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My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also...
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also...
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also publishing some new consultations and a number of responses to consultations on tax policy which have concluded.
The...
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also publishing some new consultations and a number of responses to consultations on tax policy which have concluded.
The...
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
To ask the Chancellor of the Exchequer, how many full time equivalent HMRC staff are working on unpaid (a) VAT and (b) corporation tax recovery.
To ask the Chancellor of the Exchequer, how many full time equivalent HMRC staff are working on unpaid (a) VAT and (b) corporation tax recovery.
Our debt management workforce is deployed flexibly across all taxes to ensure efficient collection of debts owed and are not allocated to specific taxes. It is therefore not possible to provide a separate figure for staff working solely on VAT or corporation tax recovery.
HMRC publishes information on VAT and corporation tax losses in its Annual Report and Accounts, of which the most recent can be found here: HMRC Annual Report and Accounts 2024-25.
HMRC does not hold a separate breakdown of companies dissolved with unpaid VAT or corporation tax.
To ask the Chancellor of the Exchequer, what is the total cost to the public purse of money owed to HMRC in the form of unpaid (a) VAT and (b) corporation tax accrued since July 2024.
To ask the Chancellor of the Exchequer, what is the total cost to the public purse of money owed to HMRC in the form of unpaid (a) VAT and (b) corporation tax accrued since July 2024.
Our debt management workforce is deployed flexibly across all taxes to ensure efficient collection of debts owed and are not allocated to specific taxes. It is therefore not possible to provide a separate figure for staff working solely on VAT or corporation tax recovery.
HMRC publishes information on VAT and corporation tax losses in its Annual Report and Accounts, of which the most recent can be found here: HMRC Annual Report and Accounts 2024-25.
HMRC does not hold a separate breakdown of companies dissolved with unpaid VAT or corporation tax.
To ask the Chancellor of the Exchequer, how many companies owing unpaid (a) VAT and (b) corporation tax have been dissolved since July 2024.
To ask the Chancellor of the Exchequer, how many companies owing unpaid (a) VAT and (b) corporation tax have been dissolved since July 2024.
Our debt management workforce is deployed flexibly across all taxes to ensure efficient collection of debts owed and are not allocated to specific taxes. It is therefore not possible to provide a separate figure for staff working solely on VAT or corporation tax recovery.
HMRC publishes information on VAT and corporation tax losses in its Annual Report and Accounts, of which the most recent can be found here: HMRC Annual Report and Accounts 2024-25.
HMRC does not hold a separate breakdown of companies dissolved with unpaid VAT or corporation tax.
To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential impact of the time taken by HMRC to issue (a) Corporation Tax Authentication Codes and (b) VAT registration numbers on small businesses; and what steps she is taking to reduce that time.
To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential impact of the time taken by HMRC to issue (a) Corporation Tax Authentication Codes and (b) VAT registration numbers on small businesses; and what steps she is taking to reduce that time.
HMRC aim to process 80% of VAT registration applications within 40 working days of receipt.
They processed 80.25% of VAT registrations within 40 days of receipt in 2022/23, 88.08% in 2023/24 and 94.73% in 2024/25.
Improving day-to-day performance is a key priority for HMRC. The HMRC Transformation Roadmap, published in July, sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.
There is no authentication code for Corporation Tax registration. For customers who register with Companies House, registration for Corporation Tax is automated. Information sharing means that HMRC systems create a customer record within 48 hours, without the need for any additional customer input. The customer’s unique taxpayer record is then sent to them by post. When a customer enrols to the Government Gateway for Corporation Tax, an activation code is issued automatically by post.
To ask the Chancellor of the Exchequer, what performance indicators are used by the HMRC for the registration of (a) VAT registration numbers and (b) corporation tax authentication codes; and how often such targets were met in each of the last three years.
To ask the Chancellor of the Exchequer, what performance indicators are used by the HMRC for the registration of (a) VAT registration numbers and (b) corporation tax authentication codes; and how often such targets were met in each of the last three years.
HMRC aim to process 80% of VAT registration applications within 40 working days of receipt.
They processed 80.25% of VAT registrations within 40 days of receipt in 2022/23, 88.08% in 2023/24 and 94.73% in 2024/25.
Improving day-to-day performance is a key priority for HMRC. The HMRC Transformation Roadmap, published in July, sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.
There is no authentication code for Corporation Tax registration. For customers who register with Companies House, registration for Corporation Tax is automated. Information sharing means that HMRC systems create a customer record within 48 hours, without the need for any additional customer input. The customer’s unique taxpayer record is then sent to them by post. When a customer enrols to the Government Gateway for Corporation Tax, an activation code is issued automatically by post.
To ask the Chancellor of the Exchequer, if she will make a comparative assessment of the average processing times for (a) VAT and (b) Corporation Tax registration by (i) HMRC and (ii) other countries in the Organisation for Economic Co-operation and Development.
To ask the Chancellor of the Exchequer, if she will make a comparative assessment of the average processing times for (a) VAT and (b) Corporation Tax registration by (i) HMRC and (ii) other countries in the Organisation for Economic Co-operation and Development.
HMRC is not able to provide a comparative assessment of the average processing times for (a) VAT and (b) Corporation Tax registration by (i) HMRC and (ii) other countries in the Organisation for Economic Co-operation and Development (OECD).
The OECD do not publish information of this nature.
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of (a) digitising and (b) streamlining the HMRC process for issuing (i) VAT registration numbers and (ii) corporation tax authentication codes.
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of (a) digitising and (b) streamlining the HMRC process for issuing (i) VAT registration numbers and (ii) corporation tax authentication codes.
Similarly, the activation code for a customer to add corporation tax (CT) services to their business tax account must be delivered by a secure process. HMRC are investing in their legacy corporation tax system in order to provide the foundation for future improvements and will work with customers to ensure that they meet the needs of the diverse CT population.
As the right hon. Gentleman will be aware, in the coming financial year 2025-26 the personal allowance will be above the level of the new state pension, so what he said should not apply when it is people’s sole income. However, there are already cases of individual pensioners who do...
As the right hon. Gentleman will be aware, in the coming financial year 2025-26 the personal allowance will be above the level of the new state pension, so what he said should not apply when it is people’s sole income. However, there are already cases of individual pensioners who do...
The right hon. Gentleman is absolutely correct: wherever we look, the fiscal ambitions of the Labour Government on North sea oil and gas, or energy more generally, seem to be counterproductive. They are introducing a policy that anybody with a passing understanding of the industry realises will have precisely the...
The right hon. Gentleman is absolutely correct: wherever we look, the fiscal ambitions of the Labour Government on North sea oil and gas, or energy more generally, seem to be counterproductive. They are introducing a policy that anybody with a passing understanding of the industry realises will have precisely the...
I will speak in favour of new clause 4, tabled in the name of my hon. Friend the Member for St Albans (Daisy Cooper). The amendment would require the Government to carry out an impact assessment on the changes that the legislation would introduce for small and medium-sized businesses. Small...
I will speak in favour of new clause 4, tabled in the name of my hon. Friend the Member for St Albans (Daisy Cooper). The amendment would require the Government to carry out an impact assessment on the changes that the legislation would introduce for small and medium-sized businesses. Small...
It is a pleasure to take part in tonight’s debate on the Finance Bill, and on the amendments and new clauses that have been tabled. The debate follows several remarkable days and this afternoon’s session when pretty much the whole House came together to congratulate the Prime Minister on his...
It is a pleasure to take part in tonight’s debate on the Finance Bill, and on the amendments and new clauses that have been tabled. The debate follows several remarkable days and this afternoon’s session when pretty much the whole House came together to congratulate the Prime Minister on his...
On that point, will the hon. Gentleman give way?
On that point, will the hon. Gentleman give way?
I promised I would not go on for too long, so I am going to sit down—[Interruption.]
I promised I would not go on for too long, so I am going to sit down—[Interruption.]
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I said I would speak for six minutes and I have now spoken for six minutes, but interestingly I have not talked about the main topic I was going to touch on: oil and gas. I made my point in an earlier intervention, but I appeal to the Government because...
I said I would speak for six minutes and I have now spoken for six minutes, but interestingly I have not talked about the main topic I was going to touch on: oil and gas. I made my point in an earlier intervention, but I appeal to the Government because...