Policy papers and consultations

We welcome views in this technical consultation for the proposed new Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024.

• From: HM Revenue & Customs
• Updated: 14 May 2024

Customers volunteering to join Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) from April 2024 will be subject to the government’s new penalty regime.

• From: HM Revenue & Customs
• Updated: 30 April 2024

• Making Tax Digital volunteers and penalties

  Who is likely to be affected This measure will affect taxpayers who…

We 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.

• From: HM Revenue & Customs
• Updated: 29 April 2024

We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.

• From: HM Revenue & Customs
• Updated: 18 April 2024

Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.

• From: HM Revenue & Customs
• Updated: 8 April 2024

We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.

• From: HM Revenue & Customs
• Updated: 21 March 2024

Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.

• From: HM Revenue & Customs
• Updated: 21 March 2024

We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda.

• From: HM Revenue & Customs
• Updated: 14 March 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.

• From: HM Revenue & Customs
• Updated: 7 March 2024

This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.

• From: HM Revenue & Customs
• Updated: 6 March 2024

Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.

• From: HM Revenue & Customs
• Updated: 6 March 2024

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.

• From: HM Revenue & Customs
• Updated: 6 March 2024

The government is seeking views on the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax.

• From: HM Treasury
• Updated: 6 March 2024

Tax policy announcements at Spring Budget 2024.

• From: HM Revenue & Customs
• Updated: 6 March 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…

• From: HM Revenue & Customs
• Updated: 26 February 2024

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.

• From: HM Revenue & Customs
• Updated: 22 February 2024

In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.

• From: HM Revenue & Customs
• Updated: 15 February 2024

We welcome views on this technical consultation on draft regulations and guidance.

• From: HM Revenue & Customs
• Updated: 25 January 2024

Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.

• From: HM Revenue & Customs
• Updated: 25 January 2024

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.

• From: HM Revenue & Customs
• Updated: 25 January 2024