Policy papers published by HM Revenue & Customs

Statement of Practice 1 (2010)

Non-Statutory Instrument secondary legislation: Commissioners Directions under section 35(1) and section 64(2)(b) of the Customs and Excise Management Act 1979

Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK

Changes to the treatment of termination payments and post-employment notice pay for Income Tax

The Customs (Import and Export Declarations) (Amendment) Regulations 2022

National Insurance Contributions (Increase of Thresholds) Bill

Changes to fuel duty rates

Changes to the VAT treatment of the installation of Energy Saving Materials in in Great Britain

Employment Allowance increases to £5,000 from April 2022

National Insurance Primary Threshold and the Lower Profits Limit increase and associated Class 2 changes in 2022 to 2023 tax year

Income Tax: The Major Sporting Events (Income Tax Exemption) (Finalissima football match) Regulations 2022

Income Tax exemption and National Insurance contributions disregard for employer-provided and employer-reimbursed COVID-19 diagnostic tests (measure number 2239)

The Excise Duties (Northern Ireland etc. miscellaneous modifications and amendments) (EU Exit) Regulations 2022

The Taxation of Banks (Amendments to the Corporation Tax Act 2009, the Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

Revenue and Customs Brief 6 (2022): Lennartz mechanism and VAT accounting

Corporation Tax: the disregard and bringing into account of profit and losses on derivative contracts hedging acquisitions and disposals of shares (Regulations 2022)

The Customs (Amendment) (EU Exit) Regulations 2022

The Taxation of Chargeable Gains Act 1992 (Amendment) Regulations 2022

Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022

Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration

Revenue and Customs Brief 4 (2022): end-customer claim refunds of VAT wrongly charged

Revenue and Customs Brief 3 (2022): postponed VAT accounting and businesses registered under the Flat Rate Scheme

Stamp Duty and Stamp Duty Reserve Tax: The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022

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

Extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

Income Tax: The Major Sporting Events (Income Tax Exemption) (UEFA Women’s EURO 2022 Finals) Regulations 2022

Income Tax: The Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022

Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric vehicles for business purposes

Non-Statutory Instrument secondary legislation: Commissioners Directions – report of pleasure craft into Great Britain and Northern Ireland

Non-Statutory Instrument secondary legislation: Commissioners Directions — clearance outwards of pleasure craft from Great Britain and Northern Ireland

The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No.2) Regulations 2021 and The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021

The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021

Health and Social Care Levy

The London Capital and Finance Compensation Scheme (Chargeable Gains Exemption) Regulations 2021

HMRC issue briefing: HMRC’s approach to tax fraud

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No.2) Regulations 2021

Non-structural tax reliefs and objectives

The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022

Securitisation and insurance-linked securities arrangements: allowing them to operate more effectively

Reform of red diesel entitlements

The Excise Duties (Removal of alcoholic liquor to Northern Ireland and miscellaneous amendments) Regulations 2021

Changes to rebated diesel and biofuels from 1 April 2022

HMRC issue briefing: how HMRC will continue to support customers and the economy

Increasing Normal Minimum Pension Age

The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021

Inheritance Tax: Reduced reporting requirements

Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of importations of dental prostheses into the United Kingdom

Notification of uncertain tax treatment for large businesses

Statement on the designation of Freeport tax sites

Increase of the rates of Income Tax applicable to dividend income