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This Tax Information and Impact Note is about people and registered mobile operators (RMOs) travelling into Northern Ireland (NI) with goods.
This tax information and impact note is about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations 2020 after 1 January 2020.
OTS outlines scope of a new review looking at the considerations, impacts and priorities HMRC should focus on in this area.
This brief confirms the withdrawal of 'airside' tax-free shopping in the UK and the VAT Retail Export Scheme from Great Britain, following the UK transition.
This Tax Information and Impact Note is about additional legislative changes to the Customs Transit Procedures.
This tax information and impact note is about the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
This document contains the Terms of Reference and Call for Evidence for the Review of the Gambling Act (2005).
First published during the 2019 to 2022 Johnson Conservative government
This brief explains the actions HMRC is taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they've been having difficulties in obtaining a certificate of status.
This note gives information on the changes to VAT treatment of overseas goods sold to customers from 1 January 2021.
A review of future policy on interest rates.
This Tax Information and Impact Note is about legislation resolving tax disputes arising from the interpretation and application of tax treaties between the UK and Member States
This instrument revokes The Double Taxation Dispute Resolution (EU) Regulations 2020.
Find out about the repeal and how it aims to prevent government departments and the NHS claiming full VAT refunds on employees’ private vehicles.
This is HM Revenue and Customs' initial equality impact assessment.
This Tax Information and Impact Note is about Charter Trustees for Bournemouth and the Charter Trustees for Poole being able to claim refunds of VAT.
This Tax Information and Impact Note is about the VAT zero-rate applied to the handling of qualifying aircraft and the handling and storage of the goods.
This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.
This tax information and impact note is about the increase in the duty rate on all tobacco products.
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