Policy papers published by HM Revenue & Customs

Personal Tax: Offshore Anti-Avoidance external engagement

Revenue and Customs Brief 7 (2026): Changes to the VAT Capital Goods Scheme

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

Changes to reporting of benefits in kind from April 2027

Revenue and Customs brief 9 (2025): VAT liability of the supply of temporary medical staff (locum doctors)

Revenue and Customs Brief 6 (2026): VAT liability of the supply of temporary medical staff (locum doctors)

Carbon border adjustment mechanism (CBAM): Policy summary

Cryptoasset loans and liquidity pools

Enterprise Management Incentives (EMI): simplification of the process to grant options

Withholding of Income Tax for rewards received under the Strengthened Reward Scheme

Vehicle Excise Duty (VED) exemption for search and rescue vehicles

Publishing details of deliberate defaulters reform

Reforming information powers and modernising computer records law

Tax treatment of stablecoins

Landfill Tax: removal of exemption for stabilisers added to dredgings when sent to landfill

Alcohol Duty — penalties for late filing and late payments

Modernising the correction of errors

Reform of the foreign permanent establishment exemption

Changes to the Soft Drinks Industry Levy

Electric Vehicle Excise Duty (eVED)

VAT provisions for Deposit Return Schemes (DRS)

Oil and gas taxation — Oil and Gas Revenue Levy

Individual Savings Accounts (ISAs) compliance package

Cultural Gift Scheme reform

Exploitation rights

Air Passenger Duty and private jets

Securities Transfer Tax — modernisation of the Stamp Taxes on Shares Framework

Introduction of the Side-by-Side package and amendments to Multinational Top-up Tax and Domestic Top-up Tax

Stamp Duty Land Tax — Local Government Pension Scheme Relief

Defined benefit pension scheme surplus payments to members

Reforming customs rules for low value imports

Capital Goods Scheme simplification

Company Tax Returns: directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

Tax treatment for payments made under the Horizon Family Members Redress Scheme

Service level agreement for operation of Welsh rates of Income Tax by HMRC

Service level agreement for Scottish Income Tax by HMRC

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