Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when her Department will asses the impact of changes to income tax and national insurance, monitored through information collected from tax receipts, as referenced in Income Tax: Maintaining the Personal Allowance and the basic rate limit for Income Tax, and equivalent National Insurance contributions thresholds until 5 April 2031, published on 26 November 2025.

HMRC monitor the receipts of all taxes monthly through the Tax receipt and National Insurance Contributions publication.

Revenue estimates from, and individuals impacted by, maintaining thresholds are set out by the Office for Budget Responsibility in their November 2025 Economic and fiscal outlook, and the detailed forecast table of receipts:

Office for Budget Responsibility – Economic and fiscal outlook – November 2025

Office for Budget Responsibility - Economic and fiscal outlook detailed forecast tables: receipts