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This is HM Revenue and Customs' initial equality impact assessment.
This tax information and impact note is about changes to provide full customs controls at all border locations from 1 January 2022.
This measure introduces an increase in the normal minimum pension age.
This measure intends to reform basis periods for Income Tax for the self-employed, it also launches a consultation on how to implement reform.
This measure introduces a legislative change to the hybrid and other mismatches rules.
This measure introduces tougher more effective sanctions to tackle the sale of illicit tobacco.
This paper outlines potential reform to the way public bodies manage their VAT affairs. The period for responses to the policy paper has concluded.
First published during the 2019 to 2022 Johnson Conservative government
This call for evidence examines how VAT grouping provisions operate in the UK and potential changes, including on establishment and compulsory grouping. This call for evidence has concluded.
This Call for Evidence seeks stakeholder views on the government’s assessment of the VAT challenges created by the Sharing Economy. This call for evidence has concluded
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
We welcome views on proposed sanctions to tackle tobacco duty evasion and extending HMRC traceability enforcement powers to Trading Standards officers.
We welcome views on the government’s new policy to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome your views on the principles and design of a new framework for Stamp Duty and Stamp Duty Reserve Tax.
This tax information and impact note is about the new plastic packaging tax.
This technical consultation seeks comments on the draft statutory instruments for the new Plastic Packaging Tax.
This statement is being made in relation to the Money Laundering and Terrorist Financing (Amendment) (High-Risk Countries) Regulations 2021 (S.I. 2021/392).
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 brief explains VAT liability of daycare services supplied by private bodies in England and Wales.
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