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This is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.
The government has published consultations and calls for evidence in a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
A list of all non-structural tax reliefs available to taxpayers at November 2021 and the policy objective for each relief.
These tax information and impact notes are about updating the tax rules to allow UK securitisation and insurance-linked securities arrangements to operate more effectively.
This tax information and impact note is about draft legislative changes to the bank-specific taxes.
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies.
We are seeking views on the taxation of securitisation companies and on the Stamp Duty loan capital exemption as it applies to securitisations and to insurance-linked securities.
We welcome views on the potential simplification of the VAT rules for land and property.
This tax information and impact note is about the reform of red diesel and other rebated fuels entitlement.
This Tax Information and Impact Note is about businesses moving duty-free spirits and alcohol for denaturing from Great Britain to Northern Ireland.
This tax information and impact note details technical amendments to the legislation that restricts use of rebated (red) diesel and rebated biofuels from April 2022, to ensure it operates as intended.
This is an HM Revenue and Customs' initial equality impact assessment.
We welcome views on the technical application of these regulations ahead of the introduction of Plastic Packaging Tax from 1 April 2022.
This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.
This tax information and impact note sets out a new requirement for large businesses to notify HMRC when they take a tax position in their returns for VAT, Corporation Tax, or Income Tax (including PAYE) that is uncertain.
This measure introduces an extension to pension scheme information and notice deadlines.
This measure introduces changes to the existing allowance statement for structures and buildings allowance.
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