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This section contains introductory guides to the often very complex area of VAT.
HMRC's performance data for 2025/26 shows it has made progress on customer service but still has a way to go, according to the Chartered Institute of Taxation (CIOT).
17 Jul 2026
HMRC says it is making it easier for informants to report serious tax fraud and avoidance through the Strengthened Reward Scheme.
16 Jul 2026