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This tax information and impact note is about a VAT-related payment scheme for motor vehicle exporters.
1. Who is likely to be affected Businesses buying eligible used motor…
How HMRC works with agents so that they can meet their obligations under the tax administration system.
What are tax agents Tax agents are agents and advisers based in the UK or…
HMRC’s screening equality impact assessment of the Plastic Packaging Tax.
Policy objective From 1 April 2022, Plastic Packaging Tax (PPT) will be…
This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
This brief sets out changes to the option to tax forms from 1 February 2023.
We are seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.
We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…
We welcome views on the draft regulations for the Transfer Pricing Documentation measure, which supports the measure’s primary legislation.
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
This measure introduces a new tax on exceptional electricity generation receipts of qualifying generating undertakings from 1 January 2023 to 31 March 2028.
How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.
An overview of why the Register of Overseas Entities is important for tax.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
HMRC’s initial equality impact assessment of the Contact Engagement Programme.
This tax information and impact note is about targeted changes to customs requirements that apply for imported goods. It also clarifies relevant legislation relating to one of the changes.
We welcome views on the inclusion of cryptoassets in the Investment Transactions List of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes.
HMRC’s initial equality impact assessment of the Payments and Debt Programme: Harmonising payments – paper BACs refund remittances.
This tax information and impact note sets out the new rates for van benefit and fuel benefit charges.
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