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This tax information and impact note is about legislative changes that will allow customs procedures to continue operating efficiently at the end of the transition period.
This brief gives an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU).
This tax information and impact note concerns the UK’s Integrated Tariff Schedule, setting out the rules for the classification of goods and the approach for determining the tariff applicable to those goods.
We are seeking views on draft clauses that will enable employers to apply a zero-rate secondary Class 1 Employer National Insurance contributions on the salaries of veterans during the first year of civilian employment.
We welcome views on the National Insurance contribution holiday for veterans announced at Spring Budget 2020. This relief will be available to employers of veterans from April 2021.
This is HM Revenue and Customs' initial equality impact assessment.
This is HM Revenue and Customs' initial equality impact assessment
This Tax Information and Impact Note is about modifications to secondary legislation which details the UK’s rules on the holding and movement of excise goods by businesses.
This tax information and impact note is about a number of legislative changes that will allow customs procedures to operate appropriately at the end of the transition period.
This Tax Information and Impact Note is about people and registered mobile operators (RMOs) travelling into Northern Ireland (NI) with goods.
This tax information and impact note is about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations 2020 after 1 January 2020.
This tax information and impact note is about how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
This brief confirms the withdrawal of 'airside' tax-free shopping in the UK and the VAT Retail Export Scheme from Great Britain, following the UK transition.
This Tax Information and Impact Note is about additional legislative changes to the Customs Transit Procedures.
This tax information and impact note is about the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
This brief explains the actions HMRC is taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.
This note gives information on the changes to VAT treatment of overseas goods sold to customers from 1 January 2021.
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