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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 changes to voluntary National Insurance contributions for periods abroad from 6 April 2026.
This tax information and impact note is about the changes introduced by the Child Trust Funds (Amendment) Regulations 2026.
This tax and information note is about changes introduced by the Individual Savings Account (Amendment) Regulation 2026.
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.
Explanatory Notes and Tax Information and Impact Note for government amendments in Report Stage of Finance Bill 2025-26.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
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).
Tax policy announcements at Budget 2025.
This Call for Evidence will gather views and evidence on tax policy support for investment in high-growth UK companies
This tax information and impact note is about changes to salary sacrifice for pension contributions.
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 measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
This tax impact and information note is about changes to the anti-avoidance rule for share exchanges and reorganisations.
This technical note provides details about establishing separate tax rates for property income and increasing tax rates for savings and dividend income.
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
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