Consultations published by HM Revenue & Customs

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

UK resident individual members of LLCs and other reverse hybrids  

Transfer Pricing: International Controlled Transactions Schedule

Timely Payments in income tax Self Assessment

Plastic Packaging Tax — mechanically recycled plastic packaging

Proposed offence for reckless untrue statements — Direct taxes

Requiring payment of VAT and PAYE return liabilities by Direct Debit

Electronic Sales Suppression: Introduction of software standards

Extending online marketplace liability to combat non-compliance

VAT treatment of land for social housing

Tackling lower value tax debts

Modernising the distributions framework

Introduction of Mandatory Registration for Customs Intermediaries

Draft regulations: Carbon Border Adjustment Mechanism (CBAM)

Construction Industry Scheme proposed simplification and administrative amendments

Climate Change Agreements: Energy-intensive installations and eligible facilities

Reform of transfer pricing, permanent establishment and Diverted Profits Tax

Transfer pricing — scope and documentation

Behavioural penalties reform

Research and Development tax relief advance clearances

Promoting electronic invoicing across UK businesses and the public sector

Tackling the hidden economy by expanding tax conditionality to new sectors

The taxation of decentralised finance involving the lending and staking of cryptoassets

Strengthening the Soft Drinks Industry Levy

Modernisation of the Stamp Taxes on Shares Framework – 1.5% charge

Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

Closing in on promoters of tax avoidance

Better use of new and improved third-party data

Inheritance Tax on pensions: liability, reporting and payment

Reforms to Inheritance Tax reliefs: consultation on property settled into trust

The Tax Administration Framework Review: Improving HMRC’s approach to dispute resolution

Consultation on changes to HMRC statistics publications 2025

Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance

Draft guidance: Multinational Top-up Tax and Domestic Top-up Tax

Draft guidance on Multinational Top-up Tax and Domestic Top-up Tax

Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance

Stamp Taxes on Shares modernisation

Customs treatment of post and parcel exports

The Tax Administration Framework Review: New ways to tackle non-compliance

Stamp Duty and Stamp Duty Reserve Tax exemption for PISCES transactions

Draft legislation: Improving the data HMRC collects from its customers

Simplifying the Taxation of Offshore Interest

Draft regulations: The International Tax Compliance (Amendment) Regulations 2025

Draft regulations: The Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025

Charities tax compliance