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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…
This tax information and impact note is about changes to when a full Inheritance Tax account does not need to be delivered to HMRC for a deceased person.
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.
Tax policy announcements at Autumn Budget 2021.
This tax information and impact note details the change to the time limit for making Capital Gains Tax payments on property disposals.
This policy paper considers the impacts of the next phases of Making Tax Digital.
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.
Find out how the government intends to use the powers in the National Insurance Contributions Bill 2021.
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