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This consultation considers changes to improve the Money Laundering Regulations while minimising burdens on legitimate customers.
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.
Introduction Purpose The Government of Wales Act 2006 gives Senedd Cymru —…
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
Introduction Purpose The Scottish Parliament has been provided with…
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 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.
These principles underpin the government’s approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development.
The government is seeking views on amendments to the regulations that govern the recovery of fees that enforcement agents and High Court Enforcement Officers (formerly known as bailiffs) can recover when enforcing debts.
This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax.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.
The government has published a call for evidence, inviting views from stakeholders on its plans to reform the tax treatment of carried interest.
This briefing explains HMRC's operational activity during the new independent review of the Loan Charge.
The government has commissioned a 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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