Consultations published by HM Revenue & Customs

The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024

Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

Simplifying and modernising HMRC's Income Tax services through the tax administration framework

UK law reform in transfer pricing, permanent establishment and Diverted Profits Tax

Draft legislation: Income Tax (Digital Requirements)(Amendment) Regulations 2024

Construction Industry Scheme (CIS) proposed amendments

VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions

Bringing goods into the UK temporarily

Introducing a voluntary standard for customs intermediaries

The future of customs declarations

Energy Profits Levy and the Energy Security Investment Mechanism: discussion note

Off-payroll working: calculation of PAYE liability in cases of non-compliance

Construction Industry Scheme reform

Expanding the cash basis

Draft regulations: The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023

Draft regulations: The Tobacco Products (Traceability and Security Features) (Amendment) Regulations

Draft regulations: Alcoholic Products (Excise Duty) Regulations

The Tax Administration Framework Review: Creating innovative change through new legislative pilots

The Tax Administration Framework Review: information and data

Tougher consequences for promoters of tax avoidance

Draft regulations: The Plastic Packaging Tax (General) (Amendment) Regulations 2023

Draft regulations: VAT provisions for drink deposit return schemes

Draft legislation: The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023

Improving the data HMRC collects from its customers

Draft guidance: Research and Development (R&D) tax reliefs

Consultation on changes to HMRC statistics publications

Digitalising Business Rates: connecting business rates and tax data

Income Tax: Low income trusts and estates

Draft regulations: The Transfer Pricing Records Regulations 2023

Raising standards in tax advice: protecting customers claiming tax repayments

Draft legislation: The Value Added Tax (Refund of Tax) Order 2023

Draft regulations: The Platform Operators (Due Diligence and Reporting Requirements) Regulations

Expanding the Investment Transactions List for the Investment Management Exemption and other fund tax regimes

Draft regulations: Mandatory Disclosure Rules

Draft regulations: amendment to the Hybrid and Other Mismatches rules to retain an exemption for certain hybrid instruments issued by banks

(Draft) The Insurance Contracts (Tax) (Change in Accounting Standards) and the Finance Act 2022 (Part 2 of schedule 5) Commencement and Transitional Provisions Regulations 2022

Tertiary legislation for Making Tax Digital for Income Tax

Draft legislation: The Stamp Duty Land Tax (Service of Documents) Regulations 2022

Reporting rules for digital platforms

Discussion document: preventing and collecting international tax debt

Discussion document: helping taxpayers get offshore tax right

Corporation Tax: response to accounting changes for insurance contracts

Draft legislation: Energy (Oil and Gas) Profits Levy Bill

Draft regulations: The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022

Draft order: Recognised Stock Exchange (MICEX Stock Exchange) (Russia) Designation Revocation Order 2022

Draft statutory instruments: securitisation and insurance-linked securities arrangements

Draft legislation: The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2022

Draft regulations: DOTAS - The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022

Draft regulations: The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

Technical consultation: Uncertain Tax Treatment guidance