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We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25.
This explanatory note sets out how the 2022-23 Income Tax data published by HMRC and population data published by the ONS is used to update the Scottish Government鈥檚 funding.
Screening Equality Impact Assessment for Reporting Rules for Digital Platforms.
This briefing sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.
This tax information and impact note is about the changes to the van benefit charge, and the car and van fuel benefit charges from April 2025.
This brief clarifies HMRC鈥檚 policy on the deduction of VAT incurred on cladding remediation works which are carried out on existing residential buildings.
皇冠体育app government is consulting on a proposal to include the claimant鈥檚 name in entries about money judgments on the Register of Judgments, Orders and Fines.
This tax information and impact note details the various amendments relating to excise duty which come in to force on 23 December 2024 and 3 March 2025.
This measure outlines the expected impact of applying VAT to private school fees.
This tax information and impact note explains the reduction in the Investors鈥� relief lifetime limit announced at Autumn Budget 2024.
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.
This tax information and impact note is about the East Midlands Combined County Authority being able to claim refunds of VAT.
This tax information and impact note is about the Health Services Safety Investigations Body being able to claim refunds of VAT.
Tax policy announcements at Autumn Budget 2024.
This measure explains the abolishment of the furnished holiday lettings (FHL) tax regime from April 2025.
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