Policy papers published by HM Revenue & Customs

Revenue and Customs Brief 12 (2020): VAT early termination fees and compensation payments

The UK’s Integrated Tariff Schedule

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

The Customs (Modification and Amendment) (EU Exit) Regulations 2020

VAT: the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020

VAT: Value Added Tax in Northern Ireland

The Customs (Northern Ireland) (EU Exit) Regulations 2020

Revenue and Customs Brief 21 (2020): withdrawal of the VAT Retail Export Scheme and the tax-free shopping concession

The Customs Transit Procedures (Amendment) (EU Exit) Regulations 2020

The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Interest rate review

Legislating the Double Taxation Dispute Resolution (EU) Regulations 2020

The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020

Revenue and Customs Brief 19 (2020) VAT- repeal of the VAT (Treatment of Transactions) Order 1992

HMRC as a preferential creditor

VAT refunds to Charter Trustees

VAT (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

Revenue and Customs Brief 18 (2020): VAT liability of school holiday clubs First-tier Tribunal decision

Tobacco Duty Rates Autumn 2020

Introduction of a new plastic packaging tax

Amendments to the hybrid and other mismatches regime for Corporation Tax

The tax impact of the withdrawal of LIBOR and other benchmark rates

Implementation of changes to the loan charge

The Bank Levy (loss absorbing instruments) Regulations 2020

UK Transition: The Customs (Transitional Arrangements) (EU Exit) Regulations 2020

Revenue and Customs Brief 14 (2020): changes to the methods used by opticians and sellers of hearing aids to account for VAT on their supplies

Digital Services Tax - Taxes (Interest Rate) (Amendment No. 2) Regulations 2020

UK Transition: The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

Revenue and Customs Brief 11 (2020): VAT and Stamp Duty Land Tax when existing leases between landlords and tenants are varied

New reliefs from Annual Tax on Enveloped Dwellings and Stamp Duty Land Tax for housing co-operatives

Amendment to the VAT refund scheme to include the S4C television channel

New rates of Stamp Duty Land Tax for non-UK residents from 1 April 2021

Pension schemes: collective money purchase benefits

Amendments to HMRC's civil information powers

New proposals for tackling promoters and enablers of tax avoidance schemes

Income Tax changes to the van benefit charge from 6 April 2021

Technical amendments to the Corporate Interest Restriction for Corporation Tax

Changes to working time requirements for Enterprise Management Incentives

New tax checks on licence renewal applications

Reduced rate of VAT for hospitality, holiday accommodation, and attractions

Revenue and Customs Brief 10 (2020): temporary reduced rate of VAT for hospitality, holiday accommodation and attractions

Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE)

Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines

Revenue and Customs Brief 9 (2020): delayed VAT repayments to overseas businesses

HMRC issue briefing: ensuring the correct tax is paid

Revenue and Customs Brief 6 (2020): VAT treatment of property search fees charged by solicitors and conveyancers

VAT: zero rating e-publications

Draft legislation: changes to tax rules for call off stock arrangements between the UK and EU member states

Changes to the rules for call-off stock arrangements between the UK and EU member states