Income Tax (Earnings and Pensions) Bill
On 5 December we introduced the Income Tax (Earnings and Pensions) Bill to Parliament. If you wish to view the Bill, please use this link to the Bill on the Parliament site.
The Bill contains legislation for: -
- employment income
- charging pension income
- charging social security income
- PAYE
The Bill has now been considered by a Joint Committee of both House of Parliament. Please use this link to view a copy of their report on the Parliament site.
This Bill was introduced following the final round of consultation on the draft Bill published in July 2002. The draft Bill can still be viewed here. So too can the Exposure Draft documents in which draft clauses were originally published: -
- Vol. 1 Introduction and Commentary ( PDF 4.75MB)
- Vol. 2 The draft Bill ( PDF 2.21MB)
- Vol. 3 Tables of Origins and Destinations ( PDF 604K)
Alternatively all 3 PDF documents are available to download in one zip file (3.86MB).
The clauses in
Following publication of the draft Bill a Response Document (PDF 820K) was made available, reporting on the outcome of the consultation and describing the changes we have made to the Bill in the light of comments made.
Work is also going forward on rewriting the PAYE Regulations.
We also publish here a Regulatory Impact Assessment (RIA) (PDF 50K) in respect of the draft Bill.
Comments and questions about this work can be e-mailed to Basil.Rajamanie@ir.gsi.gov.uk or sent by post to Room 826, SW Wing, Bush House, London WC2B 4RD.
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