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This tax information and impact note applies to Income Tax payers, employers and pension providers.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
Technical consultation on measures for Finance Bill 2016.
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
This applies to businesses and employers who provide diesel-engined company cars that are made available for employees' private use and those employees.
This applies to customers who have to submit a Self Assessment tax return through a notice to file.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.
This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).
This applies to charities and intermediaries that collect charitable donations and do not comply with the legislation.
This applies to individuals and trusts with straightforward Income Tax or Capital Gains Tax affairs.
This applies to individuals who are eligible to average their business profits for Income Tax purposes under the averaging rules for farmers.
This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.
Find out about interest and gains from peer to peer loans that qualify for tax advantages made through the new Innovative Finance Individual Savings Account (ISA) from 6 April 2016.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
This tax information and impact note affects Income Tax payers, employers and pension providers.
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