Consultations published by HM Revenue & Customs

Online platforms’ role in ensuring tax compliance by their users

Clarifying the scope of the Welsh rates of Income Tax – technical note and draft legislation

Changes to the frequency of oil and gas official statistics

Tax and administrative treatment of short term business visitors from overseas branches

Off-payroll working in the private sector

Draft legislation: oil and gas taxation – investment and cluster area allowances

Draft legislation: VAT reverse charge for construction services

Corporate interest restriction - consultation on leases

Taxing gains made by non-residents on UK immovable property

Plant and machinery lease accounting changes

Making Tax Digital: interest harmonisation and sanctions for late payment

VAT and Vouchers

Extension of offshore time limits

Extension of security deposit legislation

Gaming Duty - review of accounting periods

Tax avoidance involving profit fragmentation

Capital Gains Tax: Payment window for residential property gains

Draft regulations: The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018

Consultation on the Business Risk Review

Draft legislation: The Value Added Tax (Amendment) Regulations 2018

Draft legislation: the Fulfilment Businesses (Approval Scheme) Regulations 2018

Draft legislation: The Qualifying Care Relief (Specified Social Care Schemes)(Amendment) Order 2018

Draft legislation: Simplification of PAYE Settlement Agreements

Landfill Tax: disposals not made at landfill sites

Extra-statutory concessions (ESCs) - technical consultation on draft legislation

Draft legislation: The Taxation of Securitisation Companies (Amendment) Regulations 2018

The Devolution of Landfill Tax (Wales) Order 2018

Draft legislation: The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2017

The Registered Pension Schemes (Relief at Source)(Amendment) Regulations 2018

Draft legislation: the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018

Draft legislation: Soft Drinks Industry Levy

Draft legislation: The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2017

Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes

Non-resident companies chargeable to income tax and non-resident capital gains tax

VAT: Tackling fraud on goods sold online - update on split payment

Tax-advantaged venture capital schemes - streamlining the advance assurance service

Scope of VAT Grouping

Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures

Making Tax Digital: sanctions for late submission and late payment

Fraud on provision of labour in construction sector: consultation on VAT and other policy options

Draft legislation: The Income Tax (Pay As You Earn) Regulations 2017

Draft legislation: The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2017

Making Tax Digital reforms affecting businesses

Simplifying the administration of Alcohol Duty

Tobacco Illicit Trade Protocol – licensing of equipment and the supply chain

Landfill Tax: extending the scope to illegal disposals

Withholding tax exemption for debt traded on a Multilateral Trading Facility

Draft legislation: the Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017

Sanctions to tackle tobacco duty evasion and other excise duty evasion

Draft legislation: the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2017