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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.
This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).
This measure delivers the changes necessary to abolish the pensions lifetime allowance from the tax year 2024 to 2025 onwards, as announced at Spring Budget 2023.
This explanatory note sets out how the 2021-22 Income Tax data published by HMRC today is used to update the Scottish Government’s funding.
First published during the 2022 to 2024 Sunak Conservative government
This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.
This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.
This measure changes the tax treatment of collective money purchase schemes in winding up.
This tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments
This tax information and impact note is about clarifying that payments made under the Engagement and Advancement strands of the Welsh Government’s Jobs Growth Wales plus scheme are exempt from Income Tax, with retrospective …
This measure intends to clarify the tax treatment of payments received under the Lump Sum Exit Scheme.
This measure places a duty on HMRC to make top-up payments to individuals who save into an occupational pension under net pay arrangements, if their total taxable income is below the personal allowance.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security i…
This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
This tax information and impact note applies to non-UK residents participating or involved in the Finalissima football match.
This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2025 to 2026, 2026 to 2027 and 2027 to 2028.
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