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This measure is about repayment interest for Alcohol Duty aiming to compensate businesses fairly when they overpay.
Who is likely to be affected This affects those who pay and claim鈥�
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.
Who is likely to be affected The measure will affect tax advisers who鈥�
PART 1 TAX ADVISERS: REGISTRATION 1 Meaning of 鈥渢ax adviser鈥� (1) In this鈥�
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.
Who is likely to be affected Recruitment agencies that use umbrella鈥�
1. Umbrella companies (1) ITEPA 2003 is amended as follows. (2) In Part 2鈥�
This measure is about reforms to strengthen HMRC鈥檚 ability to act against tax advisers who facilitate non-compliance.
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
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).
This consultation seeks views on opportunities for improving the quality of data acquired under HMRC鈥檚 bulk data gathering powers for tax administration.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
This measure is about improving the quality of data collected under HMRC鈥檚 bulk data gathering powers for tax administration.
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
This tax information and impact note is about the implementation of the Cryptoasset Reporting Framework (CARF) for providing visibility on the transactions of users of cryptoassets.
Direction to extend the deadline for submitting a final VAT return.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
This briefing explains HMRC's operational activity during the new independent review of the Loan Charge.
This briefing explains how HMRC is liaising with customers during the independent review of the loan charge.
This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
This technical note provides an update to the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2027.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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