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HMRC's strategy for tackling the hidden economy - taxis, private hire vehicles and scrap metal dealers - by making licence renewals conditional on tax checks.
This tax information and impact note is about a temporary exemption from Income Tax benefit in kind charge for employees who get a coronavirus antigen test from their employer.
This tax information and impact note is about a temporary measure for reimbursed expenses for home-office equipment, due to coronavirus (COVID-19).
This tax information and impact note is about Fuel Duty changes for diesel used in private pleasure craft.
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
This tax information and impact note is about issues raised in a review of EU exit VAT legislation and applies to businesses that trade in or move goods to or from the United Kingdom.
This briefing sets out HMRC's approach to collecting tax debts and customer support as the UK emerges from the COVID-19 pandemic.
This brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
This tax information and impact note is about an extension to the transitional entry in declarant’s records (EIDR) simplified customs declaration process (delayed declarations).
This tax information and impact note is about operators of combined heat and power stations (CHPs) who will not meet performance standards for reasons associated with coronavirus (COVID-19).
HMRC needs to prioritise the resource we spend on statistical publications to balance the growth in recent priority productions with our limited resources.
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.
This tax information and impact note is about providing National Insurance relief employees of Armed Forces veterans.
This tax information and impact note is about an exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments.
This tax Information and impact note is about Class 1 National Insurance contributions relief for eligible employers and employees working in a Freeport tax site.
This tax information and impact note is about legislative changes to the disclosure of tax avoidance schemes to stop National Insurance contributions avoidance.
This tax information and impact note is about reporting payments of certain types of non-taxable pension death payments using Real Time Information (RTI).
This tax information and impact note is about removing the potential for a Customs Duty and VAT charge where certain UK goods return to Great Britain after a temporary period in Northern Ireland.
This Tax Information and Impact Note is about additional legislative changes that will allow customs procedures to continue to operate efficiently and will help facilitate the movement of goods.
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