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OTS publishes an update on aspects of its recent Life Events report.
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
Scoping document published for new OTS review.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
OTS publishes an update on PAYE aspects of two of its recent reports.
This is HM Revenue and Customs' initial equality impact assessment of the digital ‘pay here’ interfaces on the HMRC App.
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
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 tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
The Trade and Cooperation Agreement (TCA) between the UK and EU established official-level Specialised Committees to monitor the implementation of the TCA. The Trade Specialised Committee on VAT Administrative Cooperation an…
First published during the 2019 to 2022 Johnson Conservative government
Draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic.
This tax information and impact note is about a tax exemption for certain people involved with the UEFA Women’s EURO 2022 Finals tournament football matches.
This tax information and impact note is about a tax exemption for certain people involved with the 2022 Birmingham Commonwealth Games.
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.
Legislation about what to report when a pleasure craft arrives into Great Britain and Northern Ireland.
Legislation about what to report when a pleasure craft departs from Great Britain and Northern Ireland.
OTS publishes an update on reports about simplifying everyday tax for smaller businesses and individuals.
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