Policy papers and consultations

Screening equality impact assessment for Making Tax Digital (MTD) for VAT.

• From: HM Revenue & Customs
• Updated: 26 May 2022

• Making Tax Digital for VAT - screening equality impact assessment

  Project objectives Making Tax Digital (MTD) forms a crucial building block…

This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).

• From: HM Revenue & Customs
• Updated: 7 February 2022

• Revenue and Customs Brief 2 (2022): VAT early termination fees and compensation payments

  Purpose of this brief This Brief replaces Revenue and Customs Brief 12…

This policy paper considers the impacts of the next phases of Making Tax Digital.

• From: HM Revenue & Customs
• Updated: 23 September 2021

• Customer costs and benefits for the next phases of Making Tax Digital

  1. Introduction This paper considers the impacts, costs and benefits of…

This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.

• From: HM Revenue & Customs
• Updated: 17 July 2019

European Court of Justice decision on Tour Operator Margin Schemes (TOMS) and how this affects UK tour operators and businesses supplying travel services.

• From: HM Revenue & Customs
• Updated: 31 January 2014

Guidance notes for migrating companies: notice and arrangements for payment of tax.

• From: HM Revenue & Customs
• Updated: 9 January 1990