SI 2025/84 The Income Tax (Additional Information to be included in Returns) Regulations 2025

Published on: 29 January 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to specify information on start and end dates of self-employment, which the self-employed are required to provide to HMRC via their Income Tax Self Assessment return, and additional information about dividend income which directors of owner-managed companies are required to provide to HMRC via their Income Tax Self Assessment return.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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