The KPMG Report Volumes I & II

Annex A is a detailed description of the methodology and how the model was applied in practice.

Annex A (PDF 615K)

Annex B provides an example of the guide used to interview businesses.

Annex B (PDF 491K)

Annex C provides a summary of the overall themes arising from interviews with businesses. The focus is on issues that do not relate to one specific tax but were raised in the context of interviews on many different subjects.

Annex C (PDF 453K)

Annex D addresses demarcation issues: what regulation is included in the model and what is not.

Annex D (PDF 434K)

Part 1 - Aggregates Levy is collected on the commercial exploitation of rock, sand and gravel ('aggregate') in the UK.

Part 1 (PDF 235K)

Part 2 - Air passenger Duty: a duty charged on the carriage of passengers from UK airports on most types of aircraft.

Part 2 (PDF 226K)

Part 3 - Capital Allowances: relief given for capital expenditure on fixed assets.

Part 3 (PDF 238K)

Part 4 - Capital Gains Tax: a tax on gains on disposals of certain assets.

Part 4 (PDF 236K)

Part 5 - Climate Change Levy: a levy charged on the supply of energy sources such as natural gas and electricity.

Part 5 (PDF 231K)

Part 6 - Construction Industry Scheme: a scheme that tracks the payments to subcontractors within the construction industry, requiring an exchange of information, in the form of vouchers, between businesses engaging workers and those undertaking work.

Part 6 (PDF 242K)

Part 7 - Corporation Tax: a tax payable by all companies that are UK resident for tax purposes.

Part 7 (PDF 271K)

Part 8 - Customs: the framework of control, and tax where appropriate, the import and export of goods.

Part 8 (PDF 251K)

Part 9 - Double Tax Treaties: claims under the Double Tax Treaties either to make payments without deduction of tax, or to treat certain gains as non taxable.

Part 9 (PDF 224K)

Part 10 - EC Sales List: returns listing information which a business is required to provide to HMRC relating goods supplied to VAT registered businesses in other EU member states.

Part 10 (PDF 227K)

Part 11 - Employer Taxes: all taxes and National Insurance Contributions (NICs) on remuneration provided to employees, including payroll expenses and benefits, and share schemes.

Part 11 (PDF 275K)

Part 12 - Excise Duties: duties paid to HMRC by businesses when excise goods (including alcohol, tobacco products and hydrocarbon oils) are produced, sold or imported.

Part 12 (PDF 254K)

Part 13 - Gaming Duties: includes Bingo Duty, Gaming Duty, General Betting Duty, Amusement Machine Licence Duty, Pool Betting Duty and Lottery Duty.

Part 13 (PDF 236K)

Part 14 - Income Tax for businesses: income tax and NICs applicable to unincorporated businesses and partnerships including the Income Tax return. This also covers income tax related requirements for trusts and life assurance companies.

Part 14 (PDF 256K)

Part 15 - Inheritance Tax: a tax on individuals that occasionally gives rise to business obligations.

Part 15 (PDF 219K)

Part 16 - Insurance Premium tax: a tax on premiums received under insurance contracts collected by insurers.

Part 16 (PDF 230K)

Part 17 - Intrastat: a system used for collecting statistics on the trade in goods between the UK and other EU member states.

Part 17 (PDF 233K)

Part 18 - Landfill Tax: a tax on the disposal of waste accounted for to HMRC by landfill site operators.

Part 18 (PDF 227K)

Part 19 - Pensions: the rules applying to the eight different tax regimes for pensions.

Part 19 (PDF 232K)

Part 20 - Petroleum Revenue Tax: a tax that applies to oil companies and is charged on the share of the profits of each individual oil field.

Part 20 (PDF 232K)

Part 21 - Stamp Duty: a tax charged on legal transfer documents, other than the transfer of land.

Part 21 (PDF 224K)

Part 22 - Stamp Duty Land Tax: a tax on transactions involving UK land.

Part 22 (PDF 234K)

Part 23 - Stamp Duty Reserve Tax: a tax charged on transactions in shared effected without a paper document.

Part 23 (PDF 220K)

Part 24 -Tax Credits: income related payments to low-income workers, paid by employers to eligible employees with their wages.

Part 24 (PDF 233K)

Part 25 - Tax Management Provisions: this covers the general administration of income and capital gains taxes, in particular assessments, claims, appeals, payment, collection and recovery tax, interest on overdue tax and penalties. It also covers general information gathering powers, inspection of computer records, disclosure of tax avoidance schemes and applications for guidance under the 'COP 10' procedure.

Part 25 (PDF 231K)

Part 26 - Tonnage Tax: a regime that allows certain shipping companies to pay Corporation Tax based upon their shipping tonnage rather than their accounting profits.

Part 26 (PDF 226K)

Part 27 - Value Added Tax: a tax on consumer expenditure, collected on most types of business transactions.

Part 27 (PDF 303K)

Part 28 - Withholding Tax: covers the requirement to deduct tax from rent received, payments to entertainers and deduction of tax from interest and royalties.

Part 28 (PDF 230K)