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This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.
Who is likely to be affected Recruitment agencies that use umbrella鈥�
1. Umbrella companies (1) ITEPA 2003 is amended as follows. (2) In Part 2鈥�
This measure is about reforms to strengthen HMRC鈥檚 ability to act against tax advisers who facilitate non-compliance.
Who is likely to be affected Tax advisers who facilitate non-compliance in鈥�
1. Conduct of tax agents (1) Schedule 1 contains provision about the鈥�
Publication of information about tax agents 1 Power to publish information鈥�
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
Summary Aims and objectives of this call for evidence This call for鈥�
1. Executive summary The call for evidence sought to understand and鈥�
This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).
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 tax information and impact note is about reforms to UK law relating to transfer pricing, permanent establishment and Diverted Profits Tax.
We welcome views on whether HMRC鈥檚 approach to correcting taxpayer inaccuracies in a claim or return could be improved.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC鈥檚 compliance work.
This consultation discusses expanding the existing 鈥榯ax conditionality鈥� approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
Screening equality impact assessment for HMRC's Electronic Sales Suppression project.
Find out how HMRC carries out civil investigations in cases where we suspect fraud.
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they 鈥�
This tax information and impact note clarifies HMRC鈥檚 functions regarding payment obligations in relation to Designated Persons subject to financial sanctions regulations.
An overview of why the Register of Overseas Entities is important for tax.
We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.
We welcome views on how HMRC can better understand, prevent, and collect international tax debt.
Legislation about what to report when a pleasure craft departs from Great Britain and Northern Ireland.
We welcome your views on these draft regulations to complete the legislation introducing new tax checks on licence renewal applications in England and Wales.
This tax information and impact note is about the interest rates on liabilities for Digital Services Tax.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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