A proposal to extend current online marketplace VAT liability rules to sales on OMPs by UK based businesses, when their goods are in the UK at the point of sale.
Category Archives: Uncategorized
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
This consultation seeks views on the feasibility and impacts of CBAM sectoral scope expansion to refinery products.
Information to help tax agents and advisers find guidance, use HMRC’s services and contact HMRC.
Appeals, Reviews and Tribunals Guidance
Technical guidance which explains how HMRC staff should apply the relevant legislation when dealing with disputes about National Insurance Contributions, employment status and statutory payments.
This publication outlines and explains UK import trade by country of origin (CoO) for 2025, and makes comparisons with import trade by country of dispatch (CoD).
Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
Find out information on the new social security agreement between the UK and India.