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Screening equality impact assessment for HMRC’s Store My National Insurance Number (NINO) service.
This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension.
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.
We are seeking views on proposals to reform the tax treatment of Employee Ownership Trusts and Employee Benefit Trusts.
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
A technical consultation on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.
This tax information and impact note is about changes to the Community Investment Tax Relief scheme.
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.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The government is seeking views on possible changes to the tax treatment of cryptoasset loans and ‘staking’ in the context of decentralised finance.
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
Screening equality impact assessment for HMRC's Qualifying Asset Holding Companies project.
Tax policy announcements at Budget 2021.
Tax policy announcements at Spring Budget 2023.
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 measure makes changes to the rules that apply to transfers of assets between spouses and civil partners who are in the process of separating.
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 ensures that HMRC does not have little or no time in which to assess tax due, or taxpayers to claim allowable losses, where there is a delay between an unconditional contract being entered into and an asset bein…
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