Policy papers published by HM Revenue & Customs

Capital Gains Tax: Share for Share Exchange

Stamp Duty Land Tax — temporary reductions for residential properties

The Public Services Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

Check future rates for petrol powered and hybrid powered company cars

Introduction of Vehicle Excise Duty for zero emission cars, vans and motorcycles from 2025

Changes to the Energy (Oil and Gas) Profits Levy

Income Tax: Increasing the appropriate percentage for company cars

The Personal Allowance and basic rate limit for income tax, and certain National Insurance contributions (NICs) thresholds, from 6 April 2026 to 5 April 2028

Lowering of the Additional Rate Threshold

Reducing the annual exempt amount for Capital Gains Tax

Research and Development (R&D) Tax reliefs - Reform

Inheritance Tax nil-rate band and residence nil-rate band thresholds from 6 April 2026

Reduction of the dividend allowance

Corporation Tax: The Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022

Hybrid and other mismatches: continuation of exemption for regulatory capital

HMRC issue briefing: tackling error and fraud in the Covid-19 support schemes

Explanatory memorandum on EU directive 2020/262 (C(2022)4497)

Explanatory memorandum on EU directive 2020/262 (C(2022)4494)

Stamp Duty Land Tax: higher rates on purchases of additional residential properties

Reform of Alcohol Duty rates and reliefs

Reversal of the Health and Social Care Levy and in-year reductions for National Insurance contributions rates

Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022

Research and Development Tax Relief changes

Low earners anomaly: pensions relief relating to net pay arrangements

New transfer pricing documentation requirements for UK businesses

Pension schemes: amendment to taxation of collective money purchase schemes

Homes for Ukraine Sponsorship Scheme: tax exemptions and reliefs

Pension assets: further tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets Scheme

Soft Drinks Industry Levy: concentrates mixed with added sugar when dispensed

Capital Gains Tax: disposals of land and residences for limited liability partnerships and Scottish partnerships

Amendments to the Qualifying Asset Holding Companies regime

Air Passenger Duty: banding reforms from April 2023

Lump Sum Exit Scheme: taxation of payments

Improving the administration and operation of Insurance Premium Tax

Aggregates Levy: changes to exemptions

Aerodromes: approval requirements

Introduction of the new multinational top-up tax

New tax checks for licence renewal applications in Scotland and Northern Ireland

Capital Gains Tax: transfers of assets between spouses and civil partners in the process of separating

Double Taxation Relief claims

The Customs (Tariff and Reliefs) (Amendment) Regulations 2022

The Energy (Oil and Gas) Profits Levy Bill

Corporation Tax: The Corporate Interest Restriction (Electronic Communications) Regulations 2022

Double Taxation Agreements: change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements

Stamp Duty Land Tax: The Stamp Duty Land Tax (Service of Documents) Regulations 2022

The Customs (Miscellaneous Amendments) Regulations 2022

Revenue and Customs Brief 10 (2022): VAT — business and non-business activities

VAT: amendment to reverse charge for mobile phones and computer chips to disapply sales reporting requirement

Support for specialist events hauliers working on cross border tours: temporary transfer of vehicles between operator licences

Income Tax, Capital Gains Tax and Corporation Tax: The Alternative Finance Order 2022