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This measure introduces changes to the taxation of termination payments and post-employment notice pay.
Draft legislation on National Insurance Contributions (Increase of Thresholds)
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about the increase in the maximum Employment Allowance from April 2022.
This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.
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 applies to individuals who receive payments from non-resident trusts.
OTS publishes an update on PAYE aspects of two of its recent reports.
This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
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 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.
A technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.
This tax information and impact note is about a temporary increase to National Insurance contribution rates for the 2022 to 2023 tax year.
This tax information and impact note is about the measure to introduce a Capital Gains Tax exemption for payments made under the London Capital and Finance Compensation Scheme.
A list of all non-structural tax reliefs available to taxpayers at November 2021 and the policy objective for each relief.
We welcome views on how the Individual Savings Accounts compliance and penalties regime can be reformed to make it stronger and modern.
We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies.
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…
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