News

Latest HMRC News

• Policy paper: 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.

• Report a problem using the Customs Declaration Service

  Find out what to do if you experience a problem whilst submitting a declaration using the Customs Declaration Service.

• Check if you need to pay tax when you receive cryptoassets

  Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin).

• Policy paper: 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.

• Modernisation of the Stamp Taxes on Shares Framework – 1.5% charge

  We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.

• Policy paper: Reporting and paying Income Tax and Class 1A National Insurance contributions on benefits in kind in real time – an update

  This technical note provides an update to the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2027.

• Strengthening the Soft Drinks Industry Levy

  HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).

• Stamp Taxes on Shares modernisation

  We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.

• Policy paper: Government response: Bringing goods into the UK temporarily

  This response sets out how the government will improve the Temporary Admission procedure for traders importing goods temporarily, following a Call for Evidence in 2023.

• Customs treatment of post and parcel exports

  We welcome views on the customs treatment of low-value post and parcel exports, in particular the Export Memorandum of Understanding and Extra Territorial Offices of Exchange.