Policy papers published by HM Revenue & Customs

Technical consultation: The Individual Savings Account (Amendment) Regulations 2016

Technical consultation: country-by-country reporting

Alcoholic Ingredients Relief

Draft legislation: the Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015

Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44

Statement of Practice D12

Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials

Dividend Allowance - factsheet

Revenue and Customs Brief 14 (2015): VAT - compulsory charge on single-use carrier bags in England

Directions under regulations 3(2),(4) to (7) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (S.I. 2015/1378)

Corporation Tax: accounting for credit losses

Draft legislation: the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015

Revenue and Customs Brief 12 (2015): VAT liability of verandahs sold with caravans

Draft legislation: the Social Security (Contributions)(Amendment) Regulations 2016

The Insurance Companies (Amendment to Section 129 of, and Schedule 17 to, the Finance Act 2012) Regulations 2015

Disclosure of Tax Avoidance Schemes (DOTAS) – draft forms AAG6 and AAG7

Tackling illicit tobacco: From leaf to light

Draft legislation: the Enforcement by Deduction from Accounts (Information) Regulations 2015

Enhanced capital allowances schemes for energy saving and environmentally beneficial (water-efficient) technologies

Pensions tapered annual allowance

Bank Levy: rate reduction

Income Tax: personal allowance and basic rate limit for 2016 to 2017

Corporation Tax: R&D tax credits - universities and charities

Draft legislation: review of employee benefits and expenses

Aggregates Levy: reinstatement of exemptions

Tax lock: Income Tax, National Insurance contributions and VAT

Vehicle Excise Duty

Bank Corporation Tax surcharge

Direct recovery of HM Revenue and Customs debts from debtors' bank and building society accounts

2015 London Anniversary Games

Rent a Room relief increase

Tackling offshore evasion: requiring financial intermediaries and tax advisers to notify their customers

Inheritance Tax: simplifying charges on trusts and new rules to target avoidance through the use of multiple trusts July 2015

Corporation Tax: extending carried forward loss allowance to savings banks established under the Savings Bank (Scotland) Act 1819

Income Tax: amendments to tax-advantaged venture capital schemes

Annual Investment Allowance: permanent increase to £200,000

Corporation Tax: main rate

Updating bank definitions

Inheritance Tax: changes to interest to support the new digital service

Taxation of lump sum death benefits

Corporation Tax: modernisation of the taxation of corporate debt and derivative contracts

Tax exemption for travel expenses of members of local authorities July 2015

Income Tax: personal allowance indexation

Corporation Tax: simplifying link company requirements for consortium claims July 2015

Revenue and Customs Brief 9 (2015): HMRC position following the Court of Appeal judgment in Littlewoods Retail Ltd and others

Individual Savings Accounts and Child Trust Funds: extending the range of eligible investments

Corporation Tax: changes to the worldwide debt cap provisions

2010 to 2015 government policy: making the administration of the tax system more efficient

2010 to 2015 government policy: making it easier for HMRC customers to deal with their taxes

2010 to 2015 government policy: tax evasion and avoidance