.png)
.png)
The Association of Taxation Technicians (ATT) has published its Budget representation in respect of the Autumn Budget 2024 (due on 30 October).
It makes four recommendations with regard to income tax:
- providing an enduring ‘opt-in’ to income tax self assessment;
- simplifying jointly-owned property rules;
- relaxing the rules on carrying back gift aid donations; and
- removing income covered by the savings allowance and dividend allowance from the calculation of adjusted net income.
