Indirect Taxes


This paper outlines potential reform to the way public bodies manage their VAT affairs.

The Chartered Institute of Taxation (CIOT) respond to the Treasury Committee inquiry Tax after coronavirus.

Normal politics were on hold at the online Conservative Party Conference, with shortened speeches and curtailed policy debate. The Chancellor committed himself to putting the “overwhelming might of the British state” at the service of struggling businesses and workers, but said that the books would need to be balanced eventually. On the fringe, and in media interviews and reports, there are clues as to which taxes are likely to rise. 

From March 2021 HMRC intend to migrate all of their remaining VAT customers from the VAT Mainframe (VMF) on to their Enterprise Tax Management Platform (ETMP).  

The House of Commons Treasury Committee held a hearing on Wednesday 7 October into the future of VAT, as part of their Tax after Coronavirus inquiry. They also questioned the Office of Budget Responsibility as part of the same inquiry.

The House of Commons Treasury Committee has held an evidence session to look at the UK’s proposed customs policies and procedures once the transition period expires on 31 December 2020. Witnesses in the session on Tuesday (22 September) were Allie Renison, Head of EU and Trade Policy, Institute of Directors (IOD); Elizabeth de Jong, Director of Policy, Logistics UK; Tim Reardon, Head of EU Exit, Port of Dover; and Dr Anna Jerzewska, trade expert.

The Chartered Institute of Taxation (CIOT) respond to the HMRC consultation document on Notification of uncertain tax treatment by large businesses.

In a guest blog, Jason Collins, chair of the CIOT's new Climate Change Working Group, looks at what role tax might play in delivering a zero carbon Britain

The Chartered Institute of Taxation (CIOT) respond (via the HMRC reponse form) to the HMRC consultation on Plastic Packaging Tax

The government has published further information on what the Northern Ireland Protocol means for moving goods into and out of Northern Ireland. At the heart of the guidance is the commitment to provide extensive support for businesses engaging in new processes. In particular, the government will establish a new Trader Support Service.