We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
A Call for Evidence has been published inviting input, data and information from interested parties to inform the first phase of the Pensions Investment Review. This first phase aims to boost investment, increase pension pot…
This guidance note is about the rules for the temporary extension of loss carry back for businesses.
The last date an extended loss carry back claim could be made was 31 March…
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
Who is likely to be affected Individuals, corporates, and trusts who…
1 Commercial letting of furnished holiday accommodation Schedule 1…
Screening Equality Impact Assessment for Modernising Repayments P800.
We welcome views in this technical consultation for the proposed new Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024.
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.
We welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting.
The government is seeking views on the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax.
First published during the 2022 to 2024 Sunak Conservative government
Tax policy announcements at Spring Budget 2024.
This tax information and impact note explains the Income Tax exemption for Union of European Football Associations (UEFA) accredited individuals who earn income in connection with the 2024 UEFA Champions League Final and are…
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).