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Joint statement regarding a compromise on a transitional approach to the international Pillar 1 tax agreement.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about the Customs Duty, excise duty and VAT rules that will apply for UK free zones.
This brief explains HMRC's policy on the revised meaning of ‘entire interest’ in the VAT treatment of the construction self-supply charge.
This policy paper considers the impacts of the next phases of Making Tax Digital.
Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods.
OTS publishes analysis of the potential benefits, costs and implications of a change to the tax year.
This tax information and impact note is about repealing the VAT (Treatment of Transactions) Order 1992 (the 1992 Order).
This measure gives an Income Tax exemption for UEFA accredited individuals who are not resident in the UK and earn an income from UK-hosted EURO 2020 matches.
This measure gives an Income Tax exemption for UEFA accredited individuals who are not resident in the UK and earn an income from 2021 UEFA Super Cup match.
Illustrative analysis of the impact of the combined tax and spending announcements set out in “Building Back Better: Our Plan for Health and Social Care” on household incomes.
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
We’re inviting views on draft legislation that will repeal a piece of redundant legislation.
This is HM Revenue and Customs' initial equality impact assessment.
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
Find out how the government intends to use the powers in the National Insurance Contributions Bill 2021.
This technical note explains how the 2019-20 income tax data published by HMRC today is used to update the Scottish Government’s funding.
Seeking views on the systemic effectiveness of the UK’s anti-money laundering and counter terrorist financing regulatory and supervisory regimes and how they contribute to the overarching objective of countering economic cri…
This tax information and impact note is about changes to provide full customs controls at all border locations from 1 January 2022.
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