Policy papers and consultations

This tax information and impact note is about an administrative simplification for individuals claiming Transfer of residence relief when moving to the UK from 1 August 2022.

• From: HM Revenue & Customs
• Updated: 12 July 2022

• Commodity codes when claiming Transfer of residence relief

  Who is likely to be affected This measure will affect individuals who are…

This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.

• From: HM Revenue & Customs
• Updated: 28 October 2021

• Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of imports of dental prostheses into the United Kingdom

  Purpose of this brief The government announced at Autumn Budget 2021 that…

Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

• From: HM Revenue & Customs
• Updated: 7 October 2019

• HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (third edition)

  Section A: Background Introduction This is the third edition of the impact…

• HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (second edition)

  Section A: Background Introduction This is the second edition of the…

• HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (first edition)

  HMRC impact assessment for the movement of goods if the UK leaves the EU…