Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if HMRC will consider allowing pay award uplifts in Northern Ireland to be reallocated to the tax years to which they relate.

In general, employment income is taxable in the year of receipt, which is not always the year that the work was carried out.

This is an important principle of the tax system ensuring clarity and consistency in the treatment of employment income as set out in Section 18 of the Income Tax (Earnings and Pensions) Act 2003.