Policy papers published by HM Revenue & Customs

Income Tax: Company car tax rates 2028 to 2030

Share Incentive Plan — consequential change because of the Neonatal Care (Leave and Pay) Act 2023

Changes to rules for overseas pensions and scheme administrators

Tax treatment of Statutory Neonatal Care Pay: Income Tax

Closing the Alcohol Duty Stamps Scheme

Corporation Tax: technical changes relating to Advance Pricing Agreements for certain financing arrangements

Pillar 2: adoption of the undertaxed profits rule

Vehicle Excise Duty rates for heavy goods vehicles and Heavy Goods Vehicles Road User Levy from 1 April 2025

Vehicle Excise Duty rates for cars, vans and motorcycles from 1 April 2025

Energy Profits Levy reforms 2024

Capital Allowances: extension of first-year allowances for zero-emission cars and electric vehicle charging points

Inheritance Tax nil-rate band and residence nil-rate bands from 6 April 2028

Vehicle Excise Duty first-year rates for cars from 1 April 2025

Oil and Gas taxes: providing relief for certain payments made into Carbon Capture Usage and Storage decommissioning funds

Increasing the rates of the Soft Drinks Industry Levy

Annual Tax on Enveloped Dwellings: changes to alternative finance rules

Changes to alternative finance tax rules (refinancing)

Changes to Air Passenger Duty rates from 1 April 2026

Tobacco Duty: changes to rates from 30 October 2024

Reporting and paying Income Tax and Class 1A NICs on benefits in kind in real-time

Repeal of the Offshore Receipts in Respect of Intangible Property (ORIP) rules

Stamp Duty and Stamp Duty Reserve Tax — power to make changes in connection with FMI sandboxes and exemption for PISCES

Landfill Tax rates for 2025 to 2026

Tackling tax non-compliance: umbrella company market

Corporation Tax: additional tax credit for visual effects (VFX) expenditure

Changes to Air Passenger Duty rates from 1 April 2025

Audio-Visual and Video Games Expenditure Credits: administrative amendments

Tax changes for non-UK domiciled individuals

Carried interest: rates of Capital Gains Tax

Corporation Tax: Research and Development small or medium-sized enterprises rules — technical correction to intensity ratio definition

Stamp Duty Land Tax: Increase to the higher rates of Stamp Duty Land Tax and to the single rate payable by non-natural persons

Climate Change Levy rates from 1 April 2026

Individual Savings Account and Child Trust Funds (Amendment No 2) Regulations 2024

Income Tax: The Scottish Rates of Income Tax (Consequential Amendments) Order 2024

The Excise Duties (Northern Ireland) (Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

The Value Added Tax (Caravans) Order 2024

Extended loss carry back for businesses

Pillar 2: transitional country-by-country reporting safe harbour anti-arbitrage rule

Tax treatment of the Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award

The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024

The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024

The Post Office compensation scheme

Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits

Extension to Freeport and Investment Zones special tax site sunset dates

Penalty Reform for Making Tax Digital for Income Tax Self Assessment volunteers

Amendments to The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

Summary of tax administration and maintenance: Spring 2024

Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024

Amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024