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A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation on how digital record keeping and regular updates should operate.
This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.
Draft regulations delivering reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.
This tax information and impact note enlarges the Social Investment Tax Relief (SITR) scheme and makes a number of changes to the existing rules.
This measure makes a number of changes to the Social Investment Tax Relief (SITR) scheme.
This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing four of HM Revenue and Customs' (HMRC’s) ESCs.
This tax information and impact note advises of a new returns process which uses a standard format that can be submitted electronically for accounting periods ending on or after 31 December 2016.
Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.
Technical consultation on measures for Finance Bill 2017.
This tax information and impact note introduces a new Income Tax exemption.
A consultation on possible alternatives to the current tax rules for part surrenders and part assignments of life insurance policies.
A consultation on tax rules for investors in authorised contractual schemes (ACS) and reporting requirements on the ACS.
This draft legislation amends the categories of property in the table in section 520(2) of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in relation to personal portfolio bonds.
This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.
This tax information and impact note gives guidance for the UK tax system and is directed at individuals who are domiciled outside the UK.
This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).
This tax information and impact note ends the requirement for tax to be deducted from interest distributions made by certain investment schemes.
This tax information and impact note gives guidance on the calculation of 'reportable income' from offshore funds.
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