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Non-Departmental Publication (Guidance and Regulation)
HM Revenue & Customs

Feb. 21 2024

Source Page: Claim back Income Tax on a pension death benefit lump sum P53Z(DB)
Document: Claim back Income Tax on a pension death benefit lump sum P53Z(DB) (webpage)

Found: You can check how to make a claim under a double taxation agreement.


Non-Departmental Publication (Guidance and Regulation)
HM Revenue & Customs

Feb. 29 2024

Source Page: Claim back Income Tax on a flexibly accessed pension death benefit payment P55(DB)
Document: Claim back Income Tax on a flexibly accessed pension death benefit payment P55(DB) (webpage)

Found: You can check how to make a claim under a double taxation agreement.


Non-Departmental Publication (Guidance and Regulation)
HM Revenue & Customs

Feb. 29 2024

Source Page: Claim back Income Tax on a pension death benefit lump sum payment if you've stopped working P50Z(DB)
Document: Claim back Income Tax on a pension death benefit lump sum payment if you've stopped working P50Z(DB) (webpage)

Found: You can check how to make a claim under a double taxation agreement.


Commons Chamber
Finance (No. 2) Bill
Committee of the whole House - Wed 08 May 2024
HM Treasury

Mentions:
1: None We have lost more than 800,000 self-employed people, partly through a self-inflicted tax wound. - Speech Link
2: Gareth Davies (Con - Grantham and Stamford) about future fiscal and market conditions.(3) For comparative purposes, the review must include an assessment - Speech Link
3: Nigel Evans (Con - Ribble Valley) about future fiscal and market conditions.(3) For comparative purposes, the review must include an assessment - Speech Link
4: Gareth Davies (Con - Grantham and Stamford) It would require this assessment to be made on the basis of the end date of the EPL falling before the - Speech Link
5: None Regarding the assessment of the investment decisions within the oil and gas sector, the Government have - Speech Link


Bill Documents
16 Jan 2024 - Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 36 - Commencement of rules imposing penalties for failure to make returns etc (FB02)
Finance Act 2024

Found: Assessment (ITSA) pilot. 1.2 We still await the detailed regulations before being able to comment


Grand Committee
Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024 - Tue 27 Feb 2024
HM Treasury

Mentions:
1: Baroness Vere of Norbiton (Con - Life peer) start paying employee class 1 and self-employed class 4 NICs respectively. - Speech Link
2: Baroness Lister of Burtersett (Lab - Life peer) benefit, because it compromises important principles of universality in child benefit and of independent taxation - Speech Link
3: None I note Martin Lewis’s assessment that, even with this reduction in NIC payments, people earning between - Speech Link
4: Lord Livermore (Lab - Life peer) I would therefore be grateful if the Minister could say what assessment the Government have made of the - Speech Link
5: Baroness Vere of Norbiton (Con - Life peer) I am pleased that she agrees about the principle of individual taxation—I know that many people would - Speech Link


Bill Documents
16 Jan 2024 - Written evidence
Written evidence submitted by the Low Incomes Tax Reform Group - Clause 16 and Schedule 10 - Provision relating to the cash basis (FB01)
Finance Act 2024

Found: assessment tax returns for most unincorporated businesses.


Westminster Hall
Furnished Holiday Lettings: Taxation - Wed 01 May 2024
HM Treasury

Mentions:
1: Peter Aldous (Con - Waveney) I beg to move,That this House has considered the taxation of furnished holiday lettings.It is a pleasure - Speech Link
2: Peter Aldous (Con - Waveney) issues that I will highlight, and I will mention some statistics that the Professional Association of Self-Caterers—PASC—kindly - Speech Link
3: Anne Marie Morris (Con - Newton Abbot) the contributions that have been made, does it not seem obvious that what we need is a proper impact assessment - Speech Link
4: Peter Aldous (Con - Waveney) The former figure is considerably higher than the Office for Budget Responsibility’s assessment of the - Speech Link


Bill Documents
16 Jan 2024 - Written evidence
Written evidence submitted by the Chartered Institute of Taxation - Clause 35 - Additional information to be contained in returns under TMA 1970 etc (FB04)
Finance Act 2024

Found: Written evidence submitted by the Chartered Institute of Taxation - Clause 35 - Additional information


Select Committee
Eightieth Report - Progress with Making Tax Digital

Report Nov. 24 2023

Committee: Public Accounts Committee

Found: Assessment (Self Assessment) and Corporation Tax.