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This tax information and impact note applies to non-UK residents participating or involved in the Finalissima football match.
This tax information and impact note aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.
This tax information and impact note is about changes to simplify moving goods from Great Britain or the Isle of Man to Northern Ireland from 1 April 2022.
This is a technical consultation, and we welcome views on these draft regulations which will amend definitions in the bank-specific tax rules.
This tax information and impact note applies to banking companies and groups that include a banking company, within the charge to Corporation Tax.
This brief explains what you must do if you've chosen to continue using the Lennartz mechanism and you entered the arrangement before 22 January 2010.
This tax information and impact note is about derivative contracts used to hedge foreign exchange risks relating to acquisitions or disposals of shareholdings.
This tax information and impact note is about the appropriate rights of review and appeal for traders. It also clarifies relevant legislation.
This tax information and impact note applies to individuals who receive payments from non-resident trusts.
This tax information and impact note is about issues identified in changes made to the Value Added Tax Act 1994 by the Finance Act 2021 to implement the VAT e-commerce package and other miscellaneous amendments.
This brief explains how businesses should file their VAT returns while waiting for a decision on their VAT grouping application.
This brief is about how the UK’s withdrawal from the EU affects end-customer claims for refunds of VAT overpaid to a supplier.
We welcome views on the technical guidance for the government’s new policy: Notification of uncertain tax treatment by large business.
This is HM Revenue and Customs' initial equality impact assessment of the digital ‘pay here’ interfaces on the HMRC App.
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This tax information and impact note is about regulations which prescribe relief from Stamp Duty and Stamp Duty Reserve Tax for transactions which are cleared by LCH SA.
This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).
This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
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