Policy papers published by HM Revenue & Customs

Construction Industry Scheme reform: the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

VAT: increasing the registration and deregistration thresholds

Changes to National Insurance contributions from 6 April 2024

Interest harmonisation and penalties for late submission and late payment of tax

Changes to the geographical scope of agricultural property relief and woodlands relief for Inheritance Tax

Stamp Duty Land Tax: change to rules for acquisitions by registered social landlords and public bodies

Income Tax: Increasing the High Income Child Benefit Charge threshold

VAT: DIY Housebuilders Scheme request for evidence

Amendments to the transfer of assets abroad provisions

Corporation Tax: tax relief for independent film productions

Economic Crime Levy: increased charges for very large entities

Energy Profits Levy: Energy Security Investment Mechanism legislation

Capital Gains Tax: changes to the higher rate of tax on residential property disposals

Fuel Duty: extending the temporary cut in rates to March 2025

Stamp Duty Land Tax: Abolition of Multiple Dwellings Relief from 1 June 2024

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

Stamp Duty Land Tax: First-time Buyers’ Relief

Corporation Tax: new permanent rates of relief for theatre, orchestra, museum and galleries tax relief

Reserved Investor Fund

Stubbing out the problem: A new strategy to tackle illicit tobacco

Revenue and Customs Brief 1 (2024): Live web streaming of funeral services

The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024

Finance Bill 2023-2024 — Lords Stage

Finance Bill 2023-2024 — Report Stage

Corporation Tax: The Insurance Companies ("The Long-term Business Fixed Capital") Regulations 2023

Re-insurance in the course of transfers of long-term business

Off-payroll working (IR35) factsheet

Simplification update January 2024

The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 and The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024

VAT energy-saving materials relief

Review of The Spirit Drinks (Costs of Verification) Regulations 2013

Introduction of a new investment exemption for the Electricity Generator Levy

Administrative Burdens Advisory Board annual report 2023

Autumn Statement 2023: Overview of tax legislation and rates (OOTLAR)

Expanding the zero-rate of VAT to include period underwear

Customs simplification measures: December 2023

Directions under regulation 4A of the Value Added Tax Regulations 1995 (SI 1995/2518)

Enterprise management incentives: extension of the time limit to submit a notification of a grant of options

Dealing with promoters of tax avoidance

Research & Development (R&D) tax relief reforms

Changes to National Insurance contributions from 6 January 2024

Tonnage tax elections to include third party ship managers

Increasing the maximum prison term for tax fraud

Pensions tax relief — amendments to the relief at source legislation

Increasing the capital allowance limits for leasing into tonnage tax

Change to data HMRC collects from customers

Clarifications of the rules for cultural tax reliefs

Creative industry tax reliefs: administrative changes

Changes to tobacco duty rates from 22 November 2023

Vehicle Excise Duty rates for cars, vans and motorcycles from 1 April 2024