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Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
Project objectives Making Tax Digital (MTD) for Income Tax will exploit…
This tax information and impact note is about the reduction of the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, from April 2028.
Who is likely to be affected Individuals who run unincorporated businesses…
Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
1. Interpretation In this direction: (a) ‘the PAYE Regulations’ means the…
This tax information and impact note is about updates to the current power to permit regulations laid in the 2025 to 2026 tax year to take effect for the 2024 to 2025 tax year.
This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.
This tax information and impact note is about Income Tax exemption for major sporting events (Glasgow 2026 Commonwealth Games).
These measures confirm the annual uprating that increase the van benefit charge and the car and van fuel benefit charges by the Consumer Price Index from 6 April 2026.
This tax information and impact note is about the changes to dividend rates for 2026 to 2027, changes to savings rates for 2027 to 2028 and the separate rates of Income Tax applicable to property income for 2027 to 2028.
This technical note provides details about establishing separate tax rates for property income and increasing tax rates for savings and dividend income.
This measure will allow unconnected multiple employer collective money purchase schemes to operate effectively.
This measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any third person supplying labour.
This tax information and impact note is about the abolition of the notional tax credit received by non-UK residents for dividends from UK companies.
This tax information and impact note set out the changes for those that can claim a deduction from Income Tax for additional household costs if they are required to work from home from April 2026.
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and equivalent National Insurance contributions thresholds, at their current levels up to 5 April 2031.
This tax information and impact note is about paying an Income Tax charge equal to the full value of any Winter Fuel Payment (Pension Age Winter Heating payment in Scotland) you receive if your total income is over £35,000 a…
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
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.
This explanatory note sets out how the 2023-24 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 2023-24 Income Tax data published by HMRC is used to update the Welsh Government’s funding.
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