Consultations published by HM Revenue & Customs

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

Double Taxation Treaty Passport scheme review

Hybrid and other mismatches - draft guidance

Tackling the hidden economy: sanctions

Tackling the hidden economy: conditionality

Stamp duty land tax: changes to the filing and payment process

Partnership taxation: proposals to clarify tax treatment

Withdrawal of extra statutory concessions 2017

Technical consultation: draft regulations for the Apprenticeship Levy

Making Tax Digital for Business — An overview for small businesses, the self-employed and smaller landlords

Business Income Tax: Simplified cash basis for unincorporated property businesses

Business Income Tax: Simplifying tax for unincorporated businesses

Making Tax Digital: Voluntary pay as you go

Making Tax Digital: Bringing business tax into the digital age

Making Tax Digital: Tax administration

Making Tax Digital: Transforming the tax system through the better use of information

Draft legislation: Lifetime ISA

Employment Allowance: restricting the allowance from employers of ‘illegal workers’

Alignment of dates for ‘making good’ on benefits-in-kind

Tax treatment of freeplays in Remote Gaming Duty

Part surrenders and part assignments of life insurance policies