Policy papers published by HM Revenue & Customs

Baggage checks - Code of Practice

Issue briefing: Simple Assessment - ending the tax return

Income Tax: tax relief for compensation payments from the Infected Blood Schemes

Partnership taxation: proposals to clarify tax treatment

Pensions Tax registration

Offshore trusts: anti-avoidance

Draft legislation: tackling disguised remuneration - avoidance schemes

Bank Levy: changes to scope and administration

Income Tax: debt traded on a multilateral trading facility

VAT: telecommunication services used outside the EU

Inheritance Tax: main residence nil-rate band and the existing nil-rate band

Draft legislation: the Corporate Interest Restriction (Consequential Amendments) Regulations 2017

Draft legislation: VAT use and enjoyment for telecommunication services

Issue briefing: changes to the PAYE tax system

Country by country reporting – updated

Amendments to Country By Country reporting 2017

Revenue and Customs Brief 1 (2017): VAT - historical bad debt relief claims

VAT: refund scheme for museums and galleries

Corporation Tax: changes to Part 8C of the Corporation Tax Act 2010 tax on restitution interest payments

Finance Bill 2017: legislation and explanatory notes

Draft legislation: the Indirect Taxes (Notifiable Arrangements) Regulations 2017

Draft legislation: disclosure of Indirect Tax avoidance schemes for all indirect taxes

Draft legislation: Landfill Tax - taxable disposal

Draft legislation: the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017

Draft legislation: the Collective Investment Schemes and Offshore Funds Regulations 2017

Income Tax: tax relief for compensation payments from the Scottish Infected Blood Support Scheme

Insurance Premium Tax: anti-forestalling

Off-payroll working in the public sector: changes to the intermediaries legislation

Gaming Duty: increase in casino gross gaming yield bands

Reducing the money purchase annual allowance

Minimum Excise Tax for cigarettes

Vehicle Excise Duty: increase in rates for cars, vans, motorcycles and motorcycle trade licences

Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

Corporation Tax and Income Tax: tax treatment of appropriations to trading stock

Alcohol Duty: rate changes

Air Passenger Duty: changes to rates

Making Tax Digital for business

Qualifying recognised overseas pension schemes: charge on transfers

Income Tax: dividend allowance reduction

Increase to the cash basis threshold for unincorporated businesses

Promoters of Tax Avoidance Schemes: associated and successor entities rules

Spring Budget 2017: overview of tax legislation and rates (OOTLAR)

Individual Savings Accounts: subscription limits for 2017 to 2018 and other changes to ISA rules

Child Trust Funds: 'lifestyling' of accounts, annual subscription limits and other updates

Individual Savings Accounts: Lifetime ISA

Draft legislation: the Individual Savings Account (Amendment) Regulations 2017

Pensions Tax: Pensions Advice Allowance

Draft legislation: the Registered Pension Schemes (Authorised Payments) (Amendment) Regulations 2017

Clarification to finance costs restriction for landlords

Restricting finance cost relief for individual landlords