2020 No. 1495
Exiting The European Union
Value Added Tax

The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

Made
Laid before the House of Commons
Coming into force in accordance with regulations 1(2)
The Treasury, in exercise of the powers conferred by sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 20181 (“TCTA”), and section 86(1) of, and paragraph 1(3) of Schedule 23 to, the Finance Act 20112, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 16A of the Value Added Tax Act 19943, and sections 20 and 52 of, and paragraph 3(1)(c) of Schedule 6 to, TCTA 20184, make the following regulations.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make provision in relation to value added tax, including such provision as might be made by Act of Parliament, and to make provision, including transitional, transitory or saving provision, in consequence of, and in connection with the coming into force of, TCTA 2018.

In accordance with section 52(2) of TCTA 2018, the Commissioners and the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, for these Regulations to come into force on such day or days as the Treasury may by regulations under section 52 of TCTA 2018 appoint.

PART 1Preliminary

Citation and commencement1.

(1)

These Regulations may be cited as the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.

(2)

These Regulations come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Interpretation - general2.

In these Regulations—

“Commissioners” means HMRC Commissioners;

“TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;

“the VAT Regulations” means the Value Added Tax Regulations 19955;
“VATA 1994” means the Value Added Tax Act 19946.

PART 2Phasing in of border controls: accounting for import VAT

CHAPTER 1Preliminary

Interpretation of Part 23.

In Part 2—

“import VAT” means value added tax chargeable by virtue of section 1(1)(c)7 of VATA 1994;
“prescribed accounting period” has the meaning given by section 25(1)8 of VATA 1994;
“registered for VAT” refers to registration under Schedule 1 or 3A to VATA 19949;

“relevant importation” has the meaning given by regulation 6;

“transitional EIDR procedure” has the meaning given by regulation 29D(1) of the Customs (Import Duty) (EU Exit) Regulations 201810 and “transitional simplified Customs declaration” has the meaning given by regulation 14 of those Regulations.

CHAPTER 2Accounting for import VAT by VAT registered persons making transitional simplified Customs declarations using the EIDR procedure

Application of this Chapter4.

This Chapter applies to a person who—

(a)

makes a transitional simplified Customs declaration in accordance with regulation 29C(1)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018, or makes a declaration that is treated as being made for the purposes of that regulation by regulation 37(1A) of those Regulations, in respect of an importation of goods into Great Britain from the EU, and

(b)

is registered, or required to be registered, for VAT at the time the person makes that declaration.

Obligation to account for and pay import VAT in accordance with this Chapter5.

(1)

A person to whom this Chapter applies (P) must account for and pay import VAT on goods which comprise a relevant importation in accordance with the provision made by this Chapter.

(2)

The effect of section 16(2) of VATA 1994 (application of customs enactments)11 is modified to the extent that this Chapter makes different provision for accounting for import VAT, including the timing of such accounting, on a relevant importation.

Relevant importation6.

In this Chapter a “relevant importation” is an importation of goods into Great Britain from the EU where the goods are—

(a)

chargeable with import VAT for which P is liable,

(b)

used or to be used by P for the purposes of a business P carries on,

(c)

required to be declared for the free circulation procedure under Part 1 of TCTA 2018 during the period beginning at IP completion day and ending on 30th June 2021, and

(d)

not of a description excluded from the transitional EIDR procedure by virtue of regulation 29C(4) of the Customs (Import Duty) (EU Exit) Regulations 2018.

Obligation to account for import VAT on VAT return7.

P must account for and pay the import VAT on goods which comprise a relevant importation on the return that P is required to make for the prescribed accounting period in which the liability for the import VAT is incurred.

Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 20198.

The following provisions of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 201912 apply for the purposes of this Chapter with, where applicable, the stated modification—

(a)

regulation 8 (interest in cases of official error) applies as if the reference to the importation of relevant goods were a reference to a relevant importation;

(b)

regulation 10(1)(a) and (2) (appeals).

Modification of the VAT Regulations where this Chapter applies9.

Where this Chapter applies the following provisions of the VAT Regulations13 are to be applied with the stated modifications—

(a)

regulation 28 (estimation of output tax) is to be read as if—

(i)

the reference to “output tax” includes import VAT chargeable on goods comprising a relevant importation; and

(ii)

the words from “in the next prescribed accounting period” to the end were “in the prescribed accounting period in which the Commissioners make available to the person details of the amount of import duty due from the person on goods comprising a relevant importation (and in this regulation “import duty” means import duty charged under section 1 of the Taxation (Cross-border Trade) Act 2018).”;

(b)

regulation 29(3) (claims for input tax) is to be read as if the words from “in the next prescribed accounting period” to the end read “in the prescribed accounting period in which the Commissioners make available to the person details of the amount of import duty due from the person in that prescribed accounting period on goods comprising a relevant importation (and “import duty” in this regulation means import duty charged under section 1 of the Taxation (Cross-border Trade) Act 2018).”;

(c)

regulation 32(3)(baa) (the VAT account) and regulation 40(1)(ba) (VAT to be accounted for on returns and payment of VAT) are to be read as if after “2019” were added “or Chapter 2 of Part 2 of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 202014,”.

CHAPTER 3Accounting for import VAT: other circumstances

Power to make provision by public notice for bringing into account import VAT10.

(1)

The Commissioners may by public notice15 make such provision for, or in connection with, the bringing into account of import VAT as they consider appropriate in the circumstances specified in paragraph (2).

(2)

The circumstances referred to in paragraph (1) are that a person purports to make a transitional simplified Customs declaration in accordance with regulation 29C(1)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018 in respect of an importation of goods into Great Britain from the EU but—

(a)

the person is ineligible to do so;

(b)

the person purports to do so in respect of goods which are of a description not eligible for the transitional EIDR procedure; or

(c)

the declaration is incomplete.

PART 3Saving and transitional provision for repayments to Community traders

Saving and transitional provision for repayments to Community traders11.

(1)

The omission of Part 20 (repayments to Community traders) (regulations 173 to 184) of the VAT Regulations16 by regulation 71 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201917 does not have effect where—

(a)

a relevant claim is made on or after IP completion day; or

(b)

a relevant claim is made before IP completion day but is still being processed by the Commissioners at IP completion day; or

(c)

a claimant who has made a relevant claim is required to repay an amount to the Commissioners under regulation 173D(3) on or after IP completion day.

(2)

In this regulation a relevant claim is a claim—

(a)

for a repayment of VAT under regulation 173B, or

(b)

for an additional repayment of VAT under regulation 173D(2),

that, in either case, as at IP completion day the claimant was entitled to make under Part 20 as it had effect immediately before IP completion day.

(3)

A person may make a relevant claim in accordance with this regulation provided that the person does so on or before 31st March 2021.

(4)

Where paragraph (1)(a) applies, a relevant claim must relate to either of the following periods, which are “repayment periods” for the purpose of regulation 173G—

(a)

the period from 1st January to 31st December 2019, or

(b)

the period from 1st January 2020 to IP completion day.

(5)

Where the Commissioners receive a relevant claim they must forward it on or before 30th April 2021 to the tax authorities of the member State from which the repayment or additional repayment is claimed, and to this extent the omission of section 39A18 (applications for forwarding of VAT repayment claims to other member States) of the Value Added Tax Act 1994 by paragraph 42 of Schedule 8 to the Taxation (Cross-border Trade) Act 201819 does not have effect.

(6)

Where, in relation to a relevant claim that falls within paragraph (1)(a) or (b), the Commissioners make a request under regulation 173R (requests for further information or a document), for paragraph (1)(b) of that regulation read “a request made to the competent authority of a member State of the EU”.

(7)

Where paragraph (1)(c) applies, the amount must be repaid to the Commissioners in such form or manner and at such time as the Commissioners may prescribe in a public notice20.

(8)

Where a person has made a relevant claim in relation to the period in paragraph (4)(a) and that claim was based on a provisional attribution of input tax under Article 175(2) of Directive 2006/112/EC21 as applied in the claimant’s member State, the subsequent adjustment to the attribution of input tax under Article 175(3) of that Directive must be made on or before 31st March 2021.

(9)

Where a person has made a relevant claim in relation to the period in paragraph (4)(b) and the claim is based on a provisional attribution of input tax under Article 175(2) of Directive 2006/112/EC as applied in the claimant’s member State, any subsequent adjustment to the attribution of input tax must be made under regulation 12 of these Regulations.

Transitional provision for partial exemption adjustments relating to the period from 1st January 2020 to IP completion day12.

(1)

Subject to paragraph (2), where regulation 11(9) applies and a person is required or wishes to make an adjustment to a provisional attribution of input tax for the period from 1st January 2020 to IP completion day, the person must do so by making a claim using the procedure in Part 21 (regulations 185 to 197) of the VAT Regulations22 as it has effect on and after IP completion day.

(2)

Any claim relating to the period from 1st January 2020 to IP completion day must be made on or before 31st December 2021.

PART 4Saving provision for electronic, telecommunication and broadcasting services: non-Union and Union schemes

Interpretation of Part 413.

In Part 4—

“Part 26” means Part 26 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns) (regulations 214 to 218) of the VAT Regulations23;
“Part 27” means Part 27 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction) (regulations 219 to 223) of the VAT Regulations24;
“Schedule 3B” means Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme) to VATA 199425;
“Schedule 3BA” means Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme) to the VATA 199426.

Saving provision for electronic, telecommunication and broadcasting services: non-Union scheme14.

(1)

Schedule 3B continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 86 of Schedule 8 to TCTA 201827.

(2)

To the extent that it continues to apply, Schedule 3B has effect subject to such modifications as may be specified in a notice published by the Commissioners28.

Saving provision for electronic, telecommunication and broadcasting services: Union scheme15.

(1)

Schedule 3BA continues to apply in relation to supplies made before IP completion day despite its omission by paragraph 87 of Schedule 8 to TCTA 201829.

(2)

To the extent that it continues to apply, Schedule 3BA has effect subject to such modifications as may be specified in a notice published by the Commissioners30.

Saving provision for references to Schedules 3B and 3BA in VATA 199416.

(1)

Any references to Schedule 3B or to Schedule 3BA in VATA 1994 (other than those mentioned in regulations 14 and 15) that have been omitted by Schedule 8 to TCTA 201831 continue to apply in relation to supplies made before IP completion day as if they had not been so omitted, but only to the extent that Schedules 3B and 3BA continue to have effect in accordance with these Regulations.

(2)

To the extent that they continue to apply, references to Schedule 3B or to Schedule 3BA in VATA 1994 have effect subject to such modifications as may be specified in a notice published by the Commissioners32.

Saving provision for Part 26 of the Value Added Tax Regulations 1995 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns)17.

(1)

Part 26 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 79 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201933.

(2)

To the extent that it continues to apply, Part 26 has effect subject to such modifications as may be specified in a notice published by the Commissioners34.

Saving provision for Part 27 of the Value Added Tax Regulations 1995 (non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction)18.

(1)

Part 27 continues to apply in relation to supplies made before IP completion day despite its omission by regulation 80 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201935.

(2)

To the extent that it continues to apply, Part 27 has effect subject to such modifications as may be specified in a notice published by the Commissioners36.

PART 5Amendments to EU Exit Regulations

Amendment of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201919.

(1)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 201937 are amended as follows.

(2)

In regulation 83 (amendment of the Value Added Tax (Place of Supply of Goods) Order 200438), after paragraph (2) insert—

“(3)

Omit Part 4 (chain transactions) (regulations 15 to 18).”

Amendment of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 201920.

(1)

The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 201939 are amended as follows.

(2)

In regulation 2 (interpretation), for the definition of “relevant goods” substitute—
““relevant goods” means goods imported into the United Kingdom by a registered person which are used or to be used for the purposes of any business carried on by the registered person, but does not include goods which are the subject of a declaration by a qualifying traveller within the meaning of regulation 39B of the Customs (Import Duty) (EU Exit) Regulations 201840;”.

(3)

In regulation 3(1), after “relevant goods” insert “ (but this is subject to Part 2 of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 202041)”.

(4)

In regulation 12—

(a)

in paragraph (3)(b), for the full stop after “2019” substitute a comma;

(b)

for sub-paragraph (a) of paragraph (4) substitute—

“(a)

in paragraph (2), omit “, except that the total of the output tax due” to the end except for the final full stop; and”.

Amendment of the Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 201921.

(1)

The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 201942 are amended as follows.

(2)

In regulation 2, omit the definition for “Chapter 7”.

(3)

In regulation 3, in each place it occurs, for “exit day” substitute “IP completion day”.

(4)

For regulation 4, substitute—

“4.

The amendments made by Part 3 of the Act43 do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.”.

(5)

In regulation 5, in each place it occurs, for “exit day” substitute “IP completion day”.

Amendment of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 201922.

(1)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 201944 are amended as follows.

(2)

Omit regulation 8.

(3)

In regulation 9, in each place it occurs, for “exit day” substitute “IP completion day”.

(4)

For regulation 10, substitute—

“10.

The amendments made in relation to value added tax by any regulations made by the appropriate Minister under the Taxation (Cross-border Trade) Act 2018, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom’s withdrawal from the EU, do not have effect in relation to a supply of goods dispatched or transported from the territory of the United Kingdom to the territory of a member State of the EU, or vice versa, provided that the dispatch or transport started before IP completion day and ended thereafter.”.

(5)

Omit Part 4 (regulation 15).

Amendment of the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 201923.

(1)

The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 201945 are amended as follows.

(2)

Omit Part 4 (transitional provisions in relation to value added tax) (regulations 4 and 5).

(3)

In Part 5 (fulfilment businesses) (regulations 6 to 15), in each place it occurs (including the headings), for “exit day” substitute “IP completion day”.

PART 6Revocation of retained direct EU legislation concerning simplification measures for VAT on fuel and hiring or leasing a car where car is not used entirely for business purposes

Interpretation

24.

In Part 6 “the EU legislation” means—

(a)

Council Implementing Decision (EU) 2018/1918 authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax46; and

(b)

Council Implementing Decision (EU) 2019/2230 of 19 December 2019 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax47.

25.

The EU legislation ceases to have effect.

PART 7Other revocations

26.

The following Regulations are revoked, so far as not already revoked—

(a)

The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 201848;

(b)

The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 201949.
Justin Holliday
Angela MacDonald
Two of the Commissioners of Her Majesty’s Revenue and Customs
James Morris
Rebecca Harris
Two of the Lords Commissioners for Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament. They include appropriate saving and transitional provision in consequence of, and in connection with the coming into force of, the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA 2018”).

These Regulations include amendments to EU Exit legislation required in consequence of the United Kingdom having agreed a Withdrawal Agreement with the EU on 19th October 201950 (“the Withdrawal Agreement”) and having entered a transition period from Exit day until IP completion day. Articles 51, 53 and 99 of the Withdrawal Agreement are relevant to value added tax. The rights, powers, liabilities, obligations, restrictions, remedies and procedures created by or arising under the Withdrawal Agreement are given legal effect by section 7A of the European Union (Withdrawal) Act 2018 (c. 16)51.

Part 1 (regulations 1 to 2) deals with citation and commencement of these Regulations, which are to be brought into force by Appointed Day regulations made by the Treasury under section 52 TCTA 2018.

Part 2 (regulations 3 to 10) makes appropriate transitional provision in relation to the phasing in of border controls, to indicate how import VAT is to be accounted for by VAT registered persons making transitional simplified customs declarations using the EIDR procedure. Regulation 10 permits the Commissioners to make further provision by public notice where a person purports to make a transitional simplified customs declaration using the EIDR procedure in circumstances where either the person or the goods are ineligible to do so, or the declaration is incomplete. Any public notice made under this provision will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 (+44 2920 501 261 for outside the UK enquiries) or by writing to HM Revenue and Customs – VAT Written Enquiries Team, 123 St Vincent Street, Glasgow City, Glasgow, G2 5EA, United Kingdom.

Part 3 (regulations 11 to 12) makes saving and transitional provision in relation to repayments to Community traders, including partial exemption adjustments where there has been a provisional attribution of input tax, for the period from 1 January 2020 to IP completion day. Regulation 11(7) permits the Commissioners to prescribe by public notice the form or manner for repaying amounts where regulation 11(1)(c) applies. Any public notice made under this provision will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 (+44 2920 501 261 for outside the UK enquiries) or by writing to HM Revenue and Customs – VAT Written Enquiries Team, 123 St Vincent Street, Glasgow City, Glasgow, G2 5EA, United Kingdom.

The provision made by Part 3 is appropriate in consequence of, and in connection with, the withdrawal of the United Kingdom from the EU and in connection with the coming into force of regulation 71 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), which omits Part 20 (repayments to Community traders) (regulations 173 to 184) from the Value Added Tax Regulations 1995 (S.I. 1995/2518).

Part 4 (regulations 13 to 18) makes appropriate saving provision in relation to special VAT accounting schemes established under EU law for supplies of digital services. These schemes are commonly referred to as the Mini One Stop Shop (MOSS) and they permit suppliers of such services to account for VAT in any of the member States of the EU (and in the United Kingdom) rather than being required to register and account for such supplies in every country in which they are made. For the United Kingdom, these schemes will be closed when the transition period provided for in the Withdrawal Agreement comes to an end. Although the special schemes will be closed, provision is made to continue their effect in modified form but only in relation to supplies that have taken place before IP completion day.

Regulations 14 to 16 make appropriate saving provision for supplies of digital services made before IP completion day in connection with the coming into force of provisions of TCTA 2018, which omit Schedules 3B (electronic, telecommunication and broadcasting services: non-Union scheme) and 3BA (electronic, telecommunication and broadcasting services: Union scheme), as well as references to these Schedules, from the Value Added Tax Act 1994 (c. 23).

Regulations 17 and 18 make appropriate saving provision in connection with the coming into force of regulations 79 and 80 of the Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), which respectively omit Part 26 (UK Union and non-Union special accounting schemes: registration, notification of changes, and returns) and Part 27 (Non-UK Union and non-Union special accounting schemes: adjustments, claims and error correction) from the Value Added Tax Regulations 1995 (S.I. 1995/2518).

Each of the saving provisions in Part 4 provides that the saving has effect subject to such modifications as may be specified in a notice published by the Commissioners. The notice is available at https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec15. Free of charge hard copies will be available on request from the HMRC helpline on 0300 200 3700 (+44 2920 501 261 for outside the UK enquiries) or by writing to HM Revenue and Customs – VAT Written Enquiries Team, 123 St Vincent Street, Glasgow City, Glasgow, G2 5EA, United Kingdom.

Article 51(4) of the Withdrawal Agreement contains specific provision in relation to special accounting scheme amendments, which must be submitted at the latest on 31st December 2021.

Part 5 (regulations 19 to 23) makes amendments to EU Exit Regulations S.I. 2019/59, S.I. 2019/60, S.I. 2019/105, S.I. 2019/513 and S.I. 2019/1214 (“the EU Exit Regulations”). References to ‘exit day’ are amended to ‘IP completion day’ and other changes are made in consequence of new legislation coming into force and to reflect updated references since the EU Exit Regulations were made, as well as in consequence of the United Kingdom entering a transition period from Exit day until IP completion day, and in consequence of the United Kingdom entering into the Withdrawal Agreement with the EU.

Part 6 (regulations 24 to 25) revokes two EU Council Decisions incorporated into domestic law as a result of section 3 of the European Union (Withdrawal) Act 2018 (c. 16). These Decisions gave authority for the United Kingdom to derogate from certain provisions in Council Directive 2006/112/EC concerning value added tax (the principal VAT Directive). Such authority is no longer required at the end of the transition period. The domestic primary and secondary legislation which gives effect to the derogations is unaffected.

Part 7 (regulation 26) revokes the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1376), which are only partially in force, and the Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1221), which are not in force.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.