Policy papers published by HM Revenue & Customs

Issue briefing: High Income Child Benefit Charge

Revenue and Customs Brief 6 (2018): VAT exemption for all domestic service charges

Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018

Revenue and Customs Brief 9 (2018): VAT - damp proofing products

Draft legislation: interest provision legislative amendment

Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions

Changes to Optional Remuneration Arrangements rules for taxable cars and vans

Workplace charging for all-electric and plug-in hybrid vehicles

Corporation Tax on UK property income of non-UK resident companies

International Tax enforcement disclosable arrangements

Profit fragmentation

Hybrid and other mismatches Anti-Tax Avoidance Directive

Changes to the Stamp Duty Land Tax filing and payment time limits

VAT treatment of vouchers

Changes to the Corporation Tax exit charges

Interest harmonisation and sanctions for late payment

Simplification of donor benefits rules for Gift Aid

Extension of security deposit legislation

Exempt zero-emission capable taxis from Vehicle Excise Duty expensive car supplement

Corporation Tax changes to the corporate interest restriction rules

Capital Gains Tax and Corporation Tax on UK property gains

Income Tax and Corporation Tax response to accounting changes for leasing

Entrepreneurs’ Relief where shareholding ‘diluted’ below the 5% threshold

Income Tax rent‑a‑room relief

Late submission penalties

Deferral of exit charge payments for Capital Gains Tax

Extension of offshore time limits for the assessment of tax

Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates

Implementing a directive on tax dispute resolution mechanisms in the EU

Stamp Duty exemption for financial institutions in resolution

Changes to the Corporation Tax reform of loss relief rules

Changes to the treatment of emergency vehicles for private use

Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval

Issue briefing: calculating the 2016 to 2017 tax gap

Penalties: changes to the Customs (Contravention of a Relevant Rule) Regulations 2003

Export penalties: changes to the Export (Penalty) Regulations 2003

Income Tax: new tax allowance for property and trading income

Individual Savings Accounts: Statutory Instrument increasing the Junior ISA subscription limit for 2018 to 2019

Termination payments: removal of foreign service relief

Brand abuse policy

Child Trust Funds: Increase in the annual subscription limit for 2018 to 2019

The Fulfilment Businesses Regulations 2018

Income and Corporation Tax: update to definition of transfer pricing guidelines

The Insurance Companies (Taxation of Re-insurance Business) Regulations 2018

Capital Gains Tax: annual exempt amount for tax year 2018 to 2019

Finance Act 2003: updates to Part 3

Statement of Practice 1 (2018)

Pensions Tax: changes to administration of Relief at Source

Tobacco Duty: Illicit Trade Protocol - licensing of tobacco manufacturing machinery

Corporation Tax: changes to simplified arrangements for group relief