Policy Papers

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19,446 results

TypeTitleStatusStageDate

POLICYCapital Gains Tax: share exchanges and reorganisationsThis tax impact and information note is about changes to the anti-avoidance rule for share exchanges and reorganisations.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYModernising HMRCs outbound digital communicationsThis measure is about HMRC modernising legislation so that outbound communications can be sent digitally by default to customers w…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYVehicle Excise Duty for expensive car supplement threshold increase for zero emission vehiclesThis measure is about increasing the Vehicle Excise Duty expensive car supplement threshold for zero-emission cars to £50,000.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYIncome Tax: cancelled, moved or curtailed shiftsThis tax information and impact note confirms that payments received for cancelled, moved or curtailed shifts are earnings and sub…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYChanges to tax rates for property, savings and dividend incomeThis technical note provides details about establishing separate tax rates for property income and increasing tax rates for saving…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYTax implications for companies and employees in relation to employees trading their shares on PISCESThis technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type o…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYTuition fees and student support: 2025 to 2026 academic yearInformation about changes to undergraduate tuition fees and student support arrangements in the 2025 to 2026 academic year.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYMandatory tax adviser registration with HMRCThis measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYChanges to Employee Car Ownership Schemes for Income TaxThis measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as company cars…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYTemporary non-residence rules — post departure trade profitsThis tax information and impact note is about changes to the temporary non-residence anti-avoidance legislation to make sure it re…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYLoan charge independent reviewThis tax information and impact note is about the recommendations from the independent loan charge review. WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYFirst-year allowances for zero-emission cars and electric vehicle chargepointsThis tax information and impact note outlines the extension to the first-year allowances for zero-emission cars and for electric v…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYBenefits in kind: easement for plug-in hybrid electric vehicles This tax impact and information note is about an easement for plug-in hybrid electric vehicles effective retrospectively from 1 Ja…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYVAT and Insurance Premium Tax: change to reliefs for qualifying motor vehicle leasing schemesThis tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under quali…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYRevenue and Customs Brief 7 (2025): Revised VAT grouping rules and the Skandia judgmentThis brief explains HMRC's revised position on the VAT treatment of overseas establishments of businesses which are VAT grouped in…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYRevenue and Customs Brief 8 (2025): VAT Tour Operators’ Margin Scheme — supplies by private hire vehicle or taxi operatorsThis brief explains how to account for VAT as a private hire vehicle operator, a taxi operator, or business re-selling such suppli…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYAnnual Tax on Enveloped Dwellings — availability of reliefThis tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYCollective money purchase: registration of unconnected multiple employer schemesThis measure will allow unconnected multiple employer collective money purchase schemes to operate effectively.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYAnti-avoidance rule relating to certain non-derecognition liabilitiesThis measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYAggregates Levy: devolution to ScotlandThis measure makes changes in preparation for devolution of the Levy from 1 April 2026.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYPAYE changes for the umbrella company marketThis measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any th…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYAbolition of the dividend tax credit for non-UK residentsThis tax information and impact note is about the abolition of the notional tax credit received by non-UK residents for dividends …WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYPlastic Packaging Tax — mass balance approach and removal of pre-consumer plasticThis measure is about allowing a mass balance approach to calculate attributed recycled content for chemically recycled plastic an…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYTackling tax adviser facilitated non-complianceThis measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYIntroduction of Vaping Products Duty from 1 October 2026This tax information and impact note provides details of the new Vaping Products Duty which will be implemented on 1 October 2026.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYInheritance Tax: thresholdsThis measure fixes Inheritance Tax thresholds at their current levels for the tax years up to and including 2030 and 2031.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYVAT: Refunds of VAT for Combined County AuthoritiesThis tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYEnterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) changesThis tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) s…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYInland border facilities: changes to port approvals legislationThis measure is about a change to existing legislation, to make sure all border locations provide and fund their own customs infra…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYInheritance Tax: anti-avoidance measures for non-long-term UK residents and trustsThis tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avo…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYCreative industries and Research and Development tax reliefs: administrative changesThis tax information and impact note is about 3 administrative changes to the Corporation Tax reliefs for Research and Development…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYCorporation Tax: increases to late filing penaltiesThis tax information and impact note is about increasing fixed late filing penalties for Corporation Tax returns with a filing dat…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYRemoving VAT on donations of eligible goods from businesses to charitiesThis tax information and impact note is about a new relief for eligible goods donated by businesses to charities. WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYReview of raw cane sugar ATQ and related considerations: 2025A summary of the responses received by stakeholders in the 2025 engagement exercise and 2024 consultation on the future of the raw…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYTackling promoters of marketed tax avoidanceThese measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYMaintenance grants for higher education studentsTargeted maintenance grants will provide extra financial support for eligible higher education students from low-income households…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYStamp Taxes on Shares: modernisationThis measure gives the government the authority to test a new digital service as part of modernising the Stamp Taxes on Shares fra…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYCapital Gains Tax: Incorporation Relief claimsThis tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYCapital Gains Tax — Employee Ownership TrustsThis tax information and impact note explains the reduction in relief on disposals to Employee Ownership Trusts.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYAligning PAYE and Overseas Workday ReliefThis measure requires employers to restrict in-year relief provided to employees eligible to Overseas Work Relief to no more than …WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYTax implications for Private Intermittent Securities and Capital Exchange System (PISCES)This measure is about amending existing Enterprise Management Incentives and Company Share Option Plan options to include PISCES, …WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYCorporate Interest Restriction relief for certain capital expenditure in calculation of taxable earningsThis tax information and impact note is about technical amendments to Corporate Interest Restriction (CIR) to ensure that the regi…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYLocal Growth Fund (England): place selection and allocation methodologyTechnical note setting out the place selection and allocation methodology for the Local Growth Fund (England).WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYPrime Minister's strategic steer to the nuclear sectorFollowing the Nuclear Regulatory Taskforce review, the Prime Minister issued a strategic steer calling for system-wide reset to ac…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYIndependent Review of the Loan ChargeThe government has commissioned a new independent review of the Loan Charge.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYNational Licensing Policy Framework for the hospitality and leisure sectorsStrategic vision for a modern, permissive licensing system that safeguards communities while enabling hospitality and leisure to t…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYSafety digest 05/2025: Dean Forest RailwayRAIB has today released its safety digest into the collision of a train load with a footbridge on Dean Forest Railway, 14 August 2…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYReport 9: offensive weapons homicide review, West MidlandsThis is the 9th report from the offensive weapons homicide reviews 18-month pilot, which ended on 30 September 2024.WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYEffects of the business rates retail, hospitality and leisure multipliers and high-value multiplierThe effects of the lower business rates multipliers for qualifying retail, hospitality and leisure properties and the high-value m…WithdrawnWithdrawn · BothLast moved26 Nov 2025

POLICYControlled foreign companies: interest on the reversal of state aid recoveryThis tax information and impact note is about the treatment of interest on the reversal of state aid recovery.WithdrawnWithdrawn · BothLast moved26 Nov 2025