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This tax information and impact note is for VAT registered businesses that incur VAT on capital expenditure.
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.
First published during the 2024 to 2026 Starmer Labour government
HMRC is seeking views on proposed software standards to prevent electronic sales suppression and help ensure businesses report sales accurately.
The government has published a call for evidence to explore how PAYE Settlement Agreements are used in practice.
Consultation on introducing a new VAT zero rate for land intended for the construction of social housing across the UK.
The Government is seeking views on requiring VAT and PAYE payments to be made by Direct Debit.
This tax information and impact note explains a temporary reduced rate of VAT for children's meals, tickets and family attractions.
This measure details a change to the rate of the Electricity Generator Levy.
Technical consultation on the requirement for in-scope multinationals to report certain information about cross-border related party transactions to HMRC.
This tax information and impact note is about some changes to the requirements for port operators and to customs rules which apply to goods that are imported and exported in certain circumstances.
Treatment of investment managers and their overseas clients.
This tax information and impact note details changes to rates of Fuel Duty for 2026 to 2027.
This paper provides further information about the announced changes to the Corporation Tax foreign permanent establishment regime.
This consultation seeks views on the potential introduction of mandatory certification for mechanically recycled plastic for Plastic Packaging Tax purposes.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
This brief explains HMRC’s response to the Court of Appeal ruling on the VAT treatment of public funding received by further education institutions.
This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This page outlines the government’s plans to assess the impacts of the 2023 reforms to the alcohol duty system and invites evidence from stakeholders.
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