Policy papers published by HM Revenue & Customs

Summary of tax update 2026: simplification, modernisation and fairness

Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003

Capital Gains Tax relief on gifts of business assets

Temporary reduced rate of VAT for children's meals, tickets and family attractions

Increase in the rate of the Electricity Generator Levy

Increase to Approved Mileage Allowance Payments (AMAPs) and self employed simplified mileage rates

12 month Vehicle Excise Duty (VED) holiday for heavy goods vehicles (HGVs)

The Customs (Miscellaneous Amendments) Regulations 2026

Loan schemes and the loan charge — an overview

Inheritance Tax on pensions: technical note

Statement of Practice 1 (2001)

Accessing HMRC’s web services

Amended Fuel Duty rates for 2026 to 2027

Foreign Permanent Establishment Exemption

Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children's meals, tickets and family attractions

Tax treatment of kinship allowances in the Kinship Zones pilot scheme

Records and Information created by HMRC

HMRC appraisal and selection of public records

Ecosystem services — technical note

HMRC issue briefing: tax fraud warning about ‘Bills of Exchange’ schemes

Revenue and Customs Brief 4 (2026): VAT liability of supplies of electricity from public electric vehicle charge points

Electricity Generator Levy — Technical note

Revenue and Customs Brief 3 (2026): VAT treatment of certain public funds received by further education institutions

Climate change agreements scheme — the carbon emissions factor for gas

Evaluation of the Alcohol Duty Reforms

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

Carbon border adjustment mechanism (CBAM): Policy summary

Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Tertiary legislation: directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (Tertiary legislation2003/282)

Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

HMRC’s Strategic Approach to Third-Party Software

HMRC’s Plan to Strengthen Standards for Third-Party Software

HMRC’s Strategic Approach to External Integration

Making Tax Digital for Income Tax Self Assessment — reducing the mandation threshold from £30,000 to £20,000 from April 2028

HMRC small and medium-sized enterprise (SME) action plan: 2025 to 2028

The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026

Voluntary National Insurance contributions for periods abroad from 6 April 2026

Simplifying and improving Construction Industry Scheme administration

Directions under regulation 3(3) to 3(6) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Amendment to the Child Trust Funds Regulations 2026

Amendment to Individual Savings Account Regulations 2026

Lifetime Allowance abolition — amendment of power to make further regulations

Finance Bill 2025-26: Report Stage

Advance Corporation Tax reform

Changes to agricultural property relief and business property relief

Minor changes to employer provided benefits policy and administration

Residence-based tax regime: technical amendments

Fuel duty rates for 2026 to 2027

Revenue and Customs Brief 2 (2026): Aggregates Levy devolution

Major sporting events (Income Tax exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026