Policy papers published by HM Revenue & Customs

Draft legislation: Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014

Draft legislation: Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2014

Draft legislation: Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses)(Amendment) Regulations 2014

Draft legislation - The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 20XX

Draft legislation: Collection of debt - coding out

Collection of debt: coding out

Draft legislation: the Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2014

Promoters of Tax Avoidance Schemes

Amendment of return to take account of relevant judicial ruling: Follower Notices

Accelerated payments of NIC associated with schemes subject to a Follower Notice or covered by the DOTAS rules or counteracted under the GAAR

Class 2 National Insurance contributions

Childcare Payments Bill: delegated powers memorandum

VAT: mandatory online filing of VAT Returns

Draft legislation: market value of shares, securities and strips regulations 2014

Revenue and Customs Brief 26 (2014): sharing of non financial VAT registration data and exporter data

Revenue and Customs Brief 24 (2014): special securities - provisions of the Corporation Tax distributions rules

The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2014

Government response to the House of Lords Select Committee on Personal Service Companies

The Value Added Tax (Drugs and Medicines Order 2014)

Revenue and Customs Brief 21 (2014): zero-rating of the dispensing of prescribed drugs

Revenue and Customs Brief 20 (2014): high court judgment on interest payments for Littlewoods Retail Ltd

Revenue and Customs Brief 16 (2014): reporting of interest payments

National Insurance contributions: Limited Liability Partnerships

Revenue and Customs Brief 19 (2014): VAT First-tier Tribunal decision on the UK's 'party-plan' derogation

Revenue and Customs Brief 14 (2014): withdrawal of concessions for student accommodation and dining halls

Individual Savings Account (Amendment) Regulations 2014

Revenue and Customs Brief 13 (2014): VAT deregistration of insolvent businesses

Fuel duty: fuel additives and extenders and the warehousing of bioethanol used in the production of biodiesel

Revenue and Customs Brief 11 (2014): the Social Security (Categorisation of Earners) Regulations in relation to entertainers

National Insurance changes for entertainers from 6 April 2014

Mixed Membership Partnership, AIFMs and Asset Disposal Rules: guidance

Salaried Member Rules: Legislation day technical note and guidance

Revenue and Customs Brief 10 (2014): fuel additives

VAT: refunds to combined authorities

Non-Statutory Instrument secondary legislation: the Investment Manager (investment transactions) Regulations 2014

Draft legislation: VAT - refunds to combined authorities

Discussion paper: approaches to preventing charities being set up to avoid tax

Legislative changes from the introduction of the Scottish Rate of Income Tax

VAT: reverse charge for gas and electricity

Avoidance schemes involving the transfer of profits

Vehicle excise duty: 40 year rolling exemption for classic vehicles

Abolition of Stamp Duty Reserve Tax for collective investment schemes

Capital Gains Business Asset Rollover Relief

Avoidance schemes: relevant judicial ruling - notice to settle dispute

Aggregates Levy: suspension of exemptions 2014

Pensions liberation

Transferable tax allowances for married couples and civil partners

New ISA, Junior ISA and Child Trust Fund: increasing the flexibility for savers and investors

Capital Allowances regime: Mineral Extraction Allowance

Tobacco duty rates