We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
A technical consultation on this draft statutory instrument, which will widen the scope of tax legislation applying to alternative finance arrangements.
This consultation seeks views on the draft Occupational Pension Schemes (Governance and Registration) (Amendment) Regulations 2019.
First published during the 2019 to 2022 Johnson Conservative government
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.
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.
We welcome views on these draft statutory instruments ahead of their proposed introduction in 2022.
A technical consultation on this draft statutory instrument, which will extend certain information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).