Policy papers published by HM Revenue & Customs

The reform of transfer pricing, permanent establishment and Diverted Profits Tax

New first-year allowance and main rate of writing-down allowances

Controlled foreign companies: interest on the reversal of state aid recovery

Income Tax: removal of the tax relief for additional homeworking expenses

Income Tax charge on Winter Fuel Payments

Changes to Gambling Duties

Changes to charity tax rules

Capping Inheritance Tax trust charges for excluded property in trusts

Maintaining Income Tax and equivalent National Insurance contributions thresholds until 5 April 2031

Cryptoasset Reporting Framework: reporting of UK resident cryptoasset users

Corporate Interest Restriction: reporting companies

Introduction of Vaping Duty Stamps Scheme on 1 October 2026

Inheritance Tax and Infected Blood compensation payments

Construction Industry Scheme: tackling fraud

Stamp Duty Reserve Tax — relief for newly listed companies

Transfer pricing: international controlled transactions schedule

Capital Gains Tax: non-resident capital gains

Tobacco products duty rates for 2018

Reform of the Alcohol Duty System

Changes to Alcohol Duty rates

HMRC issue briefing: tax fraud warning for employment agencies and employers

Anti-money laundering (AML) supervision: discussion about fees

Revenue and Customs Brief 6 (2025): VAT deduction on insurance intermediary services supplied outside the UK

Tax treatment for payments made under the Capture Redress Scheme

Employee Notice of Tax Code Commissioners' Direction

Understanding tax advisers and recognising potentially harmful practices

Tax treatment of cryptoasset Exchange Traded Notes

HMRC records management and retention and disposal policy

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords

Alcohol Duty — repayment interest

Modernising and mandating tax adviser registration with HMRC

Private Intermittent Securities and Capital Exchange System (PISCES) tax implications

Multinational Top-up Tax and Domestic Top-up Tax further amendments

Umbrella Companies: tackling non-compliance in the umbrella company market

Reform of the tax treatment of carried interest

Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance

Changes to charity compliance measures

Inland border facilities

Research and Development — clarifying the scope of the overseas restriction

Making Tax Digital for Income Tax and penalty reform

Reforms to agricultural property relief and business property relief 

Proposals to close in on promoters of marketed tax avoidance

Reforming Inheritance Tax — unused pension funds and death benefits

Income Tax — changes to Employee Car Ownership Schemes

Revenue and Customs Brief 5 (2025): Update on the treatment of cooking alcohols for alcohol duty

Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025

The Customs (Miscellaneous Amendments) Regulations 2025

Regulations to update the UK’s automatic exchange of information agreements

Cryptoasset Reporting Framework

Revenue and Customs Brief 4 (2025): VAT deduction on the management of pension funds