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This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital鈥�
This tax information and impact note is about employers operating in a designated special tax site in a Freeport or Investment Zone being required to provide their employee鈥檚 workplace postcode to HMRC if they are claiming t鈥�
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
This explanatory note sets out how the 2022-23 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government鈥檚 funding.
This tax information and impact note is about the changes to the van benefit charge, and the car and van fuel benefit charges from April 2025.
This tax information and impact note explains the reduction in the Investors鈥� relief lifetime limit announced at Autumn Budget 2024.
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
Tax policy announcements at Autumn Budget 2024.
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
This measure is about changes to the rates of Capital Gains Tax that apply to disposals of assets, other than residential properties and carried interest.聽
This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
This tax information and impact note is about changes to the taxation of capital gains on assets that have been contributed to a Limited Liability Partnership (LLP) that liquidates.
This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2028 to 2029 and 2029 to 2030.
This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because鈥�
This tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2028 to 2029 and 2029 to 2030.
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was l鈥�
In November 2023, the previous government announced its intention to implement the Organisation for Economic Co-operation and Development Cryptoasset Reporting Framework. At Spring Budget 2024 a consultation was launched see鈥�
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.
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