Guidance

Taxation (Post-transition Period) Bill

Information and supporting documents for the Taxation (Post-transition period) Bill.

Documents

Taxation (Post-transition Period) Bill: Delegated Powers Note

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VAT: Amending the Value Added Tax Act 1994 in order to implement the Northern Ireland Protocol

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Excise duty: amendments in order to implement the Northern Ireland Protocol

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Fuel Duty – Aviation Gasoline (Avgas) rate

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VAT: Alternative VAT treatment of Goods from Overseas

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IPT: Post transition period amendment to Insurance Premium Tax (IPT) liability notices power

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Corporation Tax: Controlled Foreign Company (CFC) State aid Recovery/Measure

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Customs duty: Amendment of the Taxation (Cross-border Trade) Act 2018

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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.

Updates to this page

Published 8 December 2020

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