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The records
United Kingdom | mtd-uk-2026-04
UK Making Tax Digital for Income Tax
Sole traders and landlords with qualifying income over 50,000 pounds for the 2024 to 2025 tax year need to use Making Tax Digital for Income Tax from 6 April 2026.
Applies when: qualifying income over 50,000 pounds in 2024 to 2025.
Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK) | checked 2026-10-18
United Kingdom | mtd-uk-2027-04
UK Making Tax Digital for Income Tax
The threshold is 30,000 pounds for the 2025 to 2026 tax year, with the start date 6 April 2027.
Applies when: qualifying income over 30,000 pounds in 2025 to 2026.
Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK) | checked 2026-10-18
United Kingdom | mtd-uk-2028-04
UK Making Tax Digital for Income Tax
The threshold is 20,000 pounds for the 2026 to 2027 tax year, with the start date 6 April 2028.
Applies when: qualifying income over 20,000 pounds in 2026 to 2027.
Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK) | checked 2026-10-18
European Union | eu-paytransp-deadline
EU Pay Transparency Directive 2023/970
The transposition deadline for Directive 2023/970 was 7 June 2026. The Commission says it will assess national laws for conformity after that date.
Applies when: employer or adviser operating in an EU member state.
EU action for equal pay (European Commission) | checked 2026-10-18
European Union | eu-paytransp-measures
EU Pay Transparency Directive 2023/970
The Commission lists these main elements: a right to pay information prior to employment, a prohibition to ask salary history, and a prohibition of non disclosure agreements on salaries.
Applies when: hiring in an EU member state.
EU action for equal pay (European Commission) | checked 2026-10-18
European Union | eu-paytransp-reporting
EU Pay Transparency Directive 2023/970
The Commission lists pay reporting on pay gaps between female and male workers for employers with at least 100 employees.
Applies when: employer with at least 100 employees.
EU action for equal pay (European Commission) | checked 2026-10-18
Record shape
{ "id", "topic", "jurisdiction", "fact", "applies_when",
"source_url", "source_title", "checked_on", "status" }
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