Consultations published by HM Revenue & Customs

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

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

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

Charities tax compliance

Cryptoasset Reporting Framework and Common Reporting Standard

Taxation of Employee Ownership Trusts and Employee Benefit Trusts

Plastic packaging tax - chemical recycling and adoption of a mass balance approach

Raising standards in the tax advice market: strengthening the regulatory framework and improving registration

Draft regulations: The Alcoholic Products (Excise Duty) (Amendment) Regulations 2024

Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024

Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001

Freeport and Investment Zone employer National Insurance contributions reliefs

ISAs and authorised open-ended property funds

Draft regulations: amendment to The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

Draft guidance: Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions

Draft regulations: proposed amendments in respect of salary advances

Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief

Draft regulations: Electronic Sales Suppression

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

The future of customs declarations

Introducing a voluntary standard for customs intermediaries

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