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This briefing explains why we calculate the tax gap each year and how it influences the way we work to collect taxes.
Guidance on the reporting of alcohol back calculation cases where the time between the reported last drink and the incident of interest is less than 1 hour.
We're seeking views on proposals to pro-rata holiday entitlement for part-year and irregular hours workers based on the annual hours they work.
First published during the 2022 to 2024 Sunak Conservative government
This technical note sets out the methodology we recommend for how these thresholds are calculated and provides illustrative examples.
Employment Tribunal decision.
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