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  • HM Treasury fundamental review of business rates

    This consultation seeks views on a more frequent revaluations cycle for business rates.

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • Record £15 billion per year for Northern Ireland

    The Autumn Budget 2021 delivers the largest annual funding settlement to Northern Ireland since devolution, helping level up across the whole of the UK.

    • Updated:

    First published during the 2019 to 2022 Johnson Conservative government

  • Abolition of cross-border group relief

    This tax information and impact note is about the abolition of cross-border group relief and other related loss reliefs from 27 October 2021.

    • Updated:
  • New tax regime for asset holding companies (AHCs)

    This tax information and impact note sets out a new regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make

    • Updated:
  • Plastic Packaging Tax amendments

    This Tax Information and Impact Note sets out technical changes to the Plastic Packaging Tax legislation.

    • Updated:
  • Annual Investment Allowance extension

    This tax information and impact note outlines the extension to the temporary increase of the limit of the annual investment allowance (AIA).

    • Updated:
  • Basis period reform

    This Tax Information and Impact Note details legislation introduced to simplify the basis period rules for the self-employed and partners.

    • Updated:
  • Changes to rebated diesel and biofuels from 1 April 2022

    This tax information and impact note details technical amendments to the legislation that restricts use of rebated (red) diesel and rebated biofuels from April 2022, to ensure it operates as intended.

    • Updated:
  • Notification of uncertain tax treatment for large businesses

    This tax information and impact note sets out a new requirement for large businesses to notify HMRC when they take a tax position in their returns for VAT, Corporation Tax, or Income Tax (including PAYE) that is uncertain.

    • Updated:
  • Autumn Budget 2021 tax-related documents

    All HMRC tax related documents and other announcements for the Autumn Budget 2021.

    • Updated: