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Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.
HMRC is seeking views from users of our statistics publications on proposed changes so we can continue to produce relevant statistics that meet users’ needs.
This tax information and impact note explains the VAT exemption on healthcare to include medical services directly supervised by registered pharmacists.
This tax information and impact note explains the extension of VAT relief for energy-saving materials to Northern Ireland.
We welcome views on this technical consultation for draft legislation to amend the VAT Regulations 1995.
Tax policy announcements at Budget 2021.
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about changes to the existing trade remedies legislation.
This tax information and impact note is about investigating and implementing bilateral safeguard measures which the UK has agreed with partners in its FTAs.
This tax information and impact note is about repaying trade remedies duties to businesses, or collecting outstanding duties from businesses, as appropriate.
HMRC’s initial equality impact assessment of the Penalty Reform and Interest Harmonisation for VAT project.
An updated assessment of the potential equality and people impacts of HMRC's Locations Programme.
This measure ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered An…
This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022.
Tax policy announcements at Spring Budget 2023.
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
The worldwide debt cap (WWDC) rules in Part 7, TIOPA 2010 are being changed where a revised statement of allocated disallowances is submitted on or after 15 March 2023.
This measure introduces a minor change to the Soft Drinks Industry Levy.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
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