Consultations published by HM Revenue & Customs

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

Draft legislation: The Social Security Contributions (Freeports) Regulations 2022

Draft regulations: derivatives used to hedge foreign exchange risks in share transactions

Technical consultation on Plastic Packaging Tax (General) Regulations 2021

Insurance Premium Tax: administration and unfair outcomes

Proposals on the treatment of aggregate removed during construction works

Hidden economy conditionality - Northern Ireland and Scotland

Transfer pricing documentation

Making Tax Digital for Corporation Tax

Reform of the taxation of securitisation companies

Raising standards in the tax advice market

Draft regulations: tax conditionality for the hidden economy

Consultation on Trade in Goods bulk dataset releases

Basis period reform - consultation

Draft legislation: The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021

Consultation on cessation of Asymmetries statistical releases

Draft legislation: Plastic Packaging Tax

VAT and value shifting

Sanctions to tackle tobacco duty evasion

Notification of uncertain tax treatment by large businesses - second consultation

Clamping down on promoters of tax avoidance

Draft regulations: DOTAS, DASVOIT and POTAS regimes

Consultation on reduction and consolidation of HMRC statistics publications

Notification of uncertain tax treatment by large businesses

The taxation of trusts: a review

Carbon Emissions Tax

Draft legislation: zero-rate secondary Class 1 contributions for veterans

Follower Notices and penalties

Tackling promoters of tax avoidance

Supporting veterans' transition to civilian life through employment

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021