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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.
We welcome your views on the principles and design of a new framework for Stamp Duty and Stamp Duty Reserve Tax.
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).
OTS outlines scope of a review about the potential for moving the end of the tax year
This second report considers key practical, technical and administrative Capital Gains Tax issues.
This tax information and impact note is about providing National Insurance relief employees of Armed Forces veterans.
This tax information and impact note is about an exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments.
This tax Information and impact note is about Class 1 National Insurance contributions relief for eligible employers and employees working in a Freeport tax site.
This tax information and impact note is about legislative changes to the disclosure of tax avoidance schemes to stop National Insurance contributions avoidance.
This Tax Information and Impact Note is about an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.
This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.
This Tax Information and Impact Note is about an exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments in Scotland and Wales.
This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.
This tax information and impact note is about a new exemption for financial support payments.
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.
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