tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2026-04-06T09:30:02+01:00 HM Government tag:www.gov.uk,2005:/government/publications/income-tax-charge-on-winter-fuel-payments--2 2026-04-06T09:30:02+01:00 Income Tax charge on Winter Fuel Payments Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments tag:www.gov.uk,2005:/government/publications/directions-under-regulations-33-to-36-and-53-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003 2026-03-31T15:52:17+01:00 Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically. tag:www.gov.uk,2005:/government/publications/directions-under-regulation-31za-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003 2026-03-30T15:11:46+01:00 Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information. tag:www.gov.uk,2005:/government/calls-for-evidence/cryptoasset-taxation-stablecoins 2026-03-26T10:45:05+00:00 Cryptoasset taxation — stablecoins The government is seeking views on the taxation of stablecoins, a type of cryptoasset that seeks to maintain a stable value by reference to another asset. tag:www.gov.uk,2005:/government/consultations/reporting-company-payments-to-participators 2026-03-19T09:30:00+00:00 Reporting company payments to participators This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC tag:www.gov.uk,2005:/government/publications/hmrc-issue-briefing-operational-activity-following-the-new-independent-review-of-the-loan-charge 2026-02-09T09:30:00+00:00 HMRC issue briefing: operational activity following the new independent review of the Loan Charge This briefing explains HMRC's operational activity following the new independent review of the Loan Charge. tag:www.gov.uk,2005:/government/publications/better-use-of-new-and-improved-third-party-data 2025-12-10T11:28:03+00:00 Better use of new and improved third-party data This measure is about improving the quality of data collected under HMRC’s bulk data gathering powers for tax administration. 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/hmrc-issue-briefing-disguised-remuneration-charge-on-loans 2025-11-26T17:15:05+00:00 HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use. tag:www.gov.uk,2005:/government/publications/hmrc-issue-briefing-operational-activity-during-the-new-independent-review-of-the-loan-charge 2025-11-26T17:15:05+00:00 HMRC issue briefing: operational activity during the new independent review of the Loan Charge This briefing explains HMRC's operational activity following the new independent review of the Loan Charge. tag:www.gov.uk,2005:/government/publications/loan-schemes-and-the-loan-charge-an-overview 2025-11-26T17:15:05+00:00 Loan schemes and the loan charge — an overview Facts, figures and information on tax avoidance loan schemes and the loan charge. tag:www.gov.uk,2005:/government/publications/modernising-hmrcs-outbound-digital-communications 2025-11-26T16:59:14+00:00 Modernising HMRCs outbound digital communications This measure is about HMRC modernising legislation so that outbound communications can be sent digitally by default to customers who use our online services. 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/publications/tax-implications-for-companies-and-employees-in-relation-to-employees-trading-their-shares-on-pisces 2025-11-26T15:24:55+00:00 Tax implications for companies and employees in relation to employees trading their shares on PISCES This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market. tag:www.gov.uk,2005:/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector 2025-11-26T15:24:48+00:00 Promoting electronic invoicing across UK businesses and the public sector HMRC and DBT are seeking views on standardising electronic invoicing and increasing its adoption across UK businesses and the public sector. 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/mandatory-tax-adviser-registration-with-hmrc 2025-11-26T14:45:54+00:00 Mandatory tax adviser registration with HMRC This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC. tag:www.gov.uk,2005:/government/publications/anti-avoidance-rule-relating-to-certain-non-derecognition-liabilities 2025-11-26T14:03:02+00:00 Anti-avoidance rule relating to certain non-derecognition liabilities This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities. tag:www.gov.uk,2005:/government/publications/tackling-tax-adviser-facilitated-non-compliance 2025-11-26T14:00:36+00:00 Tackling tax adviser facilitated non-compliance This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance. tag:www.gov.uk,2005:/government/publications/inheritance-tax-anti-avoidance-measures-for-non-long-term-uk-residents-and-trusts 2025-11-26T13:57:54+00:00 Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents.