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Screening Equality Impact Assessment for Lifetime Allowance Protections and Enhancements.
Project objectives At Spring Budget 2023, the government introduced…
This explanatory note sets out how the 2024-25 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government’s funding.
This statement, jointly agreed by HM Treasury and the Scottish Government,…
This explanatory note sets out how the 2024-25 Income Tax data published by HMRC is used to update the Welsh Government’s funding.
An explanation of how the Welsh rates of income tax reconciliation process…
This further technical note provides additional information to that provided in technical note 1 relating to Inheritance Tax on pensions announced at the Autumn Budget 2024.
The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.
This measure is about the changes to the reporting of certain benefits in kind from April 2027.
A technical consultation on draft legislation to set the annual Cash ISA subscription limit for investors below the age of 65 at £12,000 from 6th April 2027.
This measure is about the treatment of certain disposals involving cryptoasset loans and liquidity pools for Capital Gains Tax.
This measure is about the removal of the requirement to submit a notification of a grant of Enterprise Management Incentives (EMI) options.
The measure introduces a modern, fair and effective Individual Savings Account (ISA) compliance framework that supports digital reporting and makes sure the ISA system operates as intended.
We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.
We welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.
This measure introduces the tax treatment for payments made under the Horizon Family Members Redress Scheme.
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 tax information and impact note is about reforms to UK law relating to Capital Gains Tax relief for gifts of business assets.
A call for evidence seeking views on the design, operation and future direction of voluntary National Insurance contributions.
A consultation seeking views on proposals to extend existing powers to enforce lower value tax debts through directly deducted monthly instalments.
This consultation seeks views on proposals to update the distributions framework.
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