Policy papers published by HM Revenue & Customs

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

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

HMRC issue briefing: operational activity following the new independent review of the Loan Charge

Alcohol Duty: rates change

Enterprise Management Incentive scheme: increasing the limits

Finance Bill 2025-26: Public Bill Committee

Economic Crime Levy: changes to bands and charges

Further amendments to Multinational Top-up Tax and Domestic Top-up Tax

Climate Change Levy — exemptions for sodium bicarbonate produced from soda ash and electrolytic hydrogen

Revenue and Customs Brief 1 (2026): Removal of linked goods concession

Finance Bill 2025-26: Committee of the Whole House

Tobacco Duty: rate changes

Administrative Burdens Advisory Board annual report 2025

Better use of new and improved third-party data

Budget 2025: Overview of tax legislation and rates (OOTLAR)

Salary sacrifice reform for pension contributions effective from 6 April 2029

Increase to van benefit charge and fuel benefit charges for cars and vans

Amendments to the Corporation Tax Act 2010 (Part 8C)