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This tax information and impact note is about the changes introduced by the Individual Savings Account and Child Trust Funds (Amendment) Regulations 2025.
Who is likely to be affected Savers with Individual Savings Accounts (ISA)鈥�
This technical note provides details of the tax implications in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025.聽
Introduction Private Intermittent Securities and Capital Exchange System鈥�
We 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.
Summary Subject of this consultation This consultation seeks views on鈥�
We welcome views on our proposals to modernise the Stamp Taxes on Shares framework, which encompasses both Stamp Duty and Stamp Duty Reserve Tax.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
Screening Equality Impact Assessment for Capital Gains Tax rate change.
Screening Equality Impact Assessment for Pensions Tax Relief: Lifetime Allowance.
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.
HMRC鈥檚 initial equality impact assessment of the Employer National Insurance contributions (NICs) and Employment Allowance changes.
Screening Equality Impact Assessment for cash basis reform.
Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
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鈥�
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鈥檚 workplace postcode to HMRC if they are claiming t鈥�
We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.
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.
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 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.
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