Written Question·Treasury·UIN 86885
Pay Settlements: Northern Ireland
Tabled: 30 October 2025
Answered: 7 November 2025
Question
Sorcha Eastwood
Alliance — Lagan Valley
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.
Answer
Dan TomlinsonIn 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...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 86885) →