HM Revenue & Customs (HMRC) has released a Screening Equality Impact Assessment concerning the VAT Import One Stop Shop (IOSS) scheme for intermediaries. This document, published on March 12, 2026, outlines HMRC's process for evaluating policy changes for equality impacts, as mandated by the Equality Act 2010 and associated public sector duties. The assessment specifically addresses how the IOSS scheme might affect individuals and groups with protected characteristics.

This is a procedural document outlining HMRC's internal assessment process. It does not introduce new obligations or deadlines for businesses. Compliance officers should note that this assessment is part of the regulatory framework for the VAT IOSS scheme, ensuring that the scheme's implementation aligns with equality legislation. No specific actions are required from regulated entities based solely on this publication.