Policy papers published by HM Revenue & Customs

Issue briefing: PAYE underpayments and overpayments

Modernisation of ship and aircraft stores

Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015

Revenue and Customs Brief 48 (2014): making a negligible value claim for an asset affected by Common Agricultural Policy reform

Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014

Intrastat: revised arrivals exemption threshold - 1 January 2015

Finance Bill 2015: HM Revenue and Customs documents

Revenue and Customs Brief 47 (2014): changes to the Intrastat arrival threshold from 1 January 2015

Income Tax personal allowance for those born after 5 April 1938 for 2015 to 2016

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

National Insurance contributions: employment allowance extension to personal carers

Research and development tax credits: increasing generosity

Inheritance Tax: exemption for emergency service personnel and humanitarian aid workers

Air Passenger Duty: children's exemption

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

Stamp Duty Land Tax: treatment of shared ownership properties in lease and leaseback arrangements

Disclosure of tax avoidance schemes

Capital allowances: extension of enhanced capital allowances for car and goods vehicles to 2018

Corporation tax: oil and gas taxation and the reduction in supplementary charge

Income Tax and Corporation Tax: relief for businesses contributing to a partnership funding flood defence scheme

Fuel Duty: aqua methanol set aside for use, or used, as fuel in any engine, motor or machinery

Exemption from Income Tax for the bereavement support payment

VAT: refunds of VAT for search and rescue charities

Corporation Tax: extension of ring fence expenditure supplement

Income Tax and Capital Gains Tax: enlarging the social investment tax relief scheme

Strengthening penalties for offshore non-compliance

VAT: refunds to strategic highways companies

Inheritance Tax: extending exemption for medals and other awards

VAT: refunds of non-recoverable VAT for the London Legacy Development Corporation

Children's television tax relief

Alcohol Duty: registration of alcohol wholesalers

Tax exemption for travel expenses of members of local authorities

National Insurance contributions: abolition of employer contributions for apprentices under 25

Income Tax: Gift Aid intermediaries

Promoters of tax avoidance schemes

Landfill Tax: compliance work in relation to lower rate

VAT: power to provide refunds to certain people

Country by country reporting

Blind Person's Allowance, Married Couple’s Allowance and income limit for 2015 to 2016

Direct recovery of debts due to HMRC from debtors' bank and building society accounts

Annual Tax on Enveloped Dwellings: increased charges

Capital Gains Tax: allowing Entrepreneurs' Relief on deferred gains

Improving the operation of the Construction Industry Scheme

Increase to remittance basis charge

Corporation Tax: research and development tax credits - consumables

Tobacco duty Anti-forestalling restrictions

Stamp Duty Land Tax: alternative property finance

Annual Tax on Enveloped Dwellings: reducing the administrative burden for businesses

Income Tax: special purpose share schemes

Exemption from Income Tax and National Insurance contributions: lump sums provided under armed forces early departure scheme