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We welcome views on proposed changes to Follower Notices penalties.
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
This tax information and impact note is about enhanced capital allowances for plant and machinery in Freeports.
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
National Insurance contributions relief for employers, providing a zero rate of employers Class 1 National Insurance contributions on the earnings of a qualifying veteran.
Have your say on a new set of proposals to offer more flexibility to senior clinicians in the NHS Pension Scheme.
First published during the 2019 to 2022 Johnson Conservative government
The OTS is seeking views to inform its new review.
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
This brief gives an update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU).
We are seeking views on draft clauses that will enable employers to apply a zero-rate secondary Class 1 Employer National Insurance contributions on the salaries of veterans during the first year of civilian employment.
We welcome views on the National Insurance contribution holiday for veterans announced at Spring Budget 2020. This relief will be available to employers of veterans from April 2021.
This is HM Revenue and Customs' initial equality impact assessment.
This Tax Information and Impact Note is about modifications to secondary legislation which details the UK’s rules on the holding and movement of excise goods by businesses.
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.
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