Taxation (Post-transition Period) Bill
Information and supporting documents for the Taxation (Post-transition period) Bill.
Documents
Details
The Taxation (Post-transition Period) Bill prepares for the end of the Transition Period. The Explanatory Notes can also be seen here.
It takes forward changes to our tax system to support the smooth continuation of business across the UK. It will ensure legislation required for VAT, customs and excise duties and processes to support the practical implementation of the Northern Ireland Protocol is in place by the end of the Transition Period. It will also implement further changes to the tax system which are required ahead of the end of the Transition Period, including the introduction of a new system for collecting VAT on cross-border goods.