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This tax information and impact note is about the Post Office compensation schemes measure, laid on 22 February 2024.
Who is likely to be affected Postmasters entitled to, or in receipt of…
This brief explains the VAT treatment of voluntary carbon credits from 1 September 2024, including the voluntary carbon credits that will be in the scope of the Terminal Markets Order.
Purpose of this Brief This brief explains: the VAT treatment of voluntary…
This tax information and impact note extends the window to claim the tax reliefs available in Freeport and Investment Zone special tax sites from 5 to 10 years.
Who is likely to be affected Businesses investing and hiring new employees…
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.
Information on preparing for the Economic Crime Levy (ECL).
This tax information and impact note is about changes to the rules for using trade losses for Corporation Tax purposes, in the event of transfers of business by building societies.
A summary of measures to support the ambition for a tax system that is fair and supports growth.
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.
This brief explains how VAT and excise legislation should be interpreted from 1 January 2024.
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.
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