HM Revenue & Customs (HMRC)
The circumstances in which royalties and other types of payment made to connected persons not resident in the UK have a liability to Income Tax.
We would like your views on draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).
We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.
HMRC’s strategy for offshore tax compliance.
On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
This briefing explains what Child Benefit is, how it works, and who should claim.
This brief explains the correct treatment for the deduction of import VAT paid by a taxable person who is not the owner of the relevant goods.
Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.
We are seeking views on draft legislation that amends the scope of the reduced rate for energy-saving materials to ensure consistency with EU law.
HMRC sets out the background in a discussion paper and asks you to respond to questions about the way it charges fees to the businesses it supervises.
This brief explains changes for verifying claims for VAT refunds submitted by non-EU businesses under the Overseas Refund Scheme.
This issue briefing provides information about the extra support HMRC provides to customers to help them meet their tax obligations.
We are inviting views on changes to Capital Gains Tax lettings reliefs and the final period exemption that were announced at Budget 2018.
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 is a consultation on the measure announced at Budget 2018.
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.
This page includes summaries of Conflict, Stability and Security Fund programmes in the Eastern Europe, Central Asia and Western Balkans region.
We welcome views on this draft legislation for changes to Regulation 38 of the VAT Regulations 1995 (SI 1995/2518) and consequential amendments to Regulations 24 and 15.
The government is committed to ensuring everyone, whether an individual or a business, pays their fair share of tax.
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