Open Consultations

This consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.

Many employees incur expenses as part of doing their job which are a part of everyday working life. Some employers will pay for business expenses directly, while others will reimburse their employees for costs they incur. Some employees will pay for the expenses themselves. Either way, the cost of expenses can be a significant consideration for businesses and employees alike. 

The growth in shopping via online marketplaces has resulted in significant losses of VAT. HMRC estimates that the losses from overseas businesses selling goods to UK consumers via online marketplaces was £1-1.5 billion of VAT in 2015 - 2016.

This is a consultation on options for combatting fraud on labour provision in the construction sector.

This consultation sets out HMRC’s proposals for new late submission penalties under Making Tax Digital and provides an update on the plan to penalise late payment by penalty interest.