An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
Key documents: taxation
This briefing lists a series of key documents on taxation.
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Research Briefing
Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
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Research Briefing
Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
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Research Briefing
Pensions tax
The Autumn Budget 2024 introduced changes to pensions; from 2027 most inherited pension funds and pension death benefits will be liable for inheritance tax.
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Research Briefing
The High Income Child Benefit Charge
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.
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Research Briefing
VAT on private school fees
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
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Research Briefing
Vehicle Excise Duty (VED)
This briefing paper explains the policies of successive governments towards the designing of vehicle excise duty (VED). It gives information as to the exemptions and how the Government enforces its collection. It also describes the most recent changes to VED
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Research Briefing
Spring Statement 2025: A summary
A summary of the announcements in Spring Statement 2025 and an overview of the latest economic forecasts.
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Research Briefing
Spring Statement 2025: Background briefing
Ahead of the 2025 Spring Statement on 26 March, this briefing explains what will happen on the day and summarises the economic situation.
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Constituency casework
Claiming tax refunds through tax repayment agents
Find out about tax repayment agents, what they do, if you need to use one, what are the risks and what HMRC is doing about them.
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Research Briefing
National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25: Progress of the Bill (Lords stages)
The House of Lords agreed to several amendments to the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25. The consideration of the Lords' amendments in the Commons is scheduled to take place on 19 March.
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Research Briefing
VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
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Research Briefing
Tax statistics: an overview
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
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