July 2023
26 Regs: The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations, SI 2023/752, come into force.
August 2023
Regs: The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations, SI 2023/772, come into force.
14 Consultation: Comments close on UK law reform in transfer pricing, permanent establishment and diverted profits tax.
16 Consultation: Department for Business and Trade call for evidence as part of the UK government’s review of the corporate governance framework in the UK closes.
25 Consultation: Comments close on non-discretionary tax advantaged share schemes.
29 Consultation: Comments close on tackling non-compliance in the umbrella company market.
30 Consultation: Comments close on a proposed new voluntary standard for customs intermediaries.
September 2023
1 Consultation: OECD consultation on ‘the appropriateness of the scope and pricing framework’ for Amount B closes; comments close on Scottish visitor levy.
8 Consultation: Comments close on how customs declaration requirements can be streamlined.
12 Consultation: Comments close on draft guidance that provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
22 Consultation: Call for evidence closes on how to improve the temporary admission procedure in the UK.
28 Consultation: Treasury consultation on potential measures to address ‘avoidance, evasion and poor rating agent behaviour within the business rates system’ closes.
30 Compliance: HMRC extends downloadable CGT property return trial to this date (previously 30 June).
September 2023
| Date | Type | Details |
|---|---|---|
| 1 September 2023 | Consultation | Energy Profits Levy and the Energy Security Investment Mechanism consultation period closes |
| 12 September 2023 | Consultation | Draft Finance Bill 2024 consultation period closes |
| 12 September 2023 | Consultation | VAT Terminal Markets Order consultation period closes |
| 25 September 2023 | Consultation | Taxation of Employee Ownership Trusts and Employee Benefit Trusts consultation period closes |
October 2023
| Date | Type | Details |
|---|---|---|
| 1 October 2023 | New regime start date | The existing measure for tax checks for taxi and scrap metal licences in England and Wales extended to licences in Scotland and Northern Ireland from this date |
| 10 October 2023 | Consultation | Plastic packaging tax—chemical recycling and adoption of a mass balance approach consultation period closes |
November 2023
| Date | Type | Details |
|---|---|---|
| 9 November 2023 | Case | HMRC v Pickles and another (income tax: distributions) Court of Appeal scheduled to hear appeal |
| 30 November 2023 | New regime start date | Deadline for using Customs Declaration Service (CDS) extended to that date |
December 2023
| Date | Type | Details |
|---|---|---|
| 31 December 2023 | New regime start date | UK legislation implementing OECD Pillar 2 due to commence resulting in introduction of the new multinational top-up tax apply for the fiscal years beginning on or after this date |
January 2024
| Date | Type | Details |
|---|---|---|
| 1 January 2024 | New regime start date | New digital platform reporting requirements from this date |
| 1 January 2024 | Allowance | The new ‘audiovisual expenditure credit’ and ‘video game expenditure credit’ available in respect of accounting periods ending on or after this date |
| 1 January 2024 | Allowance | Creative industry tax reliefs: new expenditure credits effective from this date |
| 15, 16 and 17 January 2024 | Case | Strategic Branding Limited v HMRC (EBTs): UT scheduled to hear appeal in a two-day hearing in a three-day window |
April 2024
June 2024
| Date | Type | Details |
|---|---|---|
| 22 June 2024 | New regime start date | EU Directive on public country by country reporting becomes applicable to businesses (applying from first financial year starting after 22 June 2024) |
December 2024
| Date | Type | Details |
|---|---|---|
| 31 December 2024 | New regime start date | The government intends to implement backstop Undertaxed Profits Rule with effect for accounting periods beginning on or after no earlier than this date |
March 2025
April 2025
| Date | Type | Details |
|---|---|---|
| 1 April 2025 | Rates | Electric cars, vans and motorcycles will begin to pay vehicle excise duty from this date |
| 6 April 2025 | New regime start date | Change to data HMRC collects from customers |
| 6 April 2025 | New regime start date | Pensions schemes relief at source (RAS) legislative amendments become effective |
March 2026
| Date | Type | Details |
|---|---|---|
| 31 March 2026 | Thresholds | Maintenance of the VAT registration or deregistration thresholds at £85,000 and £83,000 respectively ends |
April 2026
| Date | Type | Details |
|---|---|---|
| 6 April 2026 | Regime start date | Making tax digital for income tax self assessment starts from this date |
September 2026
| Date | Type | Details |
|---|---|---|
| 30 September 2026 | New regime start date | SDLT relief for freeports applies until this date |
March 2027
| Date | Type | Details |
|---|---|---|
| 31 March 2027 | Regime end date | The temporary zero rate VAT on all installations of qualifying energy-saving materials that are made on or after 1 April 2022 ends on this date |
March 2028
| Date | Type | Details |
|---|---|---|
| 31 March 2028 | Regime end date | Energy profits levy to end on this date |
July 2023
26 Regs: The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations, SI 2023/752, come into force.
August 2023
Regs: The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations, SI 2023/772, come into force.
14 Consultation: Comments close on UK law reform in transfer pricing, permanent establishment and diverted profits tax.
16 Consultation: Department for Business and Trade call for evidence as part of the UK government’s review of the corporate governance framework in the UK closes.
25 Consultation: Comments close on non-discretionary tax advantaged share schemes.
29 Consultation: Comments close on tackling non-compliance in the umbrella company market.
30 Consultation: Comments close on a proposed new voluntary standard for customs intermediaries.
September 2023
1 Consultation: OECD consultation on ‘the appropriateness of the scope and pricing framework’ for Amount B closes; comments close on Scottish visitor levy.
8 Consultation: Comments close on how customs declaration requirements can be streamlined.
12 Consultation: Comments close on draft guidance that provides additional information on administration, chargeability and scope for multinational top-up tax and domestic top-up tax.
22 Consultation: Call for evidence closes on how to improve the temporary admission procedure in the UK.
28 Consultation: Treasury consultation on potential measures to address ‘avoidance, evasion and poor rating agent behaviour within the business rates system’ closes.
30 Compliance: HMRC extends downloadable CGT property return trial to this date (previously 30 June).
September 2023
| Date | Type | Details |
|---|---|---|
| 1 September 2023 | Consultation | Energy Profits Levy and the Energy Security Investment Mechanism consultation period closes |
| 12 September 2023 | Consultation | Draft Finance Bill 2024 consultation period closes |
| 12 September 2023 | Consultation | VAT Terminal Markets Order consultation period closes |
| 25 September 2023 | Consultation | Taxation of Employee Ownership Trusts and Employee Benefit Trusts consultation period closes |
October 2023
| Date | Type | Details |
|---|---|---|
| 1 October 2023 | New regime start date | The existing measure for tax checks for taxi and scrap metal licences in England and Wales extended to licences in Scotland and Northern Ireland from this date |
| 10 October 2023 | Consultation | Plastic packaging tax—chemical recycling and adoption of a mass balance approach consultation period closes |
November 2023
| Date | Type | Details |
|---|---|---|
| 9 November 2023 | Case | HMRC v Pickles and another (income tax: distributions) Court of Appeal scheduled to hear appeal |
| 30 November 2023 | New regime start date | Deadline for using Customs Declaration Service (CDS) extended to that date |
December 2023
| Date | Type | Details |
|---|---|---|
| 31 December 2023 | New regime start date | UK legislation implementing OECD Pillar 2 due to commence resulting in introduction of the new multinational top-up tax apply for the fiscal years beginning on or after this date |
January 2024
| Date | Type | Details |
|---|---|---|
| 1 January 2024 | New regime start date | New digital platform reporting requirements from this date |
| 1 January 2024 | Allowance | The new ‘audiovisual expenditure credit’ and ‘video game expenditure credit’ available in respect of accounting periods ending on or after this date |
| 1 January 2024 | Allowance | Creative industry tax reliefs: new expenditure credits effective from this date |
| 15, 16 and 17 January 2024 | Case | Strategic Branding Limited v HMRC (EBTs): UT scheduled to hear appeal in a two-day hearing in a three-day window |
April 2024
June 2024
| Date | Type | Details |
|---|---|---|
| 22 June 2024 | New regime start date | EU Directive on public country by country reporting becomes applicable to businesses (applying from first financial year starting after 22 June 2024) |
December 2024
| Date | Type | Details |
|---|---|---|
| 31 December 2024 | New regime start date | The government intends to implement backstop Undertaxed Profits Rule with effect for accounting periods beginning on or after no earlier than this date |
March 2025
April 2025
| Date | Type | Details |
|---|---|---|
| 1 April 2025 | Rates | Electric cars, vans and motorcycles will begin to pay vehicle excise duty from this date |
| 6 April 2025 | New regime start date | Change to data HMRC collects from customers |
| 6 April 2025 | New regime start date | Pensions schemes relief at source (RAS) legislative amendments become effective |
March 2026
| Date | Type | Details |
|---|---|---|
| 31 March 2026 | Thresholds | Maintenance of the VAT registration or deregistration thresholds at £85,000 and £83,000 respectively ends |
April 2026
| Date | Type | Details |
|---|---|---|
| 6 April 2026 | Regime start date | Making tax digital for income tax self assessment starts from this date |
September 2026
| Date | Type | Details |
|---|---|---|
| 30 September 2026 | New regime start date | SDLT relief for freeports applies until this date |
March 2027
| Date | Type | Details |
|---|---|---|
| 31 March 2027 | Regime end date | The temporary zero rate VAT on all installations of qualifying energy-saving materials that are made on or after 1 April 2022 ends on this date |
March 2028
| Date | Type | Details |
|---|---|---|
| 31 March 2028 | Regime end date | Energy profits levy to end on this date |
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")
