Consultations published by HM Revenue & Customs

Draft legislation: The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021

Consultation on the taxation impacts arising from the withdrawal of LIBOR

Tackling Construction Industry Scheme abuse

Hybrid and other mismatches

Plastic Packaging Tax: policy design

Technical consultation: Fifth Money Laundering Directive and Trust Registration Service

HMRC Charter

Draft regulations: amendment to the Bank Levy rules on deductions for certain loss absorbing instruments

Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020

Draft legislation: The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

Amending HMRC’s civil information powers

Implementation of the Court of Justice of the European Union (CJEU) judgment on diesel fuel used in private pleasure craft

Draft legislation: Taxation of coronavirus (COVID-19) support payments

Off-payroll working rules from April 2021

Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2019

Draft secondary legislation: off-payroll working rules from April 2020

Draft legislation: The Value Added Tax (Drugs and Medicines) Order 2019

Draft legislation: Employment Allowance eligibility reforms

Double Taxation Dispute Resolution (EU) Regulations

Draft legislation: The Social Security (Contributions) (Amendment No. X) Regulations 2020.

Draft regulations: maturing Child Trust Funds

Draft regulations: implementation of disclosable arrangements

Draft legislation: The Value Added Tax (Refund of Tax) Order 2019

Draft legislation: Help to Save accounts

Draft regulations: Offshore Receipts in respect of Intangible Property

Draft regulations: amendment to new rules on taxation of hybrid capital instruments

Digital Services Tax draft guidance

Draft legislation detailing a new capital allowance for new non-residential structures and buildings

Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs

Corporate Capital Loss Restriction: consultation on delivery

Stamp taxes on shares consideration rules

Protecting your taxes in insolvency

Draft legislation: VAT (Reduced Rate) (Energy-Saving Materials) Order 2019

The Tobacco Products (Traceability and Security Features) Regulations 2019

Royalty withholding tax

Draft legislation: tobacco for heating

Amendment to VAT Regulation 38: Statutory Instrument technical consultation

Draft legislation: repayment of the overseas transfer charge

Anti-money laundering supervision: discussion about fees

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

Draft guidance: Life assurance manual

Amendments to tax returns

Draft legislation: Stamp Duty Land Tax Administration (Amendment) Regulations 2018

Draft Northern Ireland Equality Scheme for HMRC

Draft legislation: VAT supplies of electronic, telecommunication and broadcasting services orders 2018

Draft guidance: reform to workplace charging tax exemptions

Alternative method of VAT collection – split payment

Tax abuse and insolvency

Review of the corporate intangible fixed assets regime

Tackling the hidden economy: public sector licensing