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This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
This tax information and impact note is about maintaining the Personal Allowance and basic rate limit at their 2021 to 2022 tax year levels up to and including the 2025 to 2026 tax year.
This tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.
The tax information and impact note is about an extension to the time limited exception to working time requirements.
This tax information and impact note is about the taxation of Self-Employment Income Support Scheme grants.
This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.
This tax information and impact note is about the nil rate band and residence nil rate band thresholds for tax years 2021 to 2022 up to and including 2025 to 2026.
This tax information and impact note is about maintaining the Capital Gains Tax annual exempt amount.
This tax information and impact note is about setting the standard lifetime allowance to 2025 to 2026
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
National Insurance contributions relief for employers, providing a zero rate of employers Class 1 National Insurance contributions on the earnings of a qualifying veteran.
The OTS is seeking views to inform its new review.
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
We are seeking views on draft clauses that will enable employers to apply a zero-rate secondary Class 1 Employer National Insurance contributions on the salaries of veterans during the first year of civilian employment.
We welcome views on the National Insurance contribution holiday for veterans announced at Spring Budget 2020. This relief will be available to employers of veterans from April 2021.
This is HM Revenue and Customs' initial equality impact assessment.
OTS outlines scope of a new review looking at the considerations, impacts and priorities HMRC should focus on in this area.
This instrument revokes The Double Taxation Dispute Resolution (EU) Regulations 2020.
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