Policy papers published by HM Revenue & Customs

Offshore penalties: updating territory designations

Inheritance Tax: spouses and civil partners domiciled overseas

Revenue and Customs Brief 13 (2013): loss adjusting services in connection with marine and aviation insurance claims

Revenue and Customs Brief 14 (2013): Direct Tax - simpler Income Tax - simplified expenses

Restrictions on interim payments in proceedings relating to tax matters

Revenue and Customs Brief 12 (2013): EU Savings Directive - accession of Croatia

Authorised Contractual (tax transparent) Schemes

Stamp Duty and Stamp Duty Reserve Tax: clearing relief regulations for ICE Clear Europe Limited

Revenue and Customs Brief 9 (2013): treatment of 'consultancy charges' for services supplied to employers

Revenue and Customs Brief 8 (2013): treatment of Stamp Duty Land Tax

Revenue and Customs Brief 6 (2013): Tonnage Tax - qualifying ships and flagging

Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets

Revenue and Customs Brief 7 (2013): levy on 'single-use' carrier bags in Northern Ireland

Revenue and Customs Brief 4 (2013): payments of trail commission

Non-Statutory Instrument secondary legislation: Commissioners' Directions under s78 (1) and (2) Customs and Excise Management Act 1979

Non-Statutory Instrument secondary legislation: Commissioners Directions under s30 of Customs and Excise Management Act 1979

Revenue and Customs Brief 3 (2013): plant and machinery allowances

Revenue and Customs Brief 1 (2013): programme of assurance visits

Issue briefing: Real Time Information for PAYE

Issue briefing: tackling tax avoidance

Issue briefing: managing significant tax disputes

Issue briefing: HMRC's 2011 to 2012 performance

Issue briefing: online security

Issue briefing: our approach to small businesses

Issue briefing: PAYE underpayments

Issue briefing: volunteering and charitable donations

Issue briefing: taxing the profits of multinational companies

Issue briefing: Tax Credits overpayments

Statutory Instrument secondary legislation: direction under regulations 2A(1)(b) and (2) and 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations

Statutory Instrument secondary legislation: direction under regulation 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003

Statutory Instrument secondary legislation: direction under regulation 2A(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations 2001

Statement of Practice 1 (2012)

Statutory Instrument secondary legislation: directions under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2012 to 2013

Making tax easier, quicker and simpler for small business

Statement of Practice 2 (2012)

Statutory Instrument secondary legislation: directions under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2011 to 2012

Statutory Instrument secondary legislation: direction under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2010 to 2011

Statutory Instrument secondary legislation: directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) and regulation 1(2) of the Social Security (Contributions) Regulations 2001 (SI 2001/1004)

Statutory Instrument secondary legislation: directions under regulations 190 and 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2010 to 2011

Statutory Instrument secondary legislation: directions under reg 189 and 205B of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) and reg 1(2) of the Social Security (Contributions) Regulations 2001

Non-Statutory Instrument secondary legislation: the Investment Manager (specified transactions) Regulations 2009

Statement of Practice 1 (2009)

Working in partnership

Reducing error and fraud in Tax Credits

Statement of Practice 3 (2007)

Statement of Practice 1 (2006)

Statement of Practice 2 (2006)

Statement of Practice 2 (2004)

Statement of Practice 3 (2002)

Statement of Practice 2 (2002)