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This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
Find out about the new late payment penalties and interest charges.
Find out about the new points-based late submission penalties.
This tax information and impact note is about Income Tax exemption for major sporting events (World Athletics Indoor Championships Glasgow 24).
HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure.
Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service .
Directions for specified individuals required to provide specified information in accordance with regulation 31 of SI 2023/912.
This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.
HMRC’s initial equality impact assessment of the SA100 postal output project.
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
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 measure delivers the changes necessary to abolish the pensions lifetime allowance from the tax year 2024 to 2025 onwards, as announced at Spring Budget 2023.
This explanatory note sets out how the 2021-22 Income Tax data published by HMRC today is used to update the Scottish Government’s funding.
First published during the 2022 to 2024 Sunak Conservative government
A technical consultation on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.
This tax information and impact note is about changes to the Community Investment Tax Relief scheme.
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.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The government is seeking views on possible changes to the tax treatment of cryptoasset loans and ‘staking’ in the context of decentralised finance.
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
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