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This tax information and impact note is about the changes introduced by the Child Trust Funds (Amendment) Regulations 2026.
This tax and information note is about changes introduced by the Individual Savings Account (Amendment) Regulation 2026.
This tax information and impact note is about updates to the current power to permit regulations laid in the 2025 to 2026 tax year to take effect for the 2024 to 2025 tax year.
Explanatory Notes and Tax Information and Impact Note for government amendments in Report Stage of Finance Bill 2025-26.
This tax information and impact note is about the amendment to the treatment of unrelieved surplus Advance Corporation Tax.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.
This tax information and impact note is about the extension to the cut in fuel duty rates to the end of August 2026 and the new rates from September 2026.
This brief describes changes to Aggregates Levy following devolution to Scotland on 1 April 2026.
This tax information and impact note is about Income Tax exemption for major sporting events (Glasgow 2026 Commonwealth Games).
Ownership and Control Test in UK Financial Sanctions Regulations
This technical consultation seeks comments on the draft secondary legislation for carbon border adjustment mechanism (CBAM)
This briefing explains HMRC's operational activity following the new independent review of the Loan Charge.
We are seeking views on strengthening the law on tipping.
This tax information and impact note provides details on changes to alcohol duty rates.
This measure will increase the limits of the Enterprise Management Incentive scheme to make the scheme more accessible to scale-up companies.
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2025-26.
This tax information and impact note is about changes in banding criteria and increases in the rate of Economic Crime Levy for entities with a UK revenue of more than £10.2 million each year.
This tax information and impact note is about updates being made to the Multinational Top-up Tax and Domestic Top-up Tax, which were brought in as part of the UK's implementation of Pillar 2.
The government is consulting on a proposal to align the 2015 CARE scheme revaluation date with the start of the tax year.
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