Policy papers published by HM Revenue & Customs

EU e-commerce package

VAT: repeal of the VAT (Treatment of Transactions) Order 1992

Major Sporting Events (Income Tax Exemption) Regulations 2021

Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations 2021

Extension of Making Tax Digital for VAT

Statement of Practice 1 (2020)

Technical note on the powers in the National Insurance Contributions Bill 2021

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

New proposals to clamp down on promoters of tax avoidance

Increasing the normal minimum pension age for Pensions Tax

Income Tax: basis period reform

Corporation Tax: amendments to the hybrid and other mismatches rules

Tracing and security for tobacco products

Introduction of Plastic Packaging Tax from April 2022

HMRC issue briefing: hidden economy conditionality

Income Tax and National Insurance contributions exemption for employer-provided coronavirus antigen tests

Income Tax and National Insurance contributions: exemption for home-office expenses

Fuel Duty changes for diesel used in private pleasure craft

Revenue and Customs Brief 10 (2021): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK

VAT (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 and VAT (Amendment) (EU Exit) Regulations 2021

HMRC issue briefing: collecting tax debts as we emerge from coronavirus (COVID-19)

Revenue and Customs Brief 9 (2021): VAT liability of daycare services supplied by private bodies in England and Wales

The Taxation Cross-border Trade (Miscellaneous Amendments) (EU Exit) Regulations 2021

Climate Change Levy – combined heat and power stations coronavirus (COVID-19) easement

Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions

Zero–rate of secondary Class 1 contributions for armed forces veterans

Exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments

Zero-rate of secondary National Insurance contributions for Freeport employees

Proposals for tackling promoters and enablers of National Insurance contributions avoidance schemes

Pensions tax: reporting non-taxable pension death payments using Real Time Information

The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021

The Customs (Miscellaneous Amendments) Regulations 2021

Changes to tackle Construction Industry Scheme abuse

Income Tax and National Insurance contributions exemption for employer-reimbursed coronavirus antigen tests

Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments

Lifetime Individual Savings Account: Reduction of withdrawal charge in response to coronavirus (COVID-19)

Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments for Scotland and Wales

VAT zero rating for personal protective equipment

Temporary increase to Stamp Duty Land Tax nil rate band for residential properties

Amendment to VAT reverse charge for emissions allowances

The pre-lodgement model for controlling goods from the EU into Great Britain

Preventing abuse of Research and Development tax relief for small and medium-sized enterprises

Revenue and Customs Brief 2 (2021): temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

Income Tax exemption for financial support payments made to potential victims of modern slavery and human trafficking

Changes to Statutory Parental Bereavement Pay and Optional Remuneration Arrangements for Income Tax and National Insurance contributions

Income Tax changes to benefit charges for vans and the fuel benefit charge for cars and vans

Restoring plant and machinery leases to pre COVID-19 treatment

Tax deductibility of business rates repayment

Changes to Schedule 3 of Customs and Excise Management Act (CEMA) 1979 for seizure in situ

Repeal of provisions relating to the Interest and Royalties Directive