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Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
1. Interpretation In this direction: (a) ‘the PAYE Regulations’ means the…
The government is publishing a consultation on the implementation of a new, simpler ISA product to support first time buyers to buy a home.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The government has announced a package of tax and customs measures to…
This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.
A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.
This consultation seeks views on new mandatory registration for customs intermediaries who submit customs declarations on behalf of traders.
We welcome views on the future of international trade and the impacts of digitalised and modernised practices on the UK customs regime.
A call for evidence seeking views on the design, operation and future direction of voluntary National Insurance contributions.
Consultation on introducing a new criminal offence for making reckless untrue statements or declarations in direct tax.
HMRC is seeking views on proposed software standards to prevent electronic sales suppression and help ensure businesses report sales accurately.
A consultation seeking views on proposals to extend existing powers to enforce lower value tax debts through directly deducted monthly instalments.
This consultation seeks views on proposals to update the distributions framework.
The government has published a call for evidence to explore how PAYE Settlement Agreements are used in practice.
This consultation seeks views on implementing more timely payment in Income Tax Self Assessment (ITSA), following the government’s announcement at Budget 2025.
Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
HM Treasury is seeking views on how the Help to Save scheme can be reformed and simplified.
The government is consulting on the tax relief available for the costs of remediating contaminated or long-term derelict land.
The HM Prison and Probation Service and MoJ response to inspections by HM Inspectorate of Prisons.
We are consulting on a draft code of practice on electronic and workplace balloting for statutory trade union ballots.
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