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This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
The ready reckoner shows the estimated direct impact on HMRC tax revenues, if simple changes (e.g. a one per cent or one percentage point change) were made to various taxes. They are intended to assist researchers and policymakers.
The guide to VAT rules and procedures.
This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...
Statistics relating to effects of illustrative tax changes on tax revenues.
Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.
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