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This measure is about the introduction of a revised tax regime for carried interest.
Who is likely to be affected This measure will impact individuals who鈥�
Tax treatment of carried interest (1) ITTOIA 2005 is amended in accordance鈥�
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market.
Introduction The Private Intermittent Securities and Capital Exchange鈥�
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
Digital reporting and record keeping for income tax etc 1 Persons on whom鈥�
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025.
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
Screening Equality Impact Assessment for Capital Gains Tax rate change.
Screening Equality Impact Assessment for Pensions Tax Relief: Lifetime Allowance.
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
HMRC鈥檚 initial equality impact assessment of the Employer National Insurance contributions (NICs) and Employment Allowance changes.
Screening Equality Impact Assessment for cash basis reform.
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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