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A consultation on the extension of tax relief for training by employees and the self-employed to support upskilling and retraining
First published during the 2016 to 2019 May Conservative government
Find the impact definitions for the tax information and impact notes published by HMRC for Budget 2018.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
This tax information and impact note explains the changes to Income Tax rates and thresholds for 2019 to 2020.
This tax information and impact note sets out a UK Income Tax charge on certain amounts paid offshore for intangible property.
This tax information and impact note deals with the introduction of legislation to provide for submission of voluntary tax returns to be treated the same as those submitted following to a statutory notice to file.
This tax information and impact note details the Consumer Price Index increase in the annual exempt amount for the tax year 2019 to 2020.
This tax information and impact note details changes to the residence nil rate band.
This tax information and impact note details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
This tax information and impact note confirms the tax treatment of 4 existing and 5 new social security benefits.
This is the Budget in full. You can find supporting and related documents below.
We are inviting views on the draft legislation needed to introduce separate rates of Income Tax in Wales.
This briefing explains what the High Income Child Benefit Charge is, how it works, and who it affects.
The OTS is carrying out a simplification review into the closer alignment of income tax with National Insurance.
The Office of Tax Simplification (OTS) has published the key questions it wants to discuss with stakeholders for its current review.
This call for evidence seeks to better understand the use of rent a room relief.
Consultation on the tax treatment of gains accruing on disposals of interests in UK immovable property by non-residents, and Technical Note on accompanying anti-forestalling rule.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
This measure allows individuals whose shareholding is ‘diluted’ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.
This measure deals with the deferment of payment of Capital Gains Tax by certain UK resident trusts or non-UK resident individuals who trade through a UK branch.
Don’t include personal or financial information like your National Insurance number or credit card details.
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