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This brief explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.
This tax information and impact note details technical amendments to the changes being introduced from 23 March 2022, to rates of fuel duty.
This tax and impact note details the introduction of the time-limited zero-rate of VAT for the installation of certain Energy Saving Materials in residential accommodation and the permanent reversal of legislative changes in…
This tax information and impact note is about changes to simplify moving goods from Great Britain or the Isle of Man to Northern Ireland from 1 April 2022.
This is a technical consultation, and we welcome views on these draft regulations which will amend definitions in the bank-specific tax rules.
This tax information and impact note applies to banking companies and groups that include a banking company, within the charge to Corporation Tax.
This brief explains what you must do if you've chosen to continue using the Lennartz mechanism and you entered the arrangement before 22 January 2010.
This tax information and impact note is about derivative contracts used to hedge foreign exchange risks relating to acquisitions or disposals of shareholdings.
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 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 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 brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
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 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.
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 is HM Revenue and Customs' screening equality impact assessment of the Non Resident Stamp Duty Land Tax (NRSDLT) surcharge.
The government has published consultations and calls for evidence in a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
A list of all non-structural tax reliefs available to taxpayers at November 2021 and the policy objective for each relief.
Don’t include personal or financial information like your National Insurance number or credit card details.
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