tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2026-07-15T09:30:10+01:00 HM Government tag:www.gov.uk,2005:/government/consultations/simplifying-the-taxation-of-offshore-interest 2026-07-15T09:30:10+01:00 Simplifying the Taxation of Offshore Interest We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work. tag:www.gov.uk,2005:/government/publications/publishing-details-of-deliberate-defaulters-reform 2026-07-13T13:20:33+01:00 Publishing details of deliberate defaulters reform This measure is about changes to the publishing details of deliberate defaulters policy. tag:www.gov.uk,2005:/government/publications/advance-tax-certainty-service-major-investment-projects-with-certainty-in-advance 2025-11-26T17:23:02+00:00 Advance tax certainty service: major investment projects with certainty  in advance This tax information and impact note is about the advance tax certainty service for major investment projects. tag:www.gov.uk,2005:/government/publications/vehicle-excise-duty-for-expensive-car-supplement-threshold-increase-for-zero-emission-vehicles 2025-11-26T16:52:28+00:00 Vehicle Excise Duty for expensive car supplement threshold increase for zero emission vehicles This measure is about increasing the Vehicle Excise Duty expensive car supplement threshold for zero-emission cars to £50,000. tag:www.gov.uk,2005:/government/consultations/tackling-the-hidden-economy-by-expanding-tax-conditionality-to-new-sectors 2025-11-26T15:24:42+00:00 Tackling the hidden economy by expanding tax conditionality to new sectors This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes. tag:www.gov.uk,2005:/government/publications/cryptoasset-reporting-framework-reporting-of-uk-resident-cryptoasset-users 2025-11-26T00:00:00+00:00 Cryptoasset Reporting Framework: reporting of UK resident cryptoasset users This measure brings UK tax residents within the scope of reporting under the Cryptoasset Reporting Framework. tag:www.gov.uk,2005:/government/publications/umbrella-companies-tackling-non-compliance-in-the-umbrella-company-market 2025-07-21T17:02:21+01:00 Umbrella Companies: tackling non-compliance in the umbrella company market This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies. tag:www.gov.uk,2005:/government/publications/enhancing-hmrcs-powers-tackling-tax-adviser-facilitated-non-compliance 2025-07-21T17:01:35+01:00 Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance. tag:www.gov.uk,2005:/government/calls-for-evidence/personal-tax-offshore-anti-avoidance-legislation 2025-07-21T17:00:38+01:00 Personal Tax: Offshore Anti-Avoidance legislation This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated. tag:www.gov.uk,2005:/government/publications/changes-to-charity-compliance-measures 2025-07-21T17:00:36+01:00 Changes to charity compliance measures This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs). tag:www.gov.uk,2005:/government/publications/cryptoasset-reporting-framework 2025-06-25T13:28:11+01:00 Cryptoasset Reporting Framework This tax information and impact note is about the implementation of the Cryptoasset Reporting Framework (CARF) for providing visibility on the transactions of users of cryptoassets. tag:www.gov.uk,2005:/government/publications/amendments-to-uk-law-relating-to-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:31:50+01:00 Amendments to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax. tag:www.gov.uk,2005:/government/consultations/the-tax-administration-framework-review-new-ways-to-tackle-non-compliance 2025-04-28T14:28:27+01:00 The Tax Administration Framework Review: New ways to tackle non-compliance We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved. tag:www.gov.uk,2005:/government/publications/summary-of-tax-update-spring-2025-simplification-administration-and-reform 2025-04-28T00:00:00+01:00 Summary of tax update spring 2025: simplification, administration and reform A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system. tag:www.gov.uk,2005:/government/publications/electronic-sales-suppression 2023-10-16T09:30:00+01:00 Electronic Sales Suppression Screening equality impact assessment for HMRC's Electronic Sales Suppression project. tag:www.gov.uk,2005:/government/publications/code-of-practice-9-where-hmrc-suspects-fraud-cop9 2023-06-14T15:23:00+01:00 Code of Practice 9: where HMRC suspects fraud (COP9) Find out how HMRC carries out civil investigations in cases where we suspect fraud. tag:www.gov.uk,2005:/government/calls-for-evidence/call-for-evidence-modernising-tax-debt-collection-from-non-paying-businesses 2023-04-27T13:40:00+01:00 Call for evidence: modernising tax debt collection from non-paying businesses We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they … tag:www.gov.uk,2005:/government/publications/further-strengthening-hmrcs-ability-to-implement-financial-sanctions 2023-03-15T13:39:15+00:00 Further strengthening HMRC’s ability to implement financial sanctions This tax information and impact note clarifies HMRC’s functions regarding payment obligations in relation to Designated Persons subject to financial sanctions regulations. tag:www.gov.uk,2005:/government/publications/register-of-overseas-entities-tax-implications 2022-12-16T00:00:00+00:00 Register of Overseas Entities - tax implications An overview of why the Register of Overseas Entities is important for tax. tag:www.gov.uk,2005:/government/consultations/mandatory-disclosure-rules 2022-11-24T09:30:04+00:00 Draft regulations: Mandatory Disclosure Rules We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.