HMRC is managing the Loan Charge, a tax enforcement measure targeting disguised remuneration schemes where employers and intermediaries used loans to avoid income tax and National Insurance contributions. The policy has been controversial due to retrospective application and significant taxpayer bills; HMRC has commissioned independent reviews to assess implementation and fairness while continuing to pursue affected participants and report company payments.
This consultation seeks views on proposals to introduce new requirements to report transactions between close companies and their participators to HMRC
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
This technical consultation seeks comments on the draft PAYE Regulations in respect of Car Data Reporting Requirements and Reporting Taxable Amounts due under Optional Remuneration Arrangements.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
A consultation on proposals to align the dates by which an employee has to ‘make good’ the cost of their benefit-in-kind.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and Customs (HMRCs) ESCs.
Extra Statutory Concessions (ESCs): Consultation on draft legislation to preserve the effect of one HM Revenue and Customs (HMRC) ESC
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.