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We welcome views on proposed notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021 (SI 2021 No. 1076).
HMRC’s initial equality impact assessment of the European Economic Area and Swiss nationals' access to HMRC-administered benefits following the end of the grace period to apply to the EU Settlement Scheme.
Recent developments and planned negotiations on Double Taxation Agreements (DTA).
This tax information and impact note applies to corporate purchasers of property in England and Northern Ireland that is liable to Stamp Duty Land Tax (SDLT).
HMRC welcomes views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax return.
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 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
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