Policy paper

Windrush Compensation Scheme payments relief from Income Tax, Capital Gains Tax and Inheritance Tax

This measure provides a tax relief for payments made under the Windrush Compensation Scheme.

• From: HM Revenue & Customs
• Published: 11 July 2019
• Last updated: 11 March 2020 — See all updates

Documents

Windrush Compensation Scheme Payments: Relief from Income Tax, Capital Gains Tax and Inheritance Tax

HTML

Draft legislation

PDF, 77.1 KB, 4 pages

Explanatory note

PDF, 144 KB, 3 pages

Details

Legislation will be introduced so Windrush Compensation Scheme payments are relieved from Income Tax, Inheritance Tax and Capital Gains Tax.

A new power will also be introduced to exempt payments from future compensation schemes administered by or on behalf of the government, or other foreign governments, for the same taxes, by statutory instrument.

Published 11 July 2019
Last updated 11 March 2020 + show all updates

1. 11 March 2020

   Updated following the Budget 2020.

2. 11 July 2019

   First published.