Call for evidence outcome

The Tax Treatment of Carried Interest 바카라 사이트� Call for Evidence

• From: HM Treasury
• Published: 29 July 2024
• Last updated: 5 June 2025 바카라 사이트� See all updates

This call for evidence has closed

Read the full outcome

The Tax Treatment of Carried Interest - 바카라 사이트 Response and Policy Update (June 2025) (Accessible)

HTML

PDF, 148 KB, 21 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

PDF, 180 KB, 28 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

At Autumn Budget 2024, the Chancellor of the Exchequer announced the government바카라 사이트檚 proposals to reform the tax treatment of carried interest. The government also launched a consultation on potential new qualifying conditions for the revised carried interest tax regime that closed on 31 January 2025. The 바카라 사이트�바카라 사이트 Response and Policy Update바카라 사이트� document summarises the responses to the call for evidence and sets out the government바카라 사이트檚 position. It also provides a wider update on the implementation of the revised regime following discussions with stakeholders.

Before that, an earlier call for evidence closed on 30 August 2024. The 바카라 사이트極utcome바카라 사이트� document summarised the responses to the call for evidence and set out the government바카라 사이트檚 next steps.

---

Original call for evidence

Summary

The government has published a call for evidence, inviting views from stakeholders on its plans to reform the tax treatment of carried interest.

This call for evidence ran from
4pm on 29 July 2024 to 11:59pm on 30 August 2024

Call for evidence description

On 29 July, the Chancellor of the Exchequer announced a commitment to take action in respect of the 바카라 사이트榗arried interest바카라 사이트� loophole. Carried interest is a form of performance-related reward received by fund managers, primarily within the private equity industry.

This call for evidence confirms the government바카라 사이트檚 intention to take action against the carried interest loophole, and forms the basis for detailed engagement with expert stakeholders. It also sets out a series of areas where we would particularly value input from stakeholders.

Documents

The Tax Treatment of Carried Interest 바카라 사이트� a call for evidence

HTML

Published 29 July 2024

Last updated 5 June 2025 + show all updates

1. 5 June 2025

   5 June 2025 바카라 사이트� 바카라 사이트 response to consultation on qualifying conditions and policy update, following the consultation launched at Autumn Budget 2024.

2. 30 October 2024

   Added call for evidence outcome.

3. 29 July 2024

   First published.