Policy papers published by HM Revenue & Customs

Exemption for Vehicle Excise Duty for Ukrainian vehicles

Amendments to the Real Estate Investment Trust regime

Reform of film, TV and video games tax reliefs to expenditure credits

Tax exemption for corporate recipients of compensation payments made under the Post Office compensation schemes: Group Litigation Order, Horizon Shortfall Scheme, Suspension Remuneration Review or Post Office Process Review Scheme

Changes to the Aggregates Levy rate from 1 April 2024

Landfill Tax rates for 2024 to 2025

Changes to Air Passenger Duty rates from 1 April 2024

Multinational top-up tax and domestic top-up tax amendments

Extension of the Enterprise Investment Scheme and Venture Capital Trust Scheme

Abolition of the Lifetime Allowance from 6 April 2024

Changes to Plastic Packaging Tax rates from 1 April 2024

Growth market exemption for Stamp Duty and Stamp Duty Reserve Tax

Calculation of PAYE liability in cases of non-compliance with off-payroll working

Fuel Duty for heavy oil and bioblends used for heating

Expanding the Income Tax cash basis for self-employed individuals and partnerships

Capital allowances — permanent full expensing

Taxation of Members of Parliament, Members of the Senedd and Members of the Legislative Assembly of Northern Ireland pension reform remedies

Construction Industry Scheme reform from 6 April 2024

Technical note: Energy Profits Levy Energy Security Investment Mechanism

Penalties for late payment and interest harmonisation

Penalties for late submission

VAT: DIY Housebuilders Scheme — Digitisation of claims and extending time limit

The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023

Amendments to the requirements for UK rebated fuel marking

Major sporting events (Income Tax exemption) (World Athletics Indoor Championships Glasgow 24) Regulations 2023

Interpretation of VAT and excise legislation

Revenue and Customs Brief 7 (2023): change to the VAT treatment of drugs and medicines supplied under patient group directions

Directions under regulation 3 SI 2003/282, as those Regulations apply by virtue of regulation 43 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (SI 2023/912)

Multinational top-up tax: adoption of the undertaxed profits rule and other amendments

Inheritance Tax: treatment of compensation payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order

VAT: Introducing a new zero rate to extend the scope of patient group directions

Stamp Taxes on Shares: Removal of 1.5% charge on issues and certain related transfers

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023

EM on an EU regulation to amend the principal VAT directive

EM for an EU regulation to raise customs revenue in e-commerce

EM on EU regulation on the EU Customs Code and Customs Authority

Professional standards for HMRC's compliance work

Research and Development (R&D) — reform for tax relief

Reporting rules for digital platforms

National Insurance contributions: extending the voluntary National Insurance contributions deadline

Abolishing the pensions lifetime allowance

Reform of audio-visual creative tax reliefs to expenditure credits

Further amendments to the Real Estate Investment Trust regime

Tax exemption for corporate recipients of compensation payments under the Post Office compensation schemes

Vehicle Excise Duty exemption for Ukrainian vehicles

Additional tax reliefs for research and development (R&D) intensive small and medium-sized enterprises and potential merged R&D scheme

Home Responsibilities Protection and State Pension entitlement

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

Code of Practice 9: where HMRC suspects fraud (COP9)

New sanctions for tackling tobacco duty evasion