tag:www.gov.uk,2005:/search/policy-papers-and-consultationsPolicy papers and consultations2026-03-09T11:40:52+00:00HM Governmenttag:www.gov.uk,2005:/government/publications/amendment-to-the-child-trust-funds-regulations-20262026-03-09T11:40:52+00:00Amendment to the Child Trust Funds Regulations 2026This tax information and impact note is about the changes introduced by the Child Trust Funds (Amendment) Regulations 2026.tag:www.gov.uk,2005:/government/publications/amendment-to-individual-savings-account-regulations-20262026-03-09T11:39:57+00:00Amendment to Individual Savings Account Regulations 2026This tax and information note is about changes introduced by the Individual Savings Account (Amendment) Regulation 2026.tag:www.gov.uk,2005:/government/publications/changes-to-tax-rates-for-property-savings-and-dividend-income2025-11-26T15:25:40+00:00Changes to tax rates for property, savings and dividend incomeThis 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/abolition-of-the-dividend-tax-credit-for-non-uk-residents2025-11-26T14:01:35+00:00Abolition of the dividend tax credit for non-UK residentsThis 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/stamp-taxes-on-shares-modernisation2025-11-26T13:55:21+00:00Stamp Taxes on Shares: modernisationThis measure gives the government the authority to test a new digital service as part of modernising the Stamp Taxes on Shares framework.tag:www.gov.uk,2005:/government/publications/individual-savings-account-and-child-trust-funds-amendment-regulations-20252025-06-26T13:58:20+01:00Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025.tag:www.gov.uk,2005:/government/consultations/modernisation-of-the-stamp-taxes-on-shares-framework-15-charge2025-04-28T14:30:33+01:00Modernisation of the Stamp Taxes on Shares Framework – 1.5% chargeWe welcome views on our proposals to modernise the 1.5% higher rate charge on Stamp Taxes on Shares, which encompasses Stamp Duty and Stamp Duty Reserve Tax.tag:www.gov.uk,2005:/government/consultations/stamp-taxes-on-shares-modernisation2025-04-28T14:29:20+01:00Stamp Taxes on Shares modernisationWe welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.tag:www.gov.uk,2005:/government/publications/individual-savings-account-and-child-trust-funds-amendment-no-2-regulations-20242024-10-15T09:00:04+01:00Individual Savings Account and Child Trust Funds (Amendment No 2) Regulations 2024This tax information and impact note is about updates to information Individual Savings Account (ISA) managers must get for new applications, rules for ISA transfers between ISA managers, and allowing 'fractional interes…tag:www.gov.uk,2005:/government/consultations/isas-and-authorised-open-ended-property-funds2024-04-29T10:09:46+01:00ISAs and authorised open-ended property fundsWe welcome views on the viability of retaining existing open-ended property funds in Individual Savings Accounts (ISA) in the event that such property funds no longer meet the eligibility criteria.tag:www.gov.uk,2005:/government/consultations/draft-regulations-derivatives-used-to-hedge-foreign-exchange-risks-in-share-transactions2021-12-16T09:30:07+00:00Draft regulations: derivatives used to hedge foreign exchange risks in share transactionsA technical consultation on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022.tag:www.gov.uk,2005:/government/calls-for-evidence/call-for-evidence-individual-savings-accounts-compliance-and-penalties2021-11-30T14:07:15+00:00Call for evidence - Individual Savings Accounts: compliance and penaltiesWe welcome views on how the Individual Savings Accounts compliance and penalties regime can be reformed to make it stronger and modern.tag:www.gov.uk,2005:/government/publications/lifetime-individual-savings-account-reduction-of-withdrawal-charge-in-response-to-coronavirus-covid-192021-03-25T15:40:00+00:00Lifetime Individual Savings Account: Reduction of withdrawal charge in response to coronavirus (COVID-19)This tax information and impact note is about the reduction in charges for unauthorised withdrawals from Lifetime ISAs during the period 6 March 2020 to 5 April 2021.tag:www.gov.uk,2005:/government/consultations/draft-regulations-the-uk-property-rich-collective-investment-vehicles-amendment-of-the-taxation-of-chargeable-gains-act-1992-regulations-20212020-11-04T09:30:00+00:00Draft regulations: The UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021We welcome views on draft amendments to legislation about the taxation of UK property rich collective investment vehicles (CIVs) and their investors.tag:www.gov.uk,2005:/government/publications/child-trust-funds-and-junior-individual-savings-accounts-subscription-limit-changes-from-6-april-20202020-03-12T12:52:10+00:00Child Trust Funds and Junior Individual Savings Accounts subscription limit changes from 6 April 2020This Tax Information and Impact Note is about changes to subscription limits for Child Trust Funds and Junior Individual Savings Accounts from 6 April 2020.tag:www.gov.uk,2005:/government/publications/maturing-child-trust-funds2020-01-15T16:00:10+00:00Maturing Child Trust FundsThis Tax Information and Impact Note is about tax advantaged status for maturing Child Trust Fund (CTF) accounts.tag:www.gov.uk,2005:/government/publications/increasing-the-junior-individual-savings-account-subscription-limit-for-2019-to-20202019-02-22T00:15:05+00:00Increasing the Junior Individual Savings Account subscription limit for 2019 to 2020This tax information and impact note details the increases in the amount that can be saved annually into a Junior Individual Savings Account (ISA) from 6 April 2019.tag:www.gov.uk,2005:/government/publications/individual-savings-accounts-statutory-instrument-increasing-the-junior-isa-subscription-limit-for-2018-to-20192018-04-06T00:30:31+01:00Individual Savings Accounts: Statutory Instrument increasing the Junior ISA subscription limit for 2018 to 2019This Tax Information and Impact Note is about the increase in the amount that can be saved annually into a Junior ISA.tag:www.gov.uk,2005:/government/publications/individual-savings-accounts-subscription-limits-for-2017-to-2018-and-other-changes-to-isa-rules2017-02-23T11:53:24+00:00Individual Savings Accounts: subscription limits for 2017 to 2018 and other changes to ISA rulesThis tax information and impact note increases the amount that can be saved in an Individual Savings Account (ISA) or a Junior ISA.tag:www.gov.uk,2005:/government/publications/child-trust-funds-lifestyling-of-accounts-annual-subscription-limits-and-other-updates2017-02-23T11:51:41+00:00Child Trust Funds: 'lifestyling' of accounts, annual subscription limits and other updatesThis tax information and impact note changes and updates the Child Trust Fund (CTF) rules including increasing the amount that can be paid into a CTF each year to £4,128.