United Kingdom · Question · Written question
UIN 86885
Pay Settlements: Northern Ireland
Introduced
30 October 2025
Last action
7 November 2025 · Answer
Status
Answered
Sponsors
—
Subjects
Discovery layer
Source updated
7 November 2025
Summary
To ask the Chancellor of the Exchequer, if HMRC will consider allowing pay award uplifts in Northern Ireland to be reallocated to the tax years to which they relate.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
30 October 2025
Written question
To ask the Chancellor of the Exchequer, if HMRC will consider allowing pay award uplifts in Northern Ireland to be reallocated to the tax years to which they relate.
Source: Commons
7 November 2025
Answer
In general, employment income is taxable in the year of receipt, which is not always the year that the work was carried out. This is an important principle of the tax system ensuring clarity and consistency in the treatment of employment income as set out...
Source: Written answer
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Sponsors
- · Treasury · Answering body
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Sources
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- Official source: https://questions-statements.parliament.uk/written-questions/detail/2025-10-30/86885
- Open data entity: https://questions-statements-api.parliament.uk/api/writtenquestions/questions/1847134
- uk · wq-1847134 · source updated 7 November 2025