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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 changes to the charge to van benefit and fuel benefit charges from 6 April 2021.
This measure is about the repeal of provisions relating to the Interest and Royalties Directive.
This tax information and impact note is about a temporary extension to carry back of trading losses.
This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
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.
This tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.
The tax information and impact note is about an extension to the time limited exception to working time requirements.
This tax information and impact note is about the taxation of Self-Employment Income Support Scheme grants.
This tax information and impact note is about setting the standard lifetime allowance to 2025 to 2026
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.
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
This measure introduces amendments to working time requirements for Enterprise Management Initiatives (EMIs).
This measure reduces the van benefit charge for zero emissions vans to zero and takes effect from the 2021 to 2022 tax year.
We welcome views on draft legislation to introduce rules on the taxation of coronavirus (COVID-19) business support grants.
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
This Tax Information and Impact Note is about the tax treatment of welfare counselling.
This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.
This Tax Information and Impact Note is about Income Tax automation challenges and confirms the legal position.
This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.
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