Personal Tax Guidance

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Main tax return

This is the latest tax guidance provided on main tax returns to provide the best possible service to your customers.
Latest Guidance
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13 Mar 2020

Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions and is available throughout the UK. It is...

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13 Mar 2020

In addition to the personal allowance, blind individuals receive a further allowance (£2,500 for 2020/21; £2,450 in 2019/20). In order to...

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13 Mar 2020

The completion of boxes 1 to 4 at the top of page TR4 of the main tax return  allows a taxpayer to claim tax relief on pension contributions made...

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28 Jun 2019

Introduced with effect from 7 January 2013, the high income child benefit charge (HICBC) acts to clawback child benefit payments where the person...

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28 Jun 2019

A private pension is a generic term which covers any pension scheme other than the state pension. The most common types of private pension...

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28 Jun 2019

IntroductionIntroduced with effect from 7 January 2013, the high income child benefit charge (HICBC) acts to clawback child benefit payments where the...

Personal_tax_img8
28 Jun 2019

Savings income includes interest, profits from deeply discounted securities, accrued income profits and chargeable event gains.Savings income is taxed...

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28 Jun 2019

Donations of quoted shares or land and buildings (rather than cash) to UK charities provide income tax relief for the taxpayer.The mechanism for...

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28 Jun 2019

The charge to pre-owned assets tax (POAT) for intangible property differs significantly from that for land and chattels and arises in more limited...

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28 Jun 2019

As explained in the State pension guidance note, individuals who reached state pension age before 6 April 2016 could defer claiming their ‘old’ state...

Latest Guidance
Personal_tax_img8
Personal Tax

Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions and is available throughout the UK. It is available to individuals...

Personal_tax_img
Personal Tax

In addition to the personal allowance, blind individuals receive a further allowance (£2,500 for 2020/21; £2,450 in 2019/20). In order to qualify for the...

Personal_tax_img
Personal Tax

The completion of boxes 1 to 4 at the top of page TR4 of the main tax return  allows a taxpayer to claim tax relief on pension contributions made in the tax...

Personal_tax_img2
Personal Tax

Introduced with effect from 7 January 2013, the high income child benefit charge (HICBC) acts to clawback child benefit payments where the person receiving the child...

Personal_tax_img
Personal Tax

A private pension is a generic term which covers any pension scheme other than the state pension. The most common types of private pension are:•occupational pension...

Personal_tax_img2
Personal Tax

IntroductionIntroduced with effect from 7 January 2013, the high income child benefit charge (HICBC) acts to clawback child benefit payments where the person receiving...

Personal_tax_img8
Personal Tax

Savings income includes interest, profits from deeply discounted securities, accrued income profits and chargeable event gains.Savings income is taxed after non-savings...

Personal_tax_img
Personal Tax

Donations of quoted shares or land and buildings (rather than cash) to UK charities provide income tax relief for the taxpayer.The mechanism for income tax relief is...

Personal_tax_img8
Personal Tax

The charge to pre-owned assets tax (POAT) for intangible property differs significantly from that for land and chattels and arises in more limited...

Personal_tax_img10
Personal Tax

As explained in the State pension guidance note, individuals who reached state pension age before 6 April 2016 could defer claiming their ‘old’ state pension and, as long...