Policy paper

Change to data HMRC collects from customers

This measure is about changes to the data HMRC requires from employers, some shareholders in owner-managed businesses, and customers who are self-employed.

• From: HM Revenue & Customs
• Published: 18 July 2023
• Last updated: 22 November 2023 — See all updates

Documents

Changes to HMRC data collection

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Draft legislation

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Explanatory note

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Details

This measure confirms that from no earlier than tax year 2025 to 2026, employers will be required to provide more detailed information on employee hours worked using Real Time Information PAYE reporting.

Secondly, shareholders who are company-owner managers in owner-managed businesses will need to use their Self Assessment tax return to provide both:

• the amount of dividend income received from their own companies separately to other dividend income
• the percentage share they hold in their own companies

Finally, customers who are self-employed will need to provide information on the start and end dates of their self-employment using their Self Assessment tax return.

The change will improve the quality of data collected by HMRC and help to:

• provide better outcomes for taxpayers and businesses
• improve compliance
• build a more resilient tax system

Published 18 July 2023
Last updated 22 November 2023 + show all updates

1. 22 November 2023

   References to 'hours paid' changed to 'hours worked'.

2. 18 July 2023

   First published.