Policy papers and consultations

We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.

• From: HM Revenue & Customs
• Updated: 21 March 2024

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.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Cryptoasset Reporting Framework, Common Reporting Standard amendments, and seeking views on extension to domestic reporting

  Summary Subject of this consultation The subject of this consultation is…

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…

• From: HM Revenue & Customs
• Updated: 26 February 2024

• The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations — 2024

  Who is likely to be affected Non-UK resident players, officials and other…

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.

• From: HM Revenue & Customs
• Updated: 22 February 2024

We welcome views on this technical consultation on draft regulations and guidance.

• From: HM Revenue & Customs
• Updated: 25 January 2024

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.

• From: HM Revenue & Customs
• Updated: 25 January 2024

This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.

• From: HM Revenue & Customs
• Updated: 14 December 2023

This measure is about the necessary changes to the legislative framework to modernise the way registered pensions schemes, using relief at source arrangements, claim tax relief on members’ pension contributions from 6 April …

• From: HM Revenue & Customs
• Updated: 22 November 2023

This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.

• From: HM Revenue & Customs
• Updated: 22 November 2023

This tax information and impact note is about abolishing the Lifetime Allowance (LTA).

• From: HM Revenue & Customs
• Updated: 22 November 2023

We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.

• From: HM Revenue & Customs
• Updated: 22 November 2023

This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.

• From: HM Revenue & Customs
• Updated: 22 November 2023

This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).

• From: HM Revenue & Customs
• Updated: 24 October 2023

This measure delivers the changes necessary to abolish the pensions lifetime allowance from the tax year 2024 to 2025 onwards, as announced at Spring Budget 2023.

• From: HM Revenue & Customs
• Updated: 18 July 2023

This explanatory note sets out how the 2021-22 Income Tax data published by HMRC today is used to update the Scottish Government’s funding.

• From: HM Treasury
• Updated: 6 July 2023

This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.

• From: HM Revenue & Customs
• Updated: 28 April 2023

This measure introduce temporary tax reliefs and exemptions in connection with the Homes for Ukraine Sponsorship Scheme.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This measure changes the tax treatment of collective money purchase schemes in winding up.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note is about clarifying that payments made under the Engagement and Advancement strands of the Welsh Government’s Jobs Growth Wales plus scheme are exempt from Income Tax, with retrospective …

• From: HM Revenue & Customs
• Updated: 15 March 2023