Policy Threads

31 Mar 2026 | Policy paper HM Revenue & Customs linked

Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.

▤ View document · ↗ GOV.UK · ↓ Directions under regulations 3(3) to 3(6) and 5…

24 Mar 2026 | Policy paper HM Revenue & Customs linked

Making Tax Digital for Income Tax Self Assessment — reducing the mandation threshold from £30,000 to £20,000 from April 2028

This tax information and impact note is about the reduction of the Making Tax Digital for Income Tax Self Assessment mandation threshold from £30,000 to £20,000, from April 2028.

▤ View document · ↗ GOV.UK · ↓ Reduction of the mandation threshold from £30,0…

26 Nov 2025 | Policy paper HM Revenue & Customs linked

Modernising HMRCs outbound digital communications

This measure is about HMRC modernising legislation so that outbound communications can be sent digitally by default to customers who use our online services.

▤ View document · ↗ GOV.UK · ↓ Modernising digital outbound communications

2 Sep 2025 | Policy paper HM Revenue & Customs linked

Making Tax Digital for Income Tax Self Assessment for sole traders and landlords

In response to: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlo…

▤ View document · ↗ GOV.UK

2 Sep 2025 | Policy paper HM Revenue & Customs linked

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.

▤ View document · ↗ GOV.UK · ↓ Making Tax Digital for Income Tax Self Assessme…

21 Jul 2025 | Policy paper HM Revenue & Customs linked

Making Tax Digital for Income Tax and penalty reform

These measures introduce the draft legislation for Making Tax Digital for Income Tax and penalty reform.

▤ View document · ↗ GOV.UK · ↓ Draft legislation — Making Tax Digital and pena… (7pp)

+3 more

↓ Draft legislation — Making Tax Digital and penalty reform (… ↓ Draft Income Tax (Digital Obligations) Regulations 2026 (15pp) ↓ Explanatory note

1 Apr 2025 | Policy paper HM Revenue & Customs linked

Increasing VAT and other taxes late payment penalties percentage rate relating to penalty reform

This tax information and impact note is about increasing late payment penalties for VAT and those in Income Tax Self Assessment (ITSA) who are part of the trial or voluntary cohort for Making Tax Digital (MTD).

▤ View document · ↗ GOV.UK · ↓ Increase to VAT and other taxes late payment pe…

26 Mar 2025 | Policy paper HM Revenue & Customs linked

Modernising the tax system through Making Tax Digital

This technical note provides further detail on measures relating to Making Tax Digital for Income Tax which were announced at Spring Statement 2025.

▤ View document · ↗ GOV.UK · ↓ Technical note: Modernising the tax system thro…

30 Apr 2024 | Policy paper HM Revenue & Customs linked

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.

▤ View document · ↗ GOV.UK · ↓ Making Tax Digital volunteers and penalties

2 Feb 2022 | Policy paper HM Revenue & Customs linked

Extension of Making Tax Digital for Income Tax Self-Assessment to Businesses and Landlords

In response to: Extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords

▤ View document · ↗ GOV.UK

2 Feb 2022 | Policy paper HM Revenue & Customs linked

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

▤ View document · ↗ GOV.UK · ↓ Extension of Making Tax Digital for Income Tax …

23 Sep 2021 | Policy paper HM Revenue & Customs linked

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.

▤ View document · ↗ GOV.UK · ↓ Customer costs and benefits for the next phases…

8 Mar 2017 | Policy paper HM Revenue & Customs linked

Income Tax: dividend allowance reduction

This measure reduces the tax-free allowance for dividend income from £5,000 to £2,000.

▤ View document · ↗ GOV.UK · ↓ Income Tax: dividend allowance reduction

31 Jan 2017 | Policy paper HM Revenue & Customs linked

Digital reporting and record-keeping for business: Income Tax

This measure introduces new digital record-keeping and reporting requirements for businesses within the charge to Income Tax.

▤ View document · ↗ GOV.UK · ↓ Making Tax Digital for business

+2 more

↓ Draft legislation for digital reporting and record-keeping … (7pp) ↓ Explanatory note for digital reporting and record-keeping f… (5pp)