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This tax information and impact note explains the Income Tax treatment of kinship allowances paid under the Kinship Zones pilot scheme.
Who is likely to be affected The measure will affect kinship carers who…
This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.
The Registered Pension Schemes (Provision of Information) (Amendment)…
This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.
1 Introduction From 6 April 2027, most unused pension funds and pension…
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
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.
Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
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.
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