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This measure introduces changes to the taxation of termination payments and post-employment notice pay.
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 aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.
This tax information and impact note is about a tax exemption for certain people involved with the UEFA Women’s EURO 2022 Finals tournament football matches.
This tax information and impact note is about a tax exemption for certain people involved with the 2022 Birmingham Commonwealth Games.
We welcome your views on how to implement a simplification of the way trading profits of businesses are allocated to tax years under Income Tax Self Assessment.
This Tax Information and Impact Note outlines the increase to the earliest age at which most pension savers can access their pensions without incurring an unauthorised payments tax charge, the normal minimum pension age, fro…
This tax information and impact note sets out the increased rates of Income Tax applicable to dividend income.
This tax information and impact note details legislation introduced to ensure the pensions tax framework applies as intended to the public service pension reforms (the ‘McCloud’ case) remedy.
This Tax Information and Impact Note details legislation introduced to simplify the basis period rules for the self-employed and partners.
This tax information and impact note outlines a new power to make regulations to to make regulations to make temporary modifications to the Income Tax (Earnings and Pensions) Act 2003 in the event of a disaster or emergency …
This tax information and impact note sets out the new rates for van benefit and fuel benefit charges.
This measure gives an Income Tax exemption for UEFA accredited individuals who are not resident in the UK and earn an income from UK-hosted EURO 2020 matches.
This measure gives an Income Tax exemption for UEFA accredited individuals who are not resident in the UK and earn an income from 2021 UEFA Super Cup match.
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
This technical note explains how the 2019-20 income tax data published by HMRC today is used to update the Scottish Government’s funding.
First published during the 2019 to 2022 Johnson Conservative government
This measure intends to reform basis periods for Income Tax for the self-employed, it also launches a consultation on how to implement reform.
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 an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.
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