Policy papers published by HM Revenue & Customs

Taxation of Lump Sum Exit Scheme payments

Amendments to the Genuine Diversity of Ownership condition

Two year extension of the higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefs

Amendments to the Qualifying Asset Holding Companies rules

Pensions relief relating to net pay arrangements

Transfers of long-term business: re-insurance

Automatic Exchange of Information (AEOI) powers consolidation and technical amendment to the OECD Mandatory Disclosure Rules primary power

Two year extension to Museums and Galleries Exhibition Tax Relief sunset clause

Further tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets Scheme

Reviews and Appeals Against Discretionary Customs Guarantees

Changes to the Company Share Option Plan rules

Capital Gains Tax: disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnerships

The decarbonisation allowance in the Energy Profits Levy

Vehicle Excise Duty rates for cars, vans and motorcycles

Air Passenger Duty: banding reforms with effect from April 2023

Investment Zone special tax sites

First-year allowance extension for electric vehicle charge-points

Heavy Good Vehicle levy: new reformed levy

Aggregates Levy - exemption changes

Capital allowances: full expensing

Introduction of Customs Advance Valuation Rulings

Capital Gains Tax: share or securities exchange

Electricity Generator Levy: introduction

Taxation of new social security benefits

Increase in Qualifying Care Relief

Simplifications for trusts and estates

Technical changes to late payment penalties, late payment interest and repayment interest rules for VAT

Restriction of Charitable Reliefs to UK Charities and Community Amateur Sports Clubs

Landfill Tax rates for 2023 to 2024

Patent Box – consequential amendment to Patent Box deduction formula

Digitalising Business Rates

Additional Tax Relief for Research and Development intensive small and medium sized enterprises

Changes in entitlement to use rebated fuels

Spring Budget 2023 customs measures

Individual Savings Accounts and Child Trust Funds: regulation changes

Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services

Joint Chiefs of Global Tax Enforcement (J5)

EM on EU delegated regulation 2015/2446 (C(2022)9254)

Income Tax: The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023

VAT: refunds to Corporate Joint Committees

Changes to the excise duties (Northern Ireland) regulations

HMRC approach to working with agents

Mandatory Disclosure Rules

Revenue and Customs Brief 1 (2023): changes in processing option to tax forms by the option to tax national unit

Tackling disguised remuneration avoidance schemes overview of changes and technical note

Non-Statutory Instrument secondary legislation: the Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2022

Electricity Generator Levy

Register of Overseas Entities - tax implications

The Customs Regulations 2022 (Miscellaneous Amendments 2)

Van benefit charge and fuel benefit charges for cars and vans from 6 April 2023