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This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
We welcome views on this technical consultation on draft regulations and guidance.
Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.
Tax policy announcements at Autumn Statement 2023.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
This tax information and impact note is about abolishing the Lifetime Allowance (LTA).
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).
HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure.
Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service .
Directions for specified individuals required to provide specified information in accordance with regulation 31 of SI 2023/912.
Don’t include personal or financial information like your National Insurance number or credit card details.
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