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This Tax Information and Impact Note is about company car tax rates and bands for 2017 to 2018 and 2018 to 2019
This Tax Information and Impact Note is about simplifying the administration of employee expenses including salary sacrifice.
This Tax Information and Impact Note is about special purchase share schemes.
This Tax Information and Impact Note is about van benefit charge for zero emission vans.
This Tax Information and Impact Note is about abolishing the threshold for benefits in kind.
This Tax Information and Impact Note is about the deduction of Income Tax at source from interest paid on private placements.
This Tax Information and Impact Note is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
This draft legislation is about countering avoidance of Income Tax involving losses from miscellaneous transactions.
Budget 2013 announced that the government would improve the way in which uses tax codes as a way to collect tax and debts due to HMRC (coding out). The government consulted on this measure in 2013.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
This Tax Information and Impact Note explains amendments to Income Tax legislation for the Scottish Rate of Income Tax.
This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.
This Tax Information and Impact Note explains the government’s objective of fairness in the tax system by maintaining the integrity of pensions tax relief.
This Tax Information and Impact Note explains the increase to the personal allowance for those born after 5 April 1948 to £10,500 and the reduction of the basic rate limit to £31,785.
This Tax Information and Impact Note explains how the government will tax non-domiciles on the overseas employment income it identifies according to the ‘arising’ basis.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
Proposed amendments to the Income Tax PAYE Regulations 2003.
List of obsolete Statements of Practice for individuals (Income Tax and interest on tax).
List of obsolete Statements of Practice for individuals and companies (Income Tax and Corporation Tax).
List of obsolete statements of administrative practice and procedure.
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