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A summary of measures to support the ambition for a tax system that is fair and supports growth.
The government announced a package of technical tax policy proposals on 18…
This brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to business to business wholesale supplies.
Purpose of this brief This brief clarifies HMRC’s technical position on…
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
Purpose of this brief This brief explains how VAT and excise legislation…
Enhanced Audio-Visual Expenditure Credit for UK Independent Films.
HMRC's screening impact equality assessment for the Electricity Generator Levy (EGL).
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.
This measure makes amendments to the Authorised Surplus Payments Charge (Variation of Rate) Order 2024.
Screening equality impact assessment for Basis Period Reform.
Find out more about changes to the High Income Child Benefit Charge that were announced at Spring Budget 2024, and what this means for Child Benefit payments.
This tax information and impact note is about reform of the Construction Industry Scheme.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
This tax information and impact note sets out changes to the exemption for registered providers of social housing and to the 15% rate of Stamp Duty Land Tax for public bodies.
This tax information and impact note explains the increase to the High Income Child Benefit Charge threshold, effective from 6 April 2024.
This tax information impact note gives the power to request additional evidential documentation to verify a DIY housebuilders claim.
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