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This tax information and impact note is about changes to salary sacrifice for pension contributions.
Who is likely to be affected Employers and employees who operate or…
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.
Who is likely to be affected Income Tax, National Insurance contributions…
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.
Who is likely to be affected Postmasters who receive compensation payments…
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
This tax information and impact note is about employers operating in a designated special tax site in a Freeport or Investment Zone being required to provide their employee’s workplace postcode to HMRC if they are claiming t…
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
This technical note describes the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2026.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.
Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
We welcome views on this technical consultation on draft regulations and guidance.
Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…
Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service .
Screening equality impact assessment for HMRC’s Store My National Insurance Number (NINO) service.
This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension.
This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.
This measure allows special tax sites to be designated in Investment Zones.
Don’t include personal or financial information like your National Insurance number or credit card details.
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