Policy papers and consultations

We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.

• From: HM Revenue & Customs
• Updated: 14 March 2024

• (Draft) Explanatory Memorandum to The Income Tax (Pay As You Earn) (Amendment) (No. ***) Regulations 2024

  1. Introduction This Explanatory Memorandum has been prepared by HM…

• (Draft) Explanatory Memorandum to the Income Tax (Additional Information to be included in Returns) Regulations 2024 

  1. Introduction This explanatory memorandum has been prepared by HM…

• (Draft) Statutory Instruments impacts: improving the data HMRC collects from its customers

  Who is likely to be affected Shareholders in owner-managed businesses, the…

Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.

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

• Making Tax Digital volunteers and penalties

  Who is likely to be affected This measure will affect taxpayers who…

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

• Making Tax Digital for Income Tax Self Assessment for sole traders and landlords

  Who is likely to be affected Landlords and sole traders with business or…

Find out about the new late payment penalties and interest charges.

• From: HM Revenue & Customs
• Updated: 17 November 2023

Find out about the new points-based late submission penalties.

• From: HM Revenue & Customs
• Updated: 17 November 2023

HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure.

• From: HM Revenue & Customs
• Updated: 19 October 2023

HMRC’s initial equality impact assessment of the SA100 postal output project.

• From: HM Revenue & Customs
• Updated: 7 September 2023

This tax information and impact note is about changes to the Community Investment Tax Relief scheme.

• From: HM Revenue & Customs
• Updated: 11 May 2023

Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.

• From: HM Revenue & Customs
• Updated: 20 February 2023

HMRC’s initial equality impact assessment of the Income Tax Self Assessment deferral extension.

• From: HM Revenue & Customs
• Updated: 13 October 2022

We welcome views on the case for reforming Income Tax Self Assessment registration for the self-employed and landlords.

• From: HM Revenue & Customs
• Updated: 20 July 2022

This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

• From: HM Revenue & Customs
• Updated: 2 February 2022

We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies.

• From: HM Revenue & Customs
• Updated: 30 November 2021

This policy paper considers the impacts of the next phases of Making Tax Digital.

• From: HM Revenue & Customs
• Updated: 23 September 2021

The OTS is seeking views to inform its new review.

• From: Closed organisation: Office of Tax Simplification
• Updated: 5 February 2021

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 26 November 2020

This new report explores ways to simplify tax for self-employed people and residential landlords.

• From: Closed organisation: Office of Tax Simplification
• Updated: 31 October 2019

The OTS seeks views on tax reporting and payment arrangements for self employed people and landlords of residential property to inform its work

• From: Closed organisation: Office of Tax Simplification
• Updated: 27 August 2019

This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.

• From: HM Revenue & Customs
• Updated: 8 July 2015

This tax information and impact note applies to Income Tax payers with rental income from letting out a room in their home.

• From: HM Revenue & Customs
• Updated: 8 July 2015