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Policy paper: Revenue and Customs Brief 12 (2026): VAT zero rate on donated medicines
This brief explains when the zero rate of VAT applies to medicines supplied free of charge. This change applies from 23 June 2026.
英国税务海关总署 HMRC · Published 10/29/2026, 02:03Stamp Duty Land Tax on Leasehold sales
Find out about Stamp Duty Land Tax (SDLT) on leasehold properties.
英国税务海关总署 HMRC · Published 10/29/2026, 02:01Digital reporting for Lifetime ISAs
Find out the software requirements for reporting Lifetime ISA payments, transfers and withdrawals to HMRC.
英国税务海关总署 HMRC · Published 10/29/2026, 01:57Policy paper: Stamp Duty Land Tax — Local Government Pension Scheme Relief
This measure is about changes to Stamp Duty Land Tax (SDLT) for purchases made by Local Government Pension Scheme pooled investment vehicles.
英国税务海关总署 HMRC · Published 10/29/2026, 01:37Policy paper: Capital Gains Tax relief on gifts of business assets
This tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: VAT: electronic invoicing
This tax information and impact note is about the introduction of e-invoicing requirements for VAT invoices (including public bodies) from April 2029.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: Securities Transfer Tax — modernisation of the Stamp Taxes on Shares Framework
The measure is about the Securities Transfer Tax that will apply on the transfer of securities and replace Stamp Duty and Stamp Duty Reserve Tax.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: Reform of the foreign permanent establishment exemption
This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: VAT changes following the abolition of NHS England
This tax information and impact note is about changes to the VAT Act 1994 which are required because NHS England will be abolished in 2027.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: Individual Savings Accounts (ISAs) compliance package
The measure introduces a modern, fair and effective Individual Savings Account (ISA) compliance framework that supports digital reporting and makes sure the ISA system operates as intended.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: Corporation Tax treatment of investment life insurance contract payouts
This tax information and impact note is about a change that clarifies when a company that is not a life insurance company can claim a partial Corporation Tax exemption on a payout from an investment life insurance contract.
英国税务海关总署 HMRC · Published 10/29/2026, 01:36Policy paper: VAT online marketplace liability extension
This tax information and impact note is about the extension of online marketplace liability to all sales of goods where the marketplace facilitates the sale of those goods by UK businesses.
英国税务海关总署 HMRC · Published 10/29/2026, 01:34Policy paper: Excise duty — penalties for wrongdoing
This measure introduces a financial penalty for deliberately trying to evade UK excise duty before the first excise duty point.
英国税务海关总署 HMRC · Published 10/29/2026, 01:34Policy paper: Reforming customs rules for low value imports
This measure will remove the £135 duty relief and introduce new customs arrangements for low value imports.
英国税务海关总署 HMRC · Published 10/29/2026, 01:34Policy paper: Air Passenger Duty and private jets
The measure confirms that from April 2027, the higher rate of Air Passenger Duty will apply to aircraft of 5.7 tonnes or more that are used as a private or business jet.
英国税务海关总署 HMRC · Published 10/29/2026, 01:34Policy paper: Vehicle Excise Duty (VED) exemption for search and rescue vehicles
This measure gives search and rescue charities an exemption from Vehicle Excise Duty (VED) on eligible vehicles.
英国税务海关总署 HMRC · Published 10/29/2026, 01:34VAT Health
This guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994
英国税务海关总署 HMRC · Published 10/28/2026, 21:53Research: Plastic Packaging Tax Evaluation
The full evaluation of the of the Plastic Packaging Tax produced by HM Revenue and Customs.
英国税务海关总署 HMRC · Published 10/28/2026, 21:51Modernising and standardising company tax returns
A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.
英国税务海关总署 HMRC · Published 10/28/2026, 21:50Requiring payment of VAT and PAYE return liabilities by Direct Debit
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
英国税务海关总署 HMRC · Published 10/28/2026, 21:50Machine Games Duty — changing who is liable for the duty
This consultation seeks views on the implementation of changes to Machine Games Duty (MGD) liability.
英国税务海关总署 HMRC · Published 10/28/2026, 21:50Policy paper: Draft legislation: goods vehicles transitional provision for end of temporary rates
This clause makes transitional provision for goods vehicles that have benefited from the temporary Vehicle Excise Duty (VED) rates introduced by section 3 of the Taxation (Energy and Vehicles) Act 2026.
英国税务海关总署 HMRC · Published 10/28/2026, 21:49Corporate report: Fiscal Events 2026 — factsheets
This collection brings together factsheets on measures announced at Fiscal Events 2026, including planned reforms and consultations across the tax system.
英国税务海关总署 HMRC · Published 10/28/2026, 21:49Business Systems Integration
The purpose of this call for evidence is to gather views on the role business systems integration could play in making it easier for businesses to keep records.
英国税务海关总署 HMRC · Published 10/28/2026, 21:49
