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This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
This tax information and impact note affects individuals who are landlords of residential property.
This measure changes the cash basis threshold to a fixed amount of £150,000 and the exit threshold to twice the entry threshold.
A consultation on the extension of cash basis to landlords.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.
A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation on how digital record keeping and regular updates should operate.
This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.
Draft regulations delivering reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.
This tax information and impact note enlarges the Social Investment Tax Relief (SITR) scheme and makes a number of changes to the existing rules.
This measure makes a number of changes to the Social Investment Tax Relief (SITR) scheme.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
This tax information and impact note advises of a new returns process which uses a standard format that can be submitted electronically for accounting periods ending on or after 31 December 2016.
Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note introduces a new Income Tax exemption.
A consultation on possible alternatives to the current tax rules for part surrenders and part assignments of life insurance policies.
A consultation on tax rules for investors in authorised contractual schemes (ACS) and reporting requirements on the ACS.
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