tag:www.gov.uk,2005:/search/policy-papers-and-consultations Policy papers and consultations 2025-04-03T09:30:04+01:00 HM Government tag:www.gov.uk,2005:/government/publications/cash-basis-reform-impact-assessment 2025-04-03T09:30:04+01:00 Cash basis reform impact assessment Screening Equality Impact Assessment for cash basis reform. tag:www.gov.uk,2005:/government/publications/information-for-customers-of-tax-credits-ltd 2025-03-19T09:30:03+00:00 Information for customers of Tax Credits Ltd Information for customers of Tax Credits Ltd who may be due a refund of their tax repayment claim. tag:www.gov.uk,2005:/government/consultations/draft-legislation-improving-the-data-hmrc-collects-from-its-customers 2025-01-28T11:57:09+00:00 Draft legislation: Improving the data HMRC collects from its customers We welcome views on this technical consultation on 2 related draft Statutory Instruments published with supporting Explanatory Memoranda. tag:www.gov.uk,2005:/government/publications/penalty-reform-for-making-tax-digital-for-income-tax-self-assessment-volunteers 2024-04-30T10:58:14+01:00 Penalty Reform for Making Tax Digital for Income Tax Self Assessment volunteers 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. tag:www.gov.uk,2005:/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords 2024-02-22T10:30:34+00:00 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/penalties-for-late-payment-and-interest-harmonisation 2023-11-17T13:23:42+00:00 Penalties for late payment and interest harmonisation Find out about the new late payment penalties and interest charges. tag:www.gov.uk,2005:/government/publications/penalties-for-late-submission 2023-11-17T13:19:22+00:00 Penalties for late submission Find out about the new points-based late submission penalties. tag:www.gov.uk,2005:/government/publications/self-assessment-sa-seasonal-line-closure 2023-10-19T00:00:00+01:00 Self Assessment ‘seasonal’ line closure HMRC’s screening equality impact assessment of the Self Assessment ‘seasonal’ line closure. tag:www.gov.uk,2005:/government/publications/sa100-postal-output-project 2023-09-07T09:30:08+01:00 SA100 postal output project HMRC’s initial equality impact assessment of the SA100 postal output project. tag:www.gov.uk,2005:/government/publications/community-investment-tax-relief-expansion 2023-05-11T12:48:13+01:00 Community Investment Tax Relief: expansion This tax information and impact note is about changes to the Community Investment Tax Relief scheme. tag:www.gov.uk,2005:/government/publications/income-tax-self-assessment-deferral-extension-screening-equality-impact-assessment 2022-10-13T00:15:02+01:00 Income Tax Self Assessment deferral extension - screening equality impact assessment HMRC’s initial equality impact assessment of the Income Tax Self Assessment deferral extension. tag:www.gov.uk,2005:/government/calls-for-evidence/call-for-evidence-income-tax-self-assessment-registration-for-the-self-employed-and-landlords 2022-07-20T14:21:03+01:00 Call for evidence: Income Tax Self Assessment registration for the self-employed and landlords We welcome views on the case for reforming Income Tax Self Assessment registration for the self-employed and landlords. tag:www.gov.uk,2005:/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-businesses-and-landlords 2022-02-02T16:08:40+00:00 Extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords tag:www.gov.uk,2005:/government/calls-for-evidence/call-for-evidence-timely-payment 2021-11-30T14:04:49+00:00 Call for evidence: timely payment We welcome views on the opportunities and challenges of in-year calculation and payment for Income Tax Self Assessment and Corporation Tax for small companies. tag:www.gov.uk,2005:/government/publications/customer-costs-and-benefits-for-the-next-phases-of-making-tax-digital 2021-09-23T14:30:38+01:00 Customer costs and benefits for the next phases of Making Tax Digital This policy paper considers the impacts of the next phases of Making Tax Digital. tag:www.gov.uk,2005:/government/consultations/making-tax-easier-through-smarter-use-of-third-party-data 2021-02-05T10:22:27+00:00 Making tax easier through smarter use of third party data The OTS is seeking views to inform its new review. tag:www.gov.uk,2005:/government/publications/dynamic-coding-out-of-self-assessment 2020-11-26T09:30:03+00:00 Dynamic coding-out of Self Assessment This is HM Revenue and Customs' initial equality impact assessment. tag:www.gov.uk,2005:/government/publications/ots-tax-reporting-and-payment-arrangements-review 2019-10-31T10:24:02+00:00 OTS Tax reporting and payment arrangements review This new report explores ways to simplify tax for self-employed people and residential landlords. tag:www.gov.uk,2005:/government/consultations/ots-tax-reporting-and-payment-surveys 2019-08-27T16:07:10+01:00 OTS tax reporting and payment surveys The OTS seeks views on tax reporting and payment arrangements for self employed people and landlords of residential property to inform its work tag:www.gov.uk,2005:/government/publications/taxation-of-lump-sum-death-benefits 2015-07-08T13:41:00+01:00 Taxation of lump sum death benefits This tax information and impact note affects beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme.