Policy papers published by HM Revenue & Customs

Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518)

Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events

Issue briefing: Loan charge letters

Amendment to the Value Added Tax Regulations 2025

Commercial movements of excise goods under the Windsor Framework

Corporation Tax: changes to restitution interest rules

Amendments to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax

Reporting and paying Income Tax and Class 1A National Insurance contributions on benefits in kind in real time – an update

Government response: Bringing goods into the UK temporarily

Summary of tax update spring 2025: simplification, administration and reform

Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry

EM on UK/EU TCA Specialised Committee decision (COM(2025)48)

Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360)

The Multinational Top-up Tax (Pillar 2 territories, qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes) Regulations 2025

The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025

Directions under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003

Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform

Changing the late payment interest rate for unpaid tax

Modernising the tax system through Making Tax Digital

Information for customers of Tax Credits Ltd

Amendment to the Universal Credit eligibility criteria for Help to Save accounts

Fuel duty: extension to the cut in rates to March 2026

Co-ownership authorised contractual schemes: changes to the capital gains deemed disposal rules for life insurance companies

Finance Bill 2024-25: Report Stage

The Income and Corporation Taxes (Electronic Communications) Regulations 2003

Revenue and Customs Brief 1 (2025): Ending the Alcohol Duty Stamp Scheme

Mandating postcode provision for the Freeports and Investment Zones secondary Class 1 National Insurance contributions relief

Finance Bill 2024-25: Public Bill Committee

HMRC issue briefing: Evidence required to claim PAYE (P87) employment expenses

Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2025

Revenue and Customs Brief 3 (2024): VAT on cladding remediation work

Administrative Burdens Advisory Board annual report 2024

The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024

The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024

VAT on private school fees

Capital Gains Tax: Investors’ relief — lifetime limit reduction

Changes to the Class 1 National Insurance Contributions Secondary Threshold, the Secondary Class 1 National Insurance contributions rate, and the Employment Allowance, all from 6 April 2025

Agricultural Property Relief and environmental land management

Corporation Tax — close company shareholders — anti-avoidance measure

Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland

The Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order 2024

The Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order 2024

Autumn Budget 2024: Overview of tax legislation and rates (OOTLAR)

Furnished holiday lettings tax regime abolition

Changes to the rates of Capital Gains Tax

Pillar 2: Multinational Top-up Tax and Domestic Top-up Tax amendments

Changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts

Technical amendments to the reporting rules for digital platforms

Capital Gains: Limited Liability Partnership liquidations

Changes to the rates of Alcohol Duty