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This tax information and impact note is about the appropriate rights of review and appeal for traders. It also clarifies relevant legislation.
This tax information and impact note applies to individuals who receive payments from non-resident trusts.
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
This brief explains how businesses should file their VAT returns while waiting for a decision on their VAT grouping application.
This brief is about how the UK’s withdrawal from the EU affects end-customer claims for refunds of VAT overpaid to a supplier.
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
This is HM Revenue and Customs' initial equality impact assessment of the digital ‘pay here’ interfaces on the HMRC App.
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This tax information and impact note is about regulations which prescribe relief from Stamp Duty and Stamp Duty Reserve Tax for transactions which are cleared by LCH SA.
This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).
This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
Draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic.
This tax information and impact note is about a tax exemption for certain people involved with the UEFA Women’s EURO 2022 Finals tournament football matches.
This tax information and impact note is about a tax exemption for certain people involved with the 2022 Birmingham Commonwealth Games.
This brief informs businesses that HMRC is reviewing how VAT is claimed on the cost of charging electric vehicles and how to account for VAT on any private use.
Legislation about what to report when a pleasure craft arrives into Great Britain and Northern Ireland.
Legislation about what to report when a pleasure craft departs from Great Britain and Northern Ireland.
This tax information and impact note is about measures to extend staged customs controls, remove restrictions and make changes for VAT registered businesses for goods in Ireland or, where applicable, Northern Ireland before …
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