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This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
Who is likely to be affected Employers who make termination payments and…
This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.
Who is likely to be affected UK fulfilment houses that handle imported…
This tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for proceedings relating to their employment, including indemnity insurance.
Who is likely to be affected Employees (or former employees) with costs…
This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.
This tax information and impact note introduces a new knowledge specific penalty regime to strengthen HM Revenue and Customs fight against VAT fraud.
This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.
This Tax information and impact note gives guidance on contributions to grassroots sport.
This tax information and impact note reduces the extent to which interest payments can be used to erode the UK tax base, raising around £1billion additional tax annually.
This is the Autumn Statement in full. You can find all supporting and related documents below.
First published during the 2016 to 2019 May Conservative government
Guidance for submitting Budget representations.
This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.
This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).
This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.
This tax information and impact note is a new Corporation Tax relief for museums and galleries.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
This tax information and impact note applies to operators of co-ownership authorised contractual schemes (CoACS) and investors in CoACS.
This tax information and impact note changes the off-payroll working rules from an individual worker's personal service company (PSC) to any public sector body, agency or third party paying the worker's company.
The Chancellor has presented his Autumn Statement to Parliament – here's a summary of what was announced.
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