{
  "url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/introduction.json",
  "legislation": "uksi/2025/84",
  "legislation_title": "The Income Tax (Additional Information to be included in Returns) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 27th January 2025\nLaid before the House of Commons 28th January 2025\nComing into force 6th April 2025\nThe Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 8(1I) and (1L), 8A(1G) and (1J) and 12AA(5F) and (5I) of the Taxes Management Act 1970 make the following Regulations.\nIn accordance with sections 8(1J), 8A(1H) and 12AA(5G) of the Taxes Management Act 1970, the Commissioners consider that the information specified by these Regulations is relevant for the purpose of the collection and management of income tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9. Sections 8(1I) and (1L), 8A(1G) and (1J) and 12AA(5F) and (5I) were inserted by section 36(1), (2) and (3) of the Finance Act 2024 (c. 3)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sections 8(1J), 8A(1H) and 12AA(5G) were inserted by section 36(1), (2) and (3) of the Finance Act 2024."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/84/introduction",
    "retrieved_at": "2026-10-28T21:21:16.550477+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}