Policy papers and consultations

This tax information and impact note is about an increase in qualifying care relief for foster carers and other types of shared lives carers.

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

• Qualifying Care Relief increase

  Who is likely to be affected The measure will affect foster carers and…

This tax information and impact note is about changes to the charge to van benefit and fuel benefit charges from 6 April 2021.

• From: HM Revenue & Customs
• Updated: 3 March 2021

• Income Tax changes to benefit charges for vans and the fuel benefit charge for cars and vans

  Who is likely to be affected Employers and employees, where employers…

This Tax Information and Impact Note is about increases to the van benefit charge and fuel benefit charge for cars and vans from April 2020.

• From: HM Revenue & Customs
• Updated: 11 March 2020

• Income Tax changes to the van benefit charge and fuel benefit charges for cars and vans from 6 April 2020

  Who is likely to be affected Employers and employees, where employers…

This tax information and impact note explains the changes to Income Tax rates and thresholds for 2019 to 2020.

• From: HM Revenue & Customs
• Updated: 29 October 2018

This Tax Information and Impact Note is about Gift Aid intermediaries processing claims for charities.

• From: HM Revenue & Customs
• Updated: 10 December 2014

This Tax Information and Impact Note explains the circumstances allowing the transfer of personal allowances.

• From: HM Revenue & Customs
• Updated: 19 March 2014