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A summary of the reasonable steps for port operators using the pre-lodgement model to control goods from the EU into Great Britain for frontier operators.
The UK is adopting a pragmatic approach to customs controls, delaying…
This tax information and impact note concerns the UK’s Integrated Tariff Schedule, setting out the rules for the classification of goods and the approach for determining the tariff applicable to those goods.
1. Who is likely to be affected These measures affect: importing goods…
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Background The Northern Ireland Protocol means that Northern Ireland…
Under the Northern Ireland Protocol, EU VAT rules will continue to apply…
This guidance only applies to movements that begin after the end of the…
You may be able to claim a refund of VAT charged in an EU member state on…
1. Overview From 1 January 2021 following the end of the transition period…
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We are seeking views on draft clauses that will enable employers to apply a zero-rate secondary Class 1 Employer National Insurance contributions on the salaries of veterans during the first year of civilian employment.
We welcome views on the National Insurance contribution holiday for veterans announced at Spring Budget 2020. This relief will be available to employers of veterans from April 2021.
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.
We are seeking views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.
This brief sets out the changes in the VAT treatment of women’s sanitary products across the United Kingdom, following enabling legislation in Finance Bill 2016 and as announced at Budget 2020.
This is HM Revenue and Customs' initial equality impact assessment.
This is HM Revenue and Customs' initial equality impact assessment
This Tax Information and Impact Note is about modifications to secondary legislation which details the UK’s rules on the holding and movement of excise goods by businesses.
This tax information and impact note is about a number of legislative changes that will allow customs procedures to operate appropriately at the end of the transition period.
This Tax Information and Impact Note is about people and registered mobile operators (RMOs) travelling into Northern Ireland (NI) with goods.
This tax information and impact note is about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations 2020 after 1 January 2020.
This tax information and impact note is about how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
This guidance gives information about the movement of excise goods, which may involve interaction with customs requirements.
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