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The government is committed to tackling tax evasion, avoidance and aggressive tax planning, and the UK tax gap is now one of the lowest in the world.

Today we publish our strategy for addressing productivity barriers in the Northern Powerhouse; and give the go ahead today to a programme of major roads schemes in the north.

The checklists have been revised to put more focus on the most common errors and how these can be avoided. But there is no change to our requirements when submitting bills.

The UK government is also making further investment in digital infrastructure such as fibre broadband and 5G – this will ensure that businesses across Wales are well placed to take full advantage of the opportunities presented by new technologies, and reap the benefits of greater connectivity.

Businesses, economy and tax experts like the International Monetary Fund, Institute for Government, the CBI, Chartered Institute of Taxation and the IFS have all been calling for this change. It will mean businesses and people face less frequent changes to the tax system, helping to promote certainty and stability.