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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).
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
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 measure introduces a number of amendments to the Construction Industry Scheme (CIS).
This tax information and impact note explains the temporary increase in the nil rate band for Stamp Duty Land Tax on residential property from 8 July 2020 to 31 March 2021.
This tax information and impact note is about preventing a loophole in an existing domestic reverse charge for emissions allowances following the introduction of a UK emissions trading scheme on 1 January 2021.
The government has published a number of tax-related consultations and calls for evidence on a range of tax administration and tax policy areas.
First published during the 2019 to 2022 Johnson Conservative government
We welcome views on the government’s intention to require large businesses to notify HMRC where they have adopted an uncertain tax treatment.
We welcome views about the operation of the partial exemption and the Capital Goods Scheme regimes to ensure that they continue to be operated fairly and efficiently.
We are seeking the views of organisations and individuals on how the Social Investment Tax relief has affected access to finance for social enterprises.
First published during the 2016 to 2019 May Conservative government
We welcome comments on our questions about how, if introduced, the Carbon Emissions Tax would operate and on proposals for development of the tax.
We're seeking views on policy options for a new levy on gas suppliers to fund support for green gas injection into the gas grid.
This measure introduces a limit to prevent the abuse of Research and Development (R&D) tax relief for SMEs.
This brief sets out the changes in the VAT treatment of certain supplies of hospitality, hotel and holiday accommodation, and admission to certain attractions as announced at Budget 2021.
This tax information and impact note is about the restoration of plant and machinery leases to pre-COVID-19 treatment.
This tax information and impact note is about the tax deductibility of business rates repayment.
This tax information and impact note is about the VAT deferral new payment scheme and deterrent.
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
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