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From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

The committee launched the inquiry with a view to finding out more about how framework bills affect parliamentary scrutiny and stakeholders engaging with the Scottish Parliament on legislation.

Time limit for requesting written reasons

As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up to six tax years (SI 2001/769, reg 4(3)–(5)).

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.

Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change and occasions where the CIOT’s contribution was singled out.

Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income over £50,000 mandated from 6 April 2026.

HMRC customer service levels have been a longstanding and continued concern for our members.

The Scottish government is planning to publish a tax strategy alongside the draft Budget for 2025/26, which is expected to be on 4 December 2024.

In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.