1-20 of 1,454 results for subject:Self-assessment
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From 2025/26 all people over State Pension age are eligible for Winter Fuel Payment, but those with incomes above £35,000 pay it back through the tax system
From 2025/26 all people over State Pension age are eligible for Winter Fuel Payment, but those with incomes above £35,000 pay it back through the tax system
To ask His Majesty's Government, further to the Written Answer by the Economic Secretary to the Treasury on 28 May (2785), whether they will publish the (1) Prime Minister's, (2) Deputy Prime Minister’s, and (3) Chancellor of the Exchequer's, tax return for 2024–25 prior to changes in administration.
To ask His Majesty's Government, further to the Written Answer by the Economic Secretary to the Treasury on 28 May (2785), whether they will publish the (1) Prime Minister's, (2) Deputy Prime Minister’s, and (3) Chancellor of the Exchequer's, tax return for 2024–25 prior to changes in administration.
Publication of tax returns is a matter for individual ministers. Any such publication would be made in the usual way.
To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the a) adequacy of the ease with which people can contact HMRC for support completing self-assessments and b) effectiveness of that support.
To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the a) adequacy of the ease with which people can contact HMRC for support completing self-assessments and b) effectiveness of that support.
HMRC offers a wide range of support to help customers complete their Self Assessment return. This includes support through their helpline, guidance notes and help sheets on GOV.UK, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.
HMRC monitor the effectiveness of their communications and assess how easy it is for customers to deal with the department through customer feedback. They publish regular data on customer service performance, including telephony performance, on GOV.UK.
https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates
To ask the Chancellor of the Exchequer, what assessment she has made of the extent of the use of Large Language Models in providing inaccurate advice to HMRC customers relating to (a) self-assessment and (b) corporation tax returns.
To ask the Chancellor of the Exchequer, what assessment she has made of the extent of the use of Large Language Models in providing inaccurate advice to HMRC customers relating to (a) self-assessment and (b) corporation tax returns.
The Government is committed to helping taxpayers get their tax right. While the use of external Large Language Models can be helpful, they may not always provide accurate tax advice and HMRC has no control over the way these models are trained. HMRC therefore encourages customers and agents to use official guidance and services on GOV.UK when meeting their tax obligations.
This includes GOV.UK Chat an AI-powered chatbot which uses a Large Language Model within guardrails developed by HMRC and DSIT/GDS. There is evidence that the GOV.UK chatbot’s responses are robust, as evidenced by a recent article in the Daily Telegraph, which chronicled a journalist using an adversarial line of questioning, who still received accurate replies.
HMRC also works closely with software developers and industry partners to promote the responsible use of AI, helping reduce the risk of errors and supporting customers to meet their tax obligations with confidence.
To ask the Chancellor of the Exchequer, whether HMRC can provide paper tax returns permanently each year for individuals who request it.
To ask the Chancellor of the Exchequer, whether HMRC can provide paper tax returns permanently each year for individuals who request it.
HMRC provides a range of ways for customers to complete their Self Assessment tax returns. While the majority of customers now file online, paper tax returns remain available for those who cannot or prefer not to use digital services.
Customers who filed a paper return in a previous year are automatically issued with a paper return for the following year. Those who have not previously filed on paper can download the relevant forms from GOV.UK or request a copy from HMRC.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of more timely Income Tax Self Assessment payments on people with fluctuating incomes.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of more timely Income Tax Self Assessment payments on people with fluctuating incomes.
At Autumn Budget 2025, the government announced more timely payments for Income Tax Self Assessment and committed to developing the policy with stakeholders through a public consultation. The consultation is now live on www.gov.uk and will close on 4 August 2026.
The government recognises that Self Assessment taxpayers may have seasonal or irregular income patterns and is carefully considering as part of the consultation process how to support such customers. The government welcomes responses from those who may be affected, which will inform the final policy design.
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.
The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.
The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...
To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of people who meet the eligibility criteria for exemption from Making Tax Digital for Income Tax Self Assessment.
To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of people who meet the eligibility criteria for exemption from Making Tax Digital for Income Tax Self Assessment.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025.
Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approximately 75% of the determined applications granted exemptions based on the specific circumstances of each taxpayer.
Taxpayers may request a review or appeal decisions using established processes, with a very small number proceeding to appeal.
Eligibility is assessed on a case-by-case basis, including factors such as age, disability, health conditions, religious beliefs or lack of internet access; HMRC does not produce a single estimate of the number of those who may qualify.
In January 2026 HMRC had 15 FTE focused on exemptions. This increased to 42 in June 2026.
HMRC provides guidance and communications directly to taxpayers and works with agents, charities and representative bodies to help raise awareness of exemptions. Taxpayers who cannot use digital services can meet their obligations through alternative channels, mitigating the risk of inappropriate penalties.
The Government keeps the operation of MTD under review, including exemptions. Decisions on publishing further statistics in relation to MTD will be considered alongside wider transparency arrangements.
To ask the Chancellor of the Exchequer, how many appeals against decisions to refuse exemption from Making Tax Digital for Income Tax Self Assessment have been (a) submitted, (b) upheld and (c) rejected.
To ask the Chancellor of the Exchequer, how many appeals against decisions to refuse exemption from Making Tax Digital for Income Tax Self Assessment have been (a) submitted, (b) upheld and (c) rejected.
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since September 2025.
Around 6,500 applications for exemption have been received to date. Decisions have been reached on around 60% of these cases, with approximately 75% of the determined applications granted exemptions based on the specific circumstances of each taxpayer.
Taxpayers may request a review or appeal decisions using established processes, with a very small number proceeding to appeal.
Eligibility is assessed on a case-by-case basis, including factors such as age, disability, health conditions, religious beliefs or lack of internet access; HMRC does not produce a single estimate of the number of those who may qualify.
In January 2026 HMRC had 15 FTE focused on exemptions. This increased to 42 in June 2026.
HMRC provides guidance and communications directly to taxpayers and works with agents, charities and representative bodies to help raise awareness of exemptions. Taxpayers who cannot use digital services can meet their obligations through alternative channels, mitigating the risk of inappropriate penalties.
The Government keeps the operation of MTD under review, including exemptions. Decisions on publishing further statistics in relation to MTD will be considered alongside wider transparency arrangements.
To ask the Chancellor of the Exchequer, how much has been spent to date on the development and roll-out of Making Tax Digital; and what the projected cost is for completing that programme.
To ask the Chancellor of the Exchequer, how much has been spent to date on the development and roll-out of Making Tax Digital; and what the projected cost is for completing that programme.
I refer the honourable member to the answer provided in the response to 122373. (5601)
I refer the honourable member to the answer provided in the response to 123012. (5602)
The National Infrastructure and Service Transformation Authority (NISTA) is expected to publish the annual Government Major Projects Portfolio (GMPP) transparency data on GOV.UK in July, which will include updated information on programme costs and benefits.
To ask the Chancellor of the Exchequer, if she will allow people with power of attorney to use HMRC's free online system to manage their donor's self assessment tax return.
To ask the Chancellor of the Exchequer, if she will allow people with power of attorney to use HMRC's free online system to manage their donor's self assessment tax return.
HMRC are taking a digital-first approach to improving the experience for their customers, providing more digital and online services.
People with lasting power of attorney (LPA) are able to file online Self Assessment returns using the HMRC free online service, as long as they can provide the relevant verification documents. This approach ensures HMRC can verify the identity of the individual and safeguard potentially vulnerable customers.
To ask the Chancellor of the Exchequer, what estimate she has made of compliance costs incurred by businesses as a result of Making Tax Digital requirements.
To ask the Chancellor of the Exchequer, what estimate she has made of compliance costs incurred by businesses as a result of Making Tax Digital requirements.
I refer the honourable member to the answer provided in the response to 122373. (5601)
I refer the honourable member to the answer provided in the response to 123012. (5602)
The National Infrastructure and Service Transformation Authority (NISTA) is expected to publish the annual Government Major Projects Portfolio (GMPP) transparency data on GOV.UK in July, which will include updated information on programme costs and benefits.
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the adequacy of HMRC-recognised software available for the Making Tax Digital for Income Tax Self-Assessment, including the availability of free and low-cost options; and whether she has made an assessment of the potential merits of...
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the adequacy of HMRC-recognised software available for the Making Tax Digital for Income Tax Self-Assessment, including the availability of free and low-cost options; and whether she has made an assessment of the potential merits of...
The government has worked closely with the software industry to ensure the availability of a broad range of MTD-compatible products to suit different needs and budgets.
This includes free products supporting those with the simplest affairs, low-cost bridging software for those who prefer to continue using spreadsheets and more sophisticated products that integrate with other business software.
Currently, there are more than 20 free products (excluding free trials) covering a range of different scenarios including bookkeeping, quarterly updates and end-of-year submissions.
HMRC is not providing its own MTD solution because commercial software providers are able to provide a broad range of products to meet the differing needs of businesses and landlords, in a way that HMRC is not.
To ask the Chancellor of the Exchequer, what estimate her Department has made of the cost to an average self-employed person of the reduction in the self-reporting threshold in the rollout of Making Tax Digital to £20,000 by 2028.
To ask the Chancellor of the Exchequer, what estimate her Department has made of the cost to an average self-employed person of the reduction in the self-reporting threshold in the rollout of Making Tax Digital to £20,000 by 2028.
Costs will differ from business to business and are influenced by factors including size and complexity of the business, degree of digital capability and cost and functionality of chosen software.
HMRC has published assessment of the potential impact of MTD for Income Tax on taxpayers joining from April 2028, and it is available at:
To ask His Majesty's Government how many letters about the requirement to file quarterly Making Tax Digital returns have been sent out in error to taxpayers whose qualifying income is below the initial £50,000 threshold; and if so, what has been the mailing and administration cost of this.
To ask His Majesty's Government how many letters about the requirement to file quarterly Making Tax Digital returns have been sent out in error to taxpayers whose qualifying income is below the initial £50,000 threshold; and if so, what has been the mailing and administration cost of this.
As part of the Making Tax Digital (MTD) for Income Tax awareness campaign, HMRC issued letters to customers with qualifying income over £50,000. These customers were identified based upon the latest information held by HMRC at that time.
While some customers may subsequently have fallen below the threshold due to amendments to their 2024/25 tax returns made after letters were scheduled, HMRC is satisfied that the correct customers have been contacted overall and does not consider that any significant additional mailing or administration costs were incurred.
To ask the Chancellor of the Exchequer, what is the scheduled date for the Chancellor of the Exchequer's tax return to be published by the Government on gov.uk for the 2024-25 tax year.
To ask the Chancellor of the Exchequer, what is the scheduled date for the Chancellor of the Exchequer's tax return to be published by the Government on gov.uk for the 2024-25 tax year.
Returns will be published in due course.
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of a set threshold, now set at £60,000.
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of a set threshold, now set at £60,000.