tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-06-16T15:52:46+01:00 HM Government tag:www.gov.uk,2005:/government/publications/direction-under-regulation-254aa-of-the-value-added-tax-regulations-1995-si-19952518 2025-06-16T15:52:46+01:00 Direction under regulation 25(4AA) of the Value Added Tax Regulations 1995 (SI 1995/2518) Direction to extend the deadline for submitting a final VAT return. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-3-2025-vat-treatment-of-income-received-from-charity-fundraising-events 2025-06-13T11:20:12+01:00 Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events 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. tag:www.gov.uk,2005:/government/publications/tax-policy-making-principles 2025-06-12T08:57:48+01:00 Tax Policy Making Principles 皇冠体育appse principles underpin the government鈥檚 approach to delivering tax policy changes through the single major fiscal event cycle, and how it will engage with stakeholders during tax policy development. tag:www.gov.uk,2005:/government/consultations/draft-guidance-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance: Multinational Top-up Tax and Domestic Top-up Tax This draft guidance provides additional information on administration, chargeability and scope for Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/consultations/draft-guidance-on-multinational-top-up-tax-and-domestic-top-up-tax 2025-06-09T09:30:00+01:00 Draft guidance on Multinational Top-up Tax and Domestic Top-up Tax We welcome views on this partial draft guidance on Multinational Top-up Tax and Domestic Top-up Tax. tag:www.gov.uk,2005:/government/publications/amendment-to-the-value-added-tax-regulations-2025 2025-05-14T15:06:19+01:00 Amendment to the Value Added Tax Regulations 2025 This tax and information note is about legislation that allows HMRC to give a business more time to submit its final VAT return. tag:www.gov.uk,2005:/government/consultations/tax-treatment-of-remote-gambling 2025-05-06T16:20:01+01:00 Tax Treatment of Remote Gambling This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes. tag:www.gov.uk,2005:/government/consultations/consultation-on-reform-of-landfill-tax 2025-05-02T16:00:24+01:00 Consultation on reform of Landfill Tax 皇冠体育app government has published a consultation on reform of Landfill Tax. 皇冠体育app consultation seeks views proposals aimed at supporting the government鈥檚 ambition to transition to a more circular economy, simplifying the tax and re鈥� tag:www.gov.uk,2005:/government/publications/corporation-tax-changes-to-restitution-interest-rules 2025-04-28T16:47:28+01:00 Corporation Tax: changes to restitution interest rules This measure is about changes to restitution interest rules in part 8C of the Corporation Tax Act 2010. tag:www.gov.uk,2005:/government/publications/amendments-to-uk-law-relating-to-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:31:50+01:00 Amendments to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax This tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax. tag:www.gov.uk,2005:/government/consultations/strengthening-the-soft-drinks-industry-levy 2025-04-28T14:30:12+01:00 Strengthening the Soft Drinks Industry Levy HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL). tag:www.gov.uk,2005:/government/consultations/reform-of-transfer-pricing-permanent-establishment-and-diverted-profits-tax 2025-04-28T14:28:19+01:00 Reform of transfer pricing, permanent establishment and Diverted Profits Tax We welcome views on these proposals to reform the UK鈥檚 transfer pricing, permanent establishment and Diverted Profits Tax rules. tag:www.gov.uk,2005:/government/consultations/transfer-pricing-scope-and-documentation 2025-04-28T14:28:13+01:00 Transfer pricing 鈥� scope and documentation We welcome views on amending the small and medium enterprise exemption from transfer pricing and introducing an International Controlled Transactions Schedule. tag:www.gov.uk,2005:/government/publications/summary-of-tax-update-spring-2025-simplification-administration-and-reform 2025-04-28T00:00:00+01:00 Summary of tax update spring 2025: simplification, administration and reform A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system. tag:www.gov.uk,2005:/government/consultations/draft-legislation-carbon-border-adjustment-mechanism 2025-04-24T16:45:04+01:00 Draft legislation: carbon border adjustment mechanism 聽 This is a technical consultation on draft primary legislation for the carbon border adjustment mechanism. tag:www.gov.uk,2005:/government/publications/revenue-and-customs-brief-2-2025-the-use-of-vat-grouping-within-the-care-industry 2025-04-24T14:00:03+01:00 Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services. tag:www.gov.uk,2005:/government/publications/direction-under-regulation-22-of-the-delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019-si-2019360 2025-04-16T13:51:12+01:00 Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) 皇冠体育app direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information. tag:www.gov.uk,2005:/government/publications/the-horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025 2025-04-04T10:34:17+01:00 皇冠体育app Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes. tag:www.gov.uk,2005:/government/publications/directions-under-sections-690a-and-690d-of-the-income-tax-earnings-and-pensions-act-2003 2025-04-02T14:21:46+01:00 Directions under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003 Directions for employers or agents for notifications under sections 690A and 690D of the Income Tax (Earnings and Pensions) Act 2003. tag:www.gov.uk,2005:/government/publications/increasing-vat-and-other-taxes-late-payment-penalties-percentage-rate-relating-to-penalty-reform 2025-04-01T09:53:59+01:00 Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).