07-21T17:00:56+01:00 Closing in on promoters of tax avoidance 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/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/calls-for-evidence/personal-tax-offshore-anti-avoidance-legislation 2025-07-21T17:00:38+01:00 Personal Tax: Offshore Anti-Avoidance legislation This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated. tag:www.gov.uk,2005:/government/publications/changes-to-charity-compliance-measures 2025-07-21T17:00:36+01:00 Changes to charity compliance measures This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs). tag:www.gov.uk,2005:/government/consultations/better-use-of-new-and-improved-third-party-data 2025-07-21T17:00:31+01:00 Better use of new and improved third-party data 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/inheritance-tax-on-pensions-liability-reporting-and-payment 2025-07-21T17:00:23+01:00 Inheritance Tax on pensions: liability, reporting and payment We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits. tag:www.gov.uk,2005:/government/consultations/reforms-to-inheritance-tax-reliefs-consultation-on-property-settled-into-trust 2025-07-21T17:00:17+01:00 Reforms to Inheritance Tax reliefs: consultation on property settled into trust We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust. tag:www.gov.uk,2005:/government/publications/better-use-of-new-and-improved-third-party-data 2025-07-21T17:00:05+01:00 Better use of new and improved third-party data This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration. tag:www.gov.uk,2005:/government/publications/reforming-inheritance-tax-unused-pension-funds-and-death-benefits 2025-07-21T16:59:52+01:00 Reforming Inheritance Tax — unused pension funds and death benefits This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027. tag:www.gov.uk,2005:/government/publications/proposals-to-close-in-on-promoters-of-marketed-tax-avoidance 2025-07-21T00:00:00+01:00 Proposals to close in on promoters of marketed tax avoidance These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.