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This draft regulation sets out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.
This document provides draft versions of the main forms for the changes announced.
All HM Revenue and Customs (HMRC) tax related documents and other announcements from the Autumn Statement 2016.
Find draft National Insurance contributions clauses and explanatory notes.
This is the Autumn Statement in full. You can find all supporting and related documents below.
First published during the 2016 to 2019 May Conservative government
LIBOR commitments made by the government at the 2016 Autumn Statement.
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
This tax information and impact note makes a number of small changes around foreign private and occupational pension regimes.
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
This tax information and impact note gives guidance on a new tax allowance for property and trading income.
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