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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.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.
This tax information and impact note is about the reduction to the additional rate threshold from £150,000 to £125,140 from 6 April 2023.
We welcome views on the case for reforming Income Tax Self Assessment registration for the self-employed and landlords.
This explanatory note sets out how the 2020-21 Income Tax data published by HMRC today is used to update the Welsh Government’s funding
First published during the 2019 to 2022 Johnson Conservative government
This explanatory note sets out how the 2020-21 Income Tax data published by HMRC today is used to update the Scottish Government’s funding
We welcome views on proposed notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021 (SI 2021 No. 1076).
This tax information and impact note applies to regulated providers of Home Purchase Plans and peer-to-peer platforms facilitating alternative finance arrangements.
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