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This measure gives the government the authority to test a new digital service as part of modernising the Stamp Taxes on Shares framework.
This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.
This tax information and impact note explains the reduction in relief on disposals to Employee Ownership Trusts.
This tax information and impact note is about a transitional change to the taxation of former excluded property trusts for Inheritance Tax.
This tax impact and information note is about various administrative changes to the rules for non-resident capital gains.
This measure extends the existing Inheritance Tax relief for Infected Blood compensation payments, if the eligible infected or affected person has already died when compensation is paid.
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 details the increase in tobacco duty and confirms the rate of duty for tobacco for heating.
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.
This measure is about the introduction of a revised tax regime for carried interest.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.
This measure reforms agricultural property relief and business property relief from Inheritance Tax.
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
This measure is about bringing Employee Car Ownership Schemes within the scope the benefit in kind rules as company cars from 6 October 2026.
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