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Draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic.
This tax information and impact note is about a temporary increase to National Insurance contribution rates for the 2022 to 2023 tax year.
Find out how the government intends to use the powers in the National Insurance Contributions Bill 2021.
This tax information and impact note is about a temporary exemption from Income Tax benefit in kind charge for employees who get a coronavirus antigen test from their employer.
This tax information and impact note is about a temporary measure for reimbursed expenses for home-office equipment, due to coronavirus (COVID-19).
This tax information and impact note is about providing National Insurance relief employees of Armed Forces veterans.
This tax information and impact note is about an exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments.
This tax Information and impact note is about Class 1 National Insurance contributions relief for eligible employers and employees working in a Freeport tax site.
This tax information and impact note is about legislative changes to the disclosure of tax avoidance schemes to stop National Insurance contributions avoidance.
This Tax Information and Impact Note is about an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.
This Tax Information and Impact Note is about an exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments in Scotland and Wales.
This tax information and impact note is about changes to Statutory Parental Bereavement Pay and Optional Remuneration Arrangements.
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.
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.
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.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
This Tax Information and Impact Note is about the increase in the maximum Employment Allowance
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