Tax

Tax guidance:

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...

Practice Note

This Practice Note briefly summarises the main UK taxes which may apply to non-UK resident individuals, including income tax, capital gains tax (CGT), inheritance tax...

Practice Note

Tax concessions Individuals and employers are encouraged to save for retirement by tax incentives on pension contributions. The main tax breaks are: • employees do not...

Practice Note

The tax consequences of civil partnership are identical to those of marriage. A party is treated as married or as a civil partner for UK tax purposes, if they have been...

Practice Note

Periodical payments orders With effect from 6 April 2000, all maintenance arrangements or periodical payments are subject to the same tax treatment (irrespective of when...

Practice Note

As there are no specific tax consequences to the relationship between unmarried couples or those who have not formed a civil partnership, so there are no special tax...

Practice Note