tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-04-04T10:34:17+01:00 HM Government tag:www.gov.uk,2005:/government/publications/the-horizon-shortfall-scheme-appeals-tax-exemptions-and-relief-regulations-2025 2025-04-04T10:34:17+01:00 The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025 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. tag:www.gov.uk,2005:/government/publications/the-income-and-corporation-taxes-electronic-communications-regulations-2003 2025-02-18T14:10:14+00:00 The Income and Corporation Taxes (Electronic Communications) Regulations 2003 This tax information and impact note is about ensuring insignificant errors do not invalidate information sent electronically to HMRC and enabling taxpayers to continue to receive Income Tax Self Assessment penalties digital� tag:www.gov.uk,2005:/government/publications/scottish-income-tax-outturn-reconciliation-for-2022-23 2025-01-15T11:00:02+00:00 Scottish Income Tax outturn reconciliation for 2022-23 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’s funding. tag:www.gov.uk,2005:/government/publications/income-tax-van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans-from-6-april-2025 2024-12-17T12:53:49+00:00 Income Tax: van benefit charge and fuel benefit charges for cars and vans from 6 April 2025 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. tag:www.gov.uk,2005:/government/publications/income-tax-company-car-tax-rates-2028-to-2030 2024-10-30T14:12:40+00:00 Income Tax: Company car tax rates 2028 to 2030 This tax information and impact note is about setting the appropriate percentage for company cars for tax years 2028 to 2029 and 2029 to 2030. tag:www.gov.uk,2005:/government/publications/share-incentive-plan-consequential-change-because-of-the-neonatal-care-leave-and-pay-act-2023 2024-10-30T14:12:18+00:00 Share Incentive Plan � consequential change because of the Neonatal Care (Leave and Pay) Act 2023 This tax information and impact note is about a change to the notice an employer must give to an employee regarding the possible effect of deductions from salary, in relation to a Share Incentive Plan. This change is because� tag:www.gov.uk,2005:/government/publications/tax-treatment-of-statutory-neonatal-care-pay-income-tax 2024-10-30T14:10:16+00:00 Tax treatment of Statutory Neonatal Care Pay: Income Tax This tax information and impact note is about confirming Statutory Neonatal Care pay as a taxable social security benefit. tag:www.gov.uk,2005:/government/consultations/cryptoasset-reporting-framework-and-common-reporting-standard 2024-10-30T14:00:37+00:00 Cryptoasset Reporting Framework and Common Reporting Standard Consultation on the UK implementation of the OECD Cryptoasset Reporting Framework and amendments to the Common Reporting Standard, seeking views on extension to domestic reporting. tag:www.gov.uk,2005:/government/publications/reporting-and-paying-income-tax-and-class-1a-nics-on-benefits-in-kind-in-real-time 2024-10-30T13:57:58+00:00 Reporting and paying Income Tax and Class 1A NICs on benefits in kind in real-time This technical note describes the main changes that will apply to the reporting requirements of employment related benefits in kind from 6 April 2026. tag:www.gov.uk,2005:/government/publications/repeal-of-the-offshore-receipts-in-respect-of-intangible-property-orip-rules 2024-10-30T13:57:33+00:00 Repeal of the Offshore Receipts in Respect of Intangible Property (ORIP) rules This tax information and impact note describes the amendments being made to repeal the ORIP rules. tag:www.gov.uk,2005:/government/publications/tax-changes-for-non-uk-domiciled-individuals 2024-10-30T00:00:00+00:00 Tax changes for non-UK domiciled individuals This measure is about changes affecting the taxation of non-UK domiciled individuals. tag:www.gov.uk,2005:/government/publications/income-tax-the-scottish-rates-of-income-tax-consequential-amendments-order-2024 2024-10-14T00:00:00+01:00 Income Tax: The Scottish Rates of Income Tax (Consequential Amendments) Order 2024 This tax information and impact note explains changes to deficiency relief following the introduction of the Scottish advanced rate of Income Tax. tag:www.gov.uk,2005:/government/publications/welsh-rates-of-income-tax-outturn-reconciliation-for-2022-23 2024-10-03T11:00:02+01:00 Welsh Rates of Income Tax outturn reconciliation for 2022-23 This explanatory note sets out how the 2022-23 Income Tax data published by HMRC today is used to update the Welsh Government’s funding. tag:www.gov.uk,2005:/government/calls-for-evidence/pensions-investment-review-call-for-evidence 2024-09-04T15:12:37+01:00 Pensions Investment Review: Call for Evidence A Call for Evidence has been published inviting input, data and information from interested parties to inform the first phase of the Pensions Investment Review. This first phase aims to boost investment, increase pension pot� tag:www.gov.uk,2005:/government/publications/extended-loss-carry-back-for-businesses 2024-08-27T10:05:57+01:00 Extended loss carry back for businesses This guidance note is about the rules for the temporary extension of loss carry back for businesses. tag:www.gov.uk,2005:/government/consultations/draft-regulations-proposed-amendments-in-respect-of-salary-advances 2024-03-21T10:01:35+00:00 Draft regulations: proposed amendments in respect of salary advances We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee. tag:www.gov.uk,2005:/government/publications/the-major-sporting-events-income-tax-exemption-2024-uefa-champions-league-final-regulations-2024 2024-02-26T14:50:05+00:00 The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 This tax information and impact note explains the Income Tax exemption for Union of European Football Associations (UEFA) accredited individuals who earn income in connection with the 2024 UEFA Champions League Final and are� tag:www.gov.uk,2005:/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords 2024-02-22T10:30:34+00:00 Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords This tax information and impact note is about the introduction of Making Tax Digital for Income Tax Self Assessment for sole traders and landlords with income over £30,000. tag:www.gov.uk,2005:/government/consultations/calculating-paye-liabilities-in-cases-of-non-compliance-for-off-payroll-working-ir35 2024-01-25T09:30:07+00:00 Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35) We welcome views on this technical consultation on draft regulations and guidance. tag:www.gov.uk,2005:/government/publications/service-level-agreement-for-operation-of-welsh-rates-of-income-tax-by-hmrc 2024-01-25T09:30:02+00:00 Service level agreement for operation of Welsh rates of Income Tax by HMRC 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.