Policy papers published by HM Revenue & Customs

The expansion of workplace benefits relief

Income Tax: Changes to Tax rates for Property, Savings and Dividend Income

Tour Operators’ Margin Scheme: change in legislation for Private Hire Vehicle Operators

Crown Immunity: repeal of obsolete legislation

Inheritance Tax: unused pension funds and death benefits

Oil and gas taxation: Decommissioning Relief Deeds

Landfill tax rates for 2026 to 2027

Introduction of Carbon Border Adjustment Mechanism

Advance tax certainty service: major investment projects with certainty  in advance

HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge

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

Capital Gains Tax: share exchanges and reorganisations

Modernising HMRCs outbound digital communications

Vehicle Excise Duty for expensive car supplement threshold increase for zero emission vehicles

Income Tax: cancelled, moved or curtailed shifts

Changes to tax rates for property, savings and dividend income

Tax implications for companies and employees in relation to employees trading their shares on PISCES

Mandatory tax adviser registration with HMRC

Changes to Employee Car Ownership Schemes for Income Tax

Temporary non-residence rules — post departure trade profits

Loan charge independent review

First-year allowances for zero-emission cars and electric vehicle chargepoints

Benefits in kind: easement for plug-in hybrid electric vehicles 

VAT and Insurance Premium Tax: change to reliefs for qualifying motor vehicle leasing schemes

Revenue and Customs Brief 7 (2025): Revised VAT grouping rules and the Skandia judgment

Revenue and Customs Brief 8 (2025): VAT Tour Operators’ Margin Scheme — supplies by private hire vehicle or taxi operators

Annual Tax on Enveloped Dwellings — availability of relief

Collective money purchase: registration of unconnected multiple employer schemes

Anti-avoidance rule relating to certain non-derecognition liabilities

Aggregates Levy: devolution to Scotland

PAYE changes for the umbrella company market

Abolition of the dividend tax credit for non-UK residents

Plastic Packaging Tax — mass balance approach and removal of pre-consumer plastic

Tackling tax adviser facilitated non-compliance

Introduction of Vaping Products Duty from 1 October 2026

Inheritance Tax: thresholds

VAT: Refunds of VAT for Combined County Authorities

Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) changes

Inland border facilities: changes to port approvals legislation

Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts

Creative industries and Research and Development tax reliefs: administrative changes

Corporation Tax: increases to late filing penalties

Removing VAT on donations of eligible goods from businesses to charities

Tackling promoters of marketed tax avoidance

Stamp Taxes on Shares: modernisation

Capital Gains Tax: Incorporation Relief claims

Capital Gains Tax — Employee Ownership Trusts

Aligning PAYE and Overseas Workday Relief

Tax implications for Private Intermittent Securities and Capital Exchange System (PISCES)

Corporate Interest Restriction relief for certain capital expenditure in calculation of taxable earnings