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This measure is about an amendment to the Research and Development (R&D) tax relief rules for companies with a registered office in Northern Ireland.
This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
HMRC is seeking views from users of our statistics publications on proposed changes so we can continue to produce relevant statistics that meet users’ needs.
This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision.
This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025.
This tax information and impact note is about some changes to customs rules which apply to goods that are imported and exported in certain circumstances.
This tax information and impact note is about updated rules for the Organisation for Economic Co-operation and Development’s Common Reporting Standard (CRS).
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.
This brief provides information about changes to VAT deduction on the management of pension funds.
Direction to extend the deadline for submitting a final VAT return.
This brief provides information about the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events, following the Upper Tribunal decision in January 2025.
Screening Equality Impact Assessment for New Entitlement to Statutory Neonatal Care Pay
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this further draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax, which includes new and updated pages of the manual.
We welcome views on this supplementary release of draft HMRC guidance for Multinational Top-up Tax and Domestic Top-up Tax.
We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.
This briefing explains HMRC's operational activity during the new independent review of the Loan Charge.
This briefing explains how HMRC is liaising with customers during the independent review of the loan charge.
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