Policy papers published by HM Revenue & Customs

Legislating for the VAT deferral new payment scheme and deterrent

Change to the Diverted Profits Tax rate from 1 April 2023

Heavy goods vehicle levy suspension

Temporary extension to carry back of trading losses for Corporation Tax and Income Tax

Making payments of interest or royalties to connected companies in the EU

Changes to the hybrid and other mismatches regime for Corporation Tax

Corporation Tax charge and rates from 1 April 2022 and Small Profits Rate and Marginal Relief from 1 April 2023

Northern Ireland Steel Import Duty

New temporary tax reliefs on qualifying capital asset investments from 1 April 2021

Updates to tax charges when a person is no longer eligible to Self-Employment Income Support Scheme payments

Exemption from Corporation Tax for Northern Ireland Housing Executive

Off-payroll working rules from April 2021

Income Tax Personal Allowance and the basic rate limit from 6 April 2022 to 5 April 2026

Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests

Extension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential properties

Easement for employer provided cycles exemption

Vehicle Excise Duty rates for cars, vans, motorcycles and trade licences from April 2021

Income Tax exemption for employer-reimbursed coronavirus antigen tests

Enterprise Management Incentives extension of time-limited exception to working time requirements

Extension of the Social Investment Tax Relief

Changes to rates for the Climate Change Levy for 2022 to 2023 and 2023 to 2024

Temporary increase in annual investment allowance for plant and machinery

Income Tax and coronavirus (COVID-19) support scheme: working households receiving tax credits

Extension to the temporary Income Tax and National Insurance contribution exemption for home-office expenses

Stamp Duty Land Tax relief for Freeports

Enhanced Structures and Buildings allowances in Freeports

Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions

Changes to the reform of loss relief rules for Corporation Tax

Administrative amendment to Vehicle Excise Duty expensive car supplement

Oil and Gas Taxation qualifying decommissioning expenditure

Updates to taxation of the Self-Employment Income Support Scheme grants for Income Tax

Capital Gains Tax relief for gifts of business assets

Technical changes to make sure off-payroll working legislation operates as intended

Amendment to Customs and Excise review and appeals legislation

Amending HMRC’s Civil Information Powers

Gross gaming yield increase for Gaming Duty

Designation of Freeport tax sites

New tax checks on licence renewal applications in England and Wales

Inheritance Tax nil rate band and residence nil rate band thresholds from 6 April 2021

Consolidation of Rates into Finance Bill 2021 for Tobacco Duty

Changes to Landfill Tax rates from 1 April 2021

Air Passenger Duty rates from 1 April 2022 to 31 March 2023

Maintaining the annual exempt amount for Capital Gains Tax

Powers to amend interpretation and other provisions relating to banks

Setting the standard Lifetime Allowance from 2021 to 2022 to 2025 to 2026

Enhanced capital allowance for plant and machinery in Freeports

HMRC issue briefing: supporting organisations to comply with changes to the off-payroll working rules (IR35)

National Insurance contributions relief for employers who hire veterans

Income Tax and Corporation Tax: disposals of land in the UK

UK Transition: The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020