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Screening Equality Impact Assessment for cash basis reform.
Project objectives In the 2023 Autumn Statement, the government announced…
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
A large number of taxpayers who have reclaimed tax payments using the…
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
1. Introduction This Explanatory Memorandum has been prepared by HM…
1. Introduction This explanatory memorandum has been prepared by HM…
Who is likely to be affected Shareholders in owner-managed businesses, the…
Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.
This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure.
HMRC’s initial equality impact assessment of the SA100 postal output project.
This tax information and impact note is about changes to the Community Investment Tax Relief scheme.
HMRC’s initial equality impact assessment of the Income Tax Self Assessment deferral extension.
We welcome views on the case for reforming Income Tax Self Assessment registration for the self-employed and landlords.
This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
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.
This policy paper considers the impacts of the next phases of Making Tax Digital.
The OTS is seeking views to inform its new review.
This is HM Revenue and Customs' initial equality impact assessment.
This new report explores ways to simplify tax for self-employed people and residential landlords.
The OTS seeks views on tax reporting and payment arrangements for self employed people and landlords of residential property to inform its work
This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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