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This information explains HMRC’s policy on the use of HMRC sign-in details to access HMRC web services and the use of automation tools to enter data into and navigate Government Gateway.
1. Introduction The sharing of HM Revenue and Customs (HMRC) sign-in…
This tax information and impact note details changes to rates of Fuel Duty for 2026 to 2027.
Who is likely to be affected Manufacturers, importers, distributors,…
This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.
General description of the measure The government has announced on 21 May…
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that will apply from 25 June 2026 to 1 September 2026.
This tax information and impact note explains the Income Tax treatment of kinship allowances paid under the Kinship Zones pilot scheme.
This consultation seeks views on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax purposes.
We are seeking views on the design and delivery of the High Value Council Tax Surcharge (HVCTS), a new charge on residential properties worth £2 million and above in England.
This policy relates to records and information created by HMRC which is held in all formats and media.
This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.
This document describes the records HMRC will select for permanent preservation. It applies to records created by HMRC and its predecessor bodies.
HMRC guidance about the taxation of ecosystem services.
This briefing explains ‘Bills of Exchange’ schemes which are being promoted as alternative ways of paying HMRC liabilities.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
An overview of the UK’s cross-government strategic approach to enforcing breaches of UK sanctions.
This technical note explains the increase to the Electricity Generator Levy rate from 1 July 2026.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.
Do not include personal or financial information like your National Insurance number or credit card details.
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