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/mandating-postcode-provision-for-the-freeports-and-investment-zones-secondary-class-1-national-insurance-contributions-relief 2025-02-12T16:02:16+00:00 Mandating postcode provision for the Freeports and Investment Zones secondary Class 1 National Insurance contributions relief This tax information and impact note is about employers operating in a designated special tax site in a Freeport or Investment Zone being required to provide their employee’s workplace postcode to HMRC if they are claiming t� tag:www.gov.uk,2005:/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl 2024-11-13T14:31:32+00:00 Changes to the Class 1 National Insurance Contributions Secondary Threshold, the Secondary Class 1 National Insurance contributions rate, and the Employment Allowance, all from 6 April 2025 This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance. 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/consultations/freeport-and-investment-zone-employer-national-insurance-contributions-reliefs 2024-04-18T09:54:03+01:00 Freeport and Investment Zone employer National Insurance contributions reliefs We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs. tag:www.gov.uk,2005:/government/publications/national-insurance-contributions-nics-changes-from-autumn-statement-2023-and-spring-budget-2024 2024-04-08T00:00:00+01:00 National Insurance contributions (NICs) changes from Autumn Statement 2023 and Spring Budget 2024 Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024. 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/form-cf83-improvements 2024-03-21T09:30:09+00:00 Form CF83 improvements Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad. tag:www.gov.uk,2005:/government/publications/changes-to-national-insurance-contributions-from-6-april-2024 2024-03-07T00:00:00+00:00 Changes to National Insurance contributions from 6 April 2024 This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024. 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/social-security-coordination-national-insurance-and-posted-workers 2024-01-25T09:30:05+00:00 Social Security coordination: National Insurance and posted workers Screening equality impact assessment for Social Security coordination � National Insurance and posted workers. tag:www.gov.uk,2005:/government/publications/changes-to-national-insurance-contributions-from-6-january-2024 2023-11-23T00:00:00+00:00 Changes to National Insurance contributions from 6 January 2024 This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an� tag:www.gov.uk,2005:/government/publications/find-my-national-insurance-number-nino-service 2023-10-05T11:44:50+01:00 'Find my National Insurance Number (NINO)' service Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service . tag:www.gov.uk,2005:/government/publications/store-my-national-insurance-number-nino-service 2023-08-09T09:30:10+01:00 Store my National Insurance Number (NINO) service Screening equality impact assessment for HMRC’s Store My National Insurance Number (NINO) service. tag:www.gov.uk,2005:/government/publications/national-insurance-contributions-extending-the-voluntary-national-insurance-contributions-deadline 2023-07-20T11:21:35+01:00 National Insurance contributions: extending the voluntary National Insurance contributions deadline This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension. tag:www.gov.uk,2005:/government/publications/income-tax-national-insurance-contributions-exemption-for-bursary-payments-to-care-leavers 2023-04-28T15:02:15+01:00 Income Tax, National Insurance contributions: exemption for bursary payments to care leavers 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. tag:www.gov.uk,2005:/government/publications/investment-zone-special-tax-sites 2023-03-15T13:35:39+00:00 Investment Zone special tax sites This measure allows special tax sites to be designated in Investment Zones. tag:www.gov.uk,2005:/government/publications/the-personal-allowance-and-basic-rate-limit-for-income-tax-and-certain-national-insurance-contributions-nics-thresholds-from-6-april-2026-to-5-apr 2022-11-21T18:26:00+00:00 The Personal Allowance and basic rate limit for income tax, and certain National Insurance contributions (NICs) thresholds, from 6 April 2026 to 5 April 2028 This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028. tag:www.gov.uk,2005:/government/publications/national-insurance-holiday-for-the-employers-of-veterans-screening-equality-impact-assessment 2022-05-06T11:38:10+01:00 National Insurance holiday for the employers of veterans - screening equality impact assessment Screening equality impact assessment for the National Insurance holiday for the employers of veterans. tag:www.gov.uk,2005:/government/publications/national-insurance-contributions-increase-of-thresholds-bill 2022-03-24T17:02:31+00:00 National Insurance Contributions (Increase of Thresholds) Bill Draft legislation on National Insurance Contributions (Increase of Thresholds)