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This technical note provides details on the changes that will apply to the taxation of non-UK domiciled individuals from 6 April 2025.
This summary sets out the changes being made to agricultural property relief and business property relief.
This tax information and impact note is about updates to information Individual Savings Account (ISA) managers must get for new applications, rules for ISA transfers between ISA managers, and allowing 'fractional interes…
This tax information and impact note explains changes to deficiency relief following the introduction of the Scottish advanced rate of Income Tax.
This explanatory note sets out how the 2022-23 Income Tax data published by HMRC today is used to update the Welsh Government’s funding.
A Call for Evidence has been published inviting input, data and information from interested parties to inform the first phase of the Pensions Investment Review. This first phase aims to boost investment, increase pension pot…
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
Screening Equality Impact Assessment for Modernising Repayments P800.
We welcome views in this technical consultation for the proposed new Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024.
Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
The government is seeking views on the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax.
First published during the 2022 to 2024 Sunak Conservative government
Tax policy announcements at Spring Budget 2024.
This tax information and impact note explains the Income Tax exemption for Union of European Football Associations (UEFA) accredited individuals who earn income in connection with the 2024 UEFA Champions League Final and are…
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