Policy Papers

⌘ K

19,448 results

TypeTitleStatusStageDate

POLICYHeavy goods vehicle levy suspensionThis tax information and impact note is about a further suspension of the heavy goods vehicle levy.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYTemporary extension to carry back of trading losses for Corporation Tax and Income TaxThis tax information and impact note is about a temporary extension to carry back of trading losses.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYMaking payments of interest or royalties to connected companies in the EUThis guidance is about changes to tax deductions from interest and royalties announced at the Budget on 3 March 2021.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYChanges to the hybrid and other mismatches regime for Corporation TaxThis tax information and impact note is about Corporation Tax changes to the hybrid and mismatches regime.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYCorporation Tax charge and rates from 1 April 2022 and Small Profits Rate and Marginal Relief from 1 April 2023This tax information and impact note is about the Corporation Tax charge and rate for the financial years beginning 1 April 2022 a…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYNew temporary tax reliefs on qualifying capital asset investments from 1 April 2021This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for specia…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYNorthern Ireland Steel Import DutyThis tax information and impact note is about Northern Ireland steel import duty.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYExemption from Corporation Tax for Northern Ireland Housing ExecutiveThis tax information and impact note is about the new exemption for Northern Ireland Housing Executive.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYUpdates to tax charges when a person is no longer eligible to Self-Employment Income Support Scheme paymentsThis tax information and impact note is about the tax charge arising when a person is ineligible for a Self-Employment Income Supp…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYOff-payroll working rules from April 2021This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replace…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYIncome Tax Personal Allowance and the basic rate limit from 6 April 2022 to 5 April 2026This tax information and impact note is about maintaining the Personal Allowance and basic rate limit at their 2021 to 2022 tax ye…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYExtension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen testsThis tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and em…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYExtension of the temporary increase to the Stamp Duty Land Tax nil rate band for residential propertiesThis tax information and impact note is about the extension of the temporary increase to the Stamp Duty Land Tax nil rate band for…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYEasement for employer provided cycles exemptionThis tax information and impact note is about the easement for employer provided cycles exemption.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYVehicle Excise Duty rates for cars, vans, motorcycles and trade licences from April 2021This tax information and impact note is about Vehicle Excise Duty upratingWithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYIncome Tax exemption for employer-reimbursed coronavirus antigen testsThis tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYEnterprise Management Incentives extension of time-limited exception to working time requirementsThe tax information and impact note is about an extension to the time limited exception to working time requirements.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYExtension of the Social Investment Tax ReliefThis tax information and impact note is about the extension of the Social Investment tax relief.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYChanges to rates for the Climate Change Levy for 2022 to 2023 and 2023 to 2024This tax information and impact note is about changes to Climate Change Levy main and reduced rates.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYTemporary increase in annual investment allowance for plant and machineryThis tax information and impact note is about the temporary increase in the annual investment allowance (AIA).WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYExtension to the temporary Income Tax and National Insurance contribution exemption for home-office expensesThis tax information and impact note is about the extension to the temporary tax and National Insurance contributions exemption fo…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYStamp Duty Land Tax relief for FreeportsThis tax information and impact note is about a Stamp Duty Land Tax relief for Freeports.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYEnhanced Structures and Buildings allowances in FreeportsThis tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYIncome Tax and coronavirus (COVID-19) support scheme: working households receiving tax creditsThis tax information and impact note is about an Income Tax exemption of coronavirus support scheme payments made to working house…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYIntroduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractionsThis tax information and impact note is about the new reduced rate of VAT for hospitality, holiday accommodation and attractions.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYChanges to the reform of loss relief rules for Corporation TaxThis tax information and impact note is about changes to Corporation Tax loss relief rules.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYOil and Gas Taxation qualifying decommissioning expenditureThis tax information and impact note is about qualifying decommissioning expenditure.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYAdministrative amendment to Vehicle Excise Duty expensive car supplementThis tax information and impact note is about an amendment to Vehicle Excise Duty expensive car supplement.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYUpdates to taxation of the Self-Employment Income Support Scheme grants for Income TaxThis tax information and impact note is about the taxation of Self-Employment Income Support Scheme grants.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYCapital Gains Tax relief for gifts of business assetsThis tax information and impact note is about Capital Gains Tax relief for gifts of business assets.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYTechnical changes to make sure off-payroll working legislation operates as intendedThis tax information and impact note is about technical changes to the off-payroll working rules.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYAmendment to Customs and Excise review and appeals legislationThis tax information and impact note is about changes to Customs and Excise review and appeals legislation.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYAmending HMRC’s Civil Information PowersThis tax information and impact note is about some changes to HMRC's Civil Information Powers.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYGross gaming yield increase for Gaming DutyThis tax information and impact note is about the increase in casino gross gaming yield bandsWithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYInheritance Tax nil rate band and residence nil rate band thresholds from 6 April 2021This tax information and impact note is about the nil rate band and residence nil rate band thresholds for tax years 2021 to 2022 …WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYNew tax checks on licence renewal applications in England and WalesThis tax information and impact note is about a new tax check for applications to renew some licences. This will address part of t…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYDesignation of Freeport tax sitesThis tax information and impact note is about the designation of Freeport tax sites.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYConsolidation of Rates into Finance Bill 2021 for Tobacco DutyThis tax information and impact note is about the consolidation of the duty rates contained in The Tobacco Products Duty (Alterati…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYChanges to Landfill Tax rates from 1 April 2021This tax information and impact note is about the increase in Landfill Tax rates from 1 April 2021.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYAir Passenger Duty rates from 1 April 2022 to 31 March 2023This tax information and impact note is about the increase in Air Passenger Duty rates from 1 April 2022.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYMaintaining the annual exempt amount for Capital Gains TaxThis tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount. WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYPowers to amend interpretation and other provisions relating to banksThis tax information and impact note is about powers to amend key definitions.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYSetting the standard Lifetime Allowance from 2021 to 2022 to 2025 to 2026This tax information and impact note is about setting the standard lifetime allowance to 2025 to 2026WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYEnhanced capital allowance for plant and machinery in FreeportsThis tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYNational Minimum Wage and National Living Wage: Low Pay Commission remit 2021The government’s remit to the Low Pay Commission (LPC) outlining the areas they should consider when recommending the 2022 Nationa…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYEnterprise Management Incentives: call for evidenceWe are seeking views of organisations and individuals on how the Enterprise Management Incentives scheme is operating and whether …WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYDebt management report 2021 to 2022Information on the government's financing plans for 2021 to 2022.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYPolicy Design of the UK Infrastructure BankThis document outlines further detail on the mandate and design of the new UK Infrastructure Bank ahead of its launch later in spr…WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYBudget 2021: documentsThis is the Budget in full. You can find supporting and related documents below.WithdrawnWithdrawn · BothLast moved03 Mar 2021

POLICYContinuing the UK's trade relationship with Albania: parliamentary reportThe government’s approach to maintaining continuity in the trade relationship between the UK and Albania. WithdrawnWithdrawn · BothLast moved03 Mar 2021