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Initial assessment of the impact of removing safety and security declaration requirements for exported empty units and outbound inter-port transhipments.
A technical consultation on this draft statutory instrument, which will widen the scope of tax legislation applying to alternative finance arrangements.
This tax information and impact note is about new simplified rules for customs transit arrangements and declarations of imported goods under a free zone.
This brief explains how HMRC now approaches determining if an activity is a business activity for VAT purposes.
HMRC’s initial equality impact assessment of the Residential Property Developers Tax.
Screening equality impact assessment for Making Tax Digital (MTD) for VAT.
Screening equality impact assessment for HMRC's prescribed P87 expenses form.
This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.
This brief explains HMRC's position on making a claim under the DIY Housebuilders Scheme.
This tax information and impact note applies to specialist haulage operators with an established base outside Great Britain.
This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.
Screening equality impact assessment for the National Insurance holiday for the employers of veterans.
Business by telephone — HM Revenue and Customs taxes contact centres.
HMRC welcomes comments on the draft revocation order for the Moscow stock exchange.
We welcome views on these draft statutory instruments ahead of their proposed introduction in 2022.
We are seeking views on the introduction of a corporate re-domiciliation regime to support companies seeking to relocate to the UK.
First published during the 2019 to 2022 Johnson Conservative government
HMRC’s screening equality impact assessment of the Qualifying Asset Holding Companies (QAHCs).
Legislation about what passenger information is needed for ships, aircraft and railway vehicles arriving in or departing from Great Britain and Northern Ireland.
HM Revenue and Customs' screening equality impact assessment of Post Office Card Account (POCA) - product cessation.
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
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