We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This tax information and impact note is about the tax treatment of image rights payments connected to an employment.
Who is likely to be affected This measure will affect employees who…
This draft guidance is intended to illustrate when an image rights payment…
This tax information and impact note is about changes to the savings and property rates of Income Tax.
Who is likely to be affected Those impacted include: life insurance…
This tax information and impact note is about the changes to property rates and savings rates for 2027 to 2028 tax year.
Who is likely to be affected This measure will affect individuals and…
This tax information and impact note explains the reduced Lifetime ISA withdrawal charge for first-time buyers purchasing a property above the property price cap.
This tax information and impact note is about changes to the rules for employee share schemes.
This tax information and impact note is about changes to how Income Tax is charged on certain pension lump sum death benefits paid above the deceased member’s available lump sum and death benefit allowance.
This tax information and impact note is about the removal of the obligation on the Scottish Government to apply withholding tax to certain interest payments.
This tax information and impact note is about a new Income Tax exemption for payments made under the Electricity Bill Discount Scheme.
This tax information and impact note explains changes to the test for qualifying for a serious ill health lump sum and to the medical evidence that practitioners outside the UK can provide.
This tax information and impact note is about removing the two-year rule for tax-free pension and lump sum death benefits.
This tax information and impact note details legislation introduced to increase the income tax trading allowance to £3,000, for trades and miscellaneous income.
This measure will exempt employer paid immigration skills charge and certificate of sponsorship fees from Income Tax and Class 1a National Insurance contributions.
This measure is about the removal of the requirement to submit a notification of a grant of Enterprise Management Incentives (EMI) options.
This tax information and impact note is about changes to the appropriate percentage used to calculate company car tax for tax years 2030 to 2031 and 2031 to 2032.
This tax information and impact note is about the introduction of an Income Tax reduction for eligible pensioners.
This consultation seeks views on proposals to update the distributions framework.
Screening Equality Impact Assessment for Lifetime Allowance Protections and Enhancements.
This explanatory note sets out how the 2024-25 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
This explanatory note sets out how the 2024-25 Income Tax data published by HMRC is used to update the Welsh Government’s funding.
We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).