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This measure is about the removal of the requirement to submit a notification of a grant of Enterprise Management Incentives (EMI) options.
Who is likely to be affected This measure will affect companies that use…
Enterprise management incentives 1 Notification of grant of options to be…
We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.
Subject of this consultation This consultation is on removing National…
This measure introduces the tax treatment for payments made under the Horizon Family Members Redress Scheme.
Who is likely to be affected Family members of postmasters whose lives…
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for Scottish Income Tax.
Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.
This consultation seeks views on proposals to update the distributions framework.
Treatment of investment managers and their overseas clients.
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.
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.
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