This tax information and impact note explains the VAT zero rate on drugs, medicines and aids for disabled people to include the supply of drugs and medicines supplied under a patient group direction.
Hundreds of thousands of young adults could have an average of £2,000 waiting for them in their unclaimed Child Trust Fund account.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Check the availability and any issues affecting the Register for Digital Services Tax and change your details service.
A guide to explain the role of the Adjudicator and Adjudicator’s Office when investigating complaints about HM Revenue & Customs (HMRC) and the Valuation Office Agency (VOA).
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out how and when to make a supplementary declaration when using simplified declarations to bring goods into the UK.
How securities – including shares and options over securities – are taxed and treated for National Insurance
This measure amends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) legislation to remove the 1.5% charge in domestic legislation on the issue of UK securities into depositary receipt systems and clearance services and on certain related transfers. It also amends the legislation to remove the 1.5% (or 0.2%) charge in relation to the […]
Qualitative research to better understand attitudes towards VAT debt among businesses.