Personal Tax Guidance

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Latest Guidance
Personal_tax_img7
27 Jun 2019

Termination payments are payments compensating an individual for the loss of his job. The law on termination payments also covers payments for varying the terms of an...

Personal_tax_img
27 Jun 2019

A married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple...

Personal_tax_img2
27 Jun 2019

IntroductionIndividuals who are resident but are not domiciled in the UK and undertake duties of employment both in the UK and overseas under a single contract of...

Personal_tax_img4
27 Jun 2019

The maximum amount that an individual can build up in pension savings is limited in two ways:•first, the annual allowance limits the amount that can be paid into pensions...

Personal_tax_img7
27 Jun 2019

IntroductionHistorically, the development and use of share schemes can be linked to companies seeking to use the rules to reward employees and directors in a way that did...

Personal_tax_img9
27 Jun 2019

Life insurance products are used either:•to pay out a sum of money to a beneficiary when someone dies, or•as an investment vehicle to provide a return on an investment in...

Personal_tax_img8
27 Jun 2019

SummaryHMRC tax-advantaged share award plans are limited in size, tightly defined and, broadly, require awards to be offered to all staff. See the Share incentive plan...

Personal_tax_img8
27 Jun 2019

A security is issued at a discount if the amount payable on redemption exceeds the issue price. The profits on disposal of deeply discounted securities are chargeable to...

Personal_tax_img2
27 Jun 2019

IntroductionAs discussed in the Annual allowance guidance note, the annual allowance in relation to registered pension schemes is the maximum amount:•by which a member’s...

Personal_tax_img3
27 Jun 2019

This guidance note provides support for those needing to report taxable events in relation to overseas pension schemes that are not registered in the UK. It provides an...

Latest Guidance
Personal_tax_img7
Personal Tax

Termination payments are payments compensating an individual for the loss of his job. The law on termination payments also covers payments for varying the terms of an...

Personal_tax_img
Personal Tax

A married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple...

Personal_tax_img2
Personal Tax

IntroductionIndividuals who are resident but are not domiciled in the UK and undertake duties of employment both in the UK and overseas under a single contract of...

Personal_tax_img4
Personal Tax

The maximum amount that an individual can build up in pension savings is limited in two ways:•first, the annual allowance limits the amount that can be paid into pensions...

Personal_tax_img7
Personal Tax

IntroductionHistorically, the development and use of share schemes can be linked to companies seeking to use the rules to reward employees and directors in a way that did...

Personal_tax_img9
Personal Tax

Life insurance products are used either:•to pay out a sum of money to a beneficiary when someone dies, or•as an investment vehicle to provide a return on an investment in...

Personal_tax_img8
Personal Tax

SummaryHMRC tax-advantaged share award plans are limited in size, tightly defined and, broadly, require awards to be offered to all staff. See the Share incentive plan...

Personal_tax_img8
Personal Tax

A security is issued at a discount if the amount payable on redemption exceeds the issue price. The profits on disposal of deeply discounted securities are chargeable to...

Personal_tax_img2
Personal Tax

IntroductionAs discussed in the Annual allowance guidance note, the annual allowance in relation to registered pension schemes is the maximum amount:•by which a member’s...

Personal_tax_img3
Personal Tax

This guidance note provides support for those needing to report taxable events in relation to overseas pension schemes that are not registered in the UK. It provides an...