tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2026-04-02T09:30:06+01:00 HM Government tag:www.gov.uk,2005:/government/publications/making-tax-digital-mtd-for-income-tax 2026-04-02T09:30:06+01:00 Making Tax Digital (MTD) for Income Tax Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax tag:www.gov.uk,2005:/government/publications/making-tax-digital-for-income-tax-self-assessment-reducing-the-mandation-threshold-from-30000-to-20000-from-april-2028 2026-03-24T16:34:00+00:00 Making Tax Digital for Income Tax Self Assessment — reducing the mandation threshold from £30,000 to £20,000 from April 2028 This tax information and impact note is about the reduction of the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, from April 2028. tag:www.gov.uk,2005:/government/publications/directions-under-section-43e-of-the-taxes-management-act-1970-and-regulation-65a5-and-6-of-the-income-tax-pay-as-you-earn-regulations-2003-and-r 2026-03-20T09:18:52+00:00 Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them. tag:www.gov.uk,2005:/government/publications/lifetime-allowance-abolition-amendment-of-power-to-make-further-regulations 2026-03-09T11:37:25+00:00 Lifetime Allowance abolition — amendment of power to make further regulations This tax information and impact note is about updates to the current power to permit regulations laid in the 2025 to 2026 tax year to take effect for the 2024 to 2025 tax year. tag:www.gov.uk,2005:/government/publications/residence-based-tax-regime-technical-amendments 2026-03-03T10:00:04+00:00 Residence-based tax regime: technical amendments This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025. tag:www.gov.uk,2005:/government/publications/major-sporting-events-income-tax-exemption-glasgow-2026-commonwealth-games-regulations-2026 2026-02-24T10:14:54+00:00 Major sporting events (Income Tax exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 This tax information and impact note is about Income Tax exemption for major sporting events (Glasgow 2026 Commonwealth Games). tag:www.gov.uk,2005:/government/publications/increase-to-van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans 2025-12-03T16:39:24+00:00 Increase to van benefit charge and fuel benefit charges for cars and vans These measures confirm the annual uprating that increase the van benefit charge and the car and van fuel benefit charges by the Consumer Price Index from 6 April 2026. tag:www.gov.uk,2005:/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income 2025-11-27T09:33:53+00:00 Income Tax: Changes to Tax rates for Property, Savings and Dividend Income This tax information and impact note is about the changes to dividend rates for 2026 to 2027, changes to savings rates for 2027 to 2028 and the separate rates of Income Tax applicable to property income for 2027 to 2028. tag:www.gov.uk,2005:/government/publications/changes-to-tax-rates-for-property-savings-and-dividend-income 2025-11-26T15:25:40+00:00 Changes to tax rates for property, savings and dividend income This technical note provides details about establishing separate tax rates for property income and increasing tax rates for savings and dividend income.  tag:www.gov.uk,2005:/government/publications/collective-money-purchase-registration-of-unconnected-multiple-employer-schemes 2025-11-26T14:03:14+00:00 Collective money purchase: registration of unconnected multiple employer schemes This measure will allow unconnected multiple employer collective money purchase schemes to operate effectively. tag:www.gov.uk,2005:/government/publications/paye-changes-for-the-umbrella-company-market 2025-11-26T14:01:47+00:00 PAYE changes for the umbrella company market This measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any third person supplying labour. tag:www.gov.uk,2005:/government/publications/abolition-of-the-dividend-tax-credit-for-non-uk-residents 2025-11-26T14:01:35+00:00 Abolition of the dividend tax credit for non-UK residents This tax information and impact note is about the abolition of the notional tax credit received by non-UK residents for dividends from UK companies. tag:www.gov.uk,2005:/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses 2025-11-26T00:00:00+00:00 Income Tax: removal of the tax relief for additional homeworking expenses This tax information and impact note set out the changes for those that can claim a deduction from Income Tax for additional household costs if they are required to work from home from April 2026. tag:www.gov.uk,2005:/government/publications/maintaining-income-tax-and-equivalent-national-insurance-contributions-thresholds-until-5-april-2031 2025-11-26T00:00:00+00:00 Maintaining Income Tax and equivalent National Insurance contributions thresholds until 5 April 2031 This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and equivalent National Insurance contributions thresholds, at their current levels up to 5 April 2031. tag:www.gov.uk,2005:/government/publications/income-tax-charge-on-winter-fuel-payments 2025-11-26T00:00:00+00:00 Income Tax charge on Winter Fuel Payments This tax information and impact note is about paying an Income Tax charge equal to the full value of any Winter Fuel Payment (Pension Age Winter Heating payment in Scotland) you receive if your total income is over £35,000 a… tag:www.gov.uk,2005:/government/publications/tax-treatment-for-payments-made-under-the-capture-redress-scheme 2025-10-30T10:33:48+00:00 Tax treatment for payments made under the Capture Redress Scheme These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax. tag:www.gov.uk,2005:/government/publications/directions-under-regulation-189-of-the-income-tax-pay-as-you-earn-regulations-2003-si-20032682 2025-10-20T15:47:26+01:00 Employee Notice of Tax Code Commissioners' Direction Direction about the approved method of electronic communication to give an employee notice of a tax code. tag:www.gov.uk,2005:/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords 2025-09-02T14:30:22+01:00 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/publications/scottish-income-tax-outturn-reconciliation-for-2023-24 2025-08-21T11:00:01+01:00 Scottish Income Tax outturn reconciliation for 2023-24 This explanatory note sets out how the 2023-24 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/welsh-rates-of-income-tax-outturn-reconciliation-for-2023-24 2025-08-21T11:00:01+01:00 Welsh Rates of Income Tax outturn reconciliation for 2023-24 This explanatory note sets out how the 2023-24 Income Tax data published by HMRC is used to update the Welsh Government’s funding.