Draft legislation: Improving the data HMRC collects from its customers
Detail of outcome
皇冠体育app government is grateful for the time taken by respondents to engage with the proposed requirements in the draft regulations and provide feedback. 皇冠体育app government has listened to this feedback and appreciates the broad support for improved data but acknowledges the challenging balance between collecting improved data and potentially increasing burdens on business.
Next steps
皇冠体育app government has decided to progress the draft Income Tax (Additional Information to be included in Returns) Regulations 2025. 皇冠体育appse regulations were laid in Parliament on 28 January 2025 and will immediately become law, taking effect from 6 April 2025, subject to remaining administrative parliamentary procedures.
皇冠体育app draft Income Tax (Pay As You Earn) (Amendment) Regulations 2024 will not be progressed further. 皇冠体育app government has listened to businesses and acted on their feedback about the administrative burden the requirements in these regulations would bring. 皇冠体育app current requirement for employers to report normal hours worked will continue.
皇冠体育app government remains committed to data transformation and will continue to focus on other initiatives delivering improved data, including Making Tax Digital for Income Tax Self Assessment, digitalising business rates, and investing in our IT infrastructure.
Original consultation
Consultation description
We welcome views on this technical consultation on the following 2 related draft Statutory Instruments published here with supporting Explanatory Memoranda. You can read:
- (Draft) 皇冠体育app Income Tax (Pay As You Earn) (Amendment) (No. ***) Regulations 2024
- (Draft) 皇冠体育app Income Tax (Additional Information to be included in Returns) Regulations 2024聽
- (Draft) Explanatory Memorandum to 皇冠体育app Income Tax (Pay As You Earn) (Amendment) (No. ***) Regulations 2024
- (Draft) Explanatory Memorandum to 皇冠体育app Income Tax (Additional Information to be included in Returns) Regulations 2024聽
- (Draft) Statutory Instruments impacts
皇冠体育app government is legislating to require businesses to change the information they provide to HMRC through both Income Tax Self Assessment and Pay As You Earn (PAYE) Real Time Information (RTI) returns completed by employers.
皇冠体育app Finance Act 2024 introduced powers to enable the collection of this additional data and for HMRC to specify, through Statutory Instruments, the particular information required within those returns. 皇冠体育app draft regulations published here specify the additional information required from relevant taxpayers.聽
From April 2025:聽
- employers will be required to provide more detailed information on employees鈥� hours paid via Real Time Information PAYE reporting
- directors in owner-managed businesses will be required to provide the amount of dividend income received from their own companies separately to other dividend income, and the percentage share they hold in their own companies via their Self Assessment return聽聽
- the self-employed will be required to provide information on start and end dates of self-employment via their Self Assessment return
We expect businesses, employers, company owner managers, the self-employed, and other stakeholders with an interest in the proposed changes to be interested in this consultation.聽聽
Operative date聽
皇冠体育app measure will take effect no earlier than the start of the tax year 2025 to 2026.
Documents
Updates to this page
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Added consultation final outcome.
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First published.