The Tolley+™ Guidance Personal Tax Module - expert practical personal tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.
The Tolley+ Guidance Personal Tax module provides practical help and guidance for tax advisers on the completion of personal tax returns and provision of personal tax advice to individuals. It is structured in easy to follow, bite-size sections with worked examples, checklists, flowcharts, pro-formas and template letters supported by links to the underlying sources, legislation, case law and HMRC materials.
The Personal Tax module covers every situation from smaller customers with relatively simple tax affairs to the complex affairs of High Net Worth Individuals.
The module’s compliance section follows the format of the Tax Return, with notes covering the various sources of income, allowances and reliefs, supporting the completion of the return from start to finish.
The administration section covering topics such as late filing and penalties, focusing on the practicalities of bringing a client’s affairs up to date.
A large section on planning opportunities and tax efficient investments covers the practical implications of advice, with checklists and templates.
Topics We Cover
Additional information supplementary pages Administration Enquiries, penalties and appeals Family tax planning Main tax return Other supplementary pages Overseas tax planning Tax efficient investments Topical issues Year end tax planning
Tax Areas
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Personal Tax News
HMRC’s April 2026 edition provides various useful updates including MTD reminders, guidance on the new tax adviser-facilitated non-compliance powers,...
The ATT has published guidance aimed at landlords who own property jointly, including a summary of potential simplification options....
HMRC has confirmed various exemptions from MTD for ITSA....
HMRC has published the April 2026 edition of its Employer Bulletin....
The ICAEW has issued guidance on what is sanctionable conduct....
Popular Articles
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Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the
Non-trading deficits on loan relationships
Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the
Interest and penalties on late paid tax under self assessment
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