Guidance

Taxation (Post-transition Period) Bill

Information and supporting documents for the Taxation (Post-transition period) Bill.

• From: HM Treasury
• Published: 8 December 2020

Documents

Notes on Taxation (Post-transition Period) Bill resolutions

HTML

Taxation (Post-transition Period) Bill: Delegated Powers Note

PDF, 250 KB, 19 pages

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VAT: Amending the Value Added Tax Act 1994 in order to implement the Northern Ireland Protocol

PDF, 146 KB, 5 pages

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Excise duty: amendments in order to implement the Northern Ireland Protocol

PDF, 154 KB, 4 pages

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Fuel Duty – Aviation Gasoline (Avgas) rate

PDF, 165 KB, 3 pages

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VAT: Alternative VAT treatment of Goods from Overseas

PDF, 131 KB, 6 pages

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IPT: Post transition period amendment to Insurance Premium Tax (IPT) liability notices power

PDF, 86.8 KB, 3 pages

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Corporation Tax: Controlled Foreign Company (CFC) State aid Recovery/Measure

PDF, 135 KB, 4 pages

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Customs duty: Amendment of the Taxation (Cross-border Trade) Act 2018

PDF, 144 KB, 4 pages

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Details

The Taxation (Post-transition Period) Bill prepares for the end of the Transition Period. The Explanatory Notes can also be seen here.

It takes forward changes to our tax system to support the smooth continuation of business across the UK. It will ensure legislation required for VAT, customs and excise duties and processes to support the practical implementation of the Northern Ireland Protocol is in place by the end of the Transition Period. It will also implement further changes to the tax system which are required ahead of the end of the Transition Period, including the introduction of a new system for collecting VAT on cross-border goods.

Published 8 December 2020