Policy papers published by HM Revenue & Customs

Duty reimbursement scheme tax information and impact note

Revenue and Customs Brief 6 (2023): VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd

Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and prescribing of electronic returns under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (c. 9)

The Customs (Miscellaneous Amendments) Regulations 2023

Community Investment Tax Relief: expansion

Revenue and Customs Brief 5 (2023): change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists

Income Tax, National Insurance contributions: exemption for bursary payments to care leavers

Tax administration and maintenance summary: Spring 2023

Revenue and Customs Brief 4 (2023): change to the valuation rate of interest used for discounted gift schemes

Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

The Value Added Tax (margin schemes and removal or export of goods: VAT-related payments) order 2023

Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001

VAT: exemption to cover services supervised by pharmacists

VAT: relief for energy-saving materials to Northern Ireland

Budget 2021: Overview of tax legislation and rates (OOTLAR)

Trade Remedies: Reform

Bilateral Safeguarding Measures

Trade Remedies: Reimbursements

Abolition of Lifetime Allowance and increases to Pension Tax Limits

Climate Change Levy (CCL) rates from 1 April 2024

Spring Budget 2023: Overview of tax legislation and rates (OOTLAR)

Double taxation relief claims: time limit

Homes for Ukraine: Income Tax and Corporation Tax exemptions

Amendments to Corporate Interest Restriction

Soft Drinks Industry Levy - concentrates mixed with sugar when dispensed

Transfer pricing documentation requirements for UK businesses

Amendment to taxation of collective money purchase schemes

Extension of Temporary Approvals

Tax checks for licence renewal applications in Scotland and Northern Ireland

Approvals requirements for aerodromes

Capital Gains Tax: transfer of assets between spouses and civil partners in the process of separating

Reform of Research and Development Tax reliefs

Further strengthening HMRC’s ability to implement financial sanctions

Amendments to the Real Estate Investment Trusts regime

Extending the cut to Fuel Duty rates

Introduction of the new multinational top-up tax and domestic top up tax

VAT Accounting for Deposit Schemes

Venture Capital Schemes: expansion of the Seed Enterprise Investment Scheme (SEIS)

Raising standards in tax advice: protecting customers claiming tax repayments: Rendering void assignments of income tax repayments

Changes to late payment penalties for Plastic Packaging Tax

Tax treatment of payments from the Welsh Government’s Jobs Growth Wales Plus scheme

Tobacco duty: changes to rates

Enterprise Management Incentives: Changes to the process to grant options

Corporation Tax and Pensions Tax: Write downs for annuities products and insurers liabilities

Plastic Packaging Tax rate change from 1 April 2023

Legislating the Annual Investment Allowance at £1m

Improving the administration of Insurance Premium Tax

Elective accruals basis for the carried interest rules

Homes for Ukraine: Property Tax exemptions and reliefs

Capital Gains: Completion of unconditional contracts