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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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 receiving the child...

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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 are:•occupational pension...

Personal_tax_img2
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 person receiving...

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 after non-savings...

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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 income tax relief is...

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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 pension and, as long...

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28 Jun 2019

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 year.Most...

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28 Jun 2019

If the tax payment due for the tax year is less than £3,000 and the taxpayer is employed or receives a pension, he can ask HMRC to collect the tax via his pay as you earn...

Personal_tax_img10
28 Jun 2019

Overseas dividends are those received from companies not resident in the UK. ‘Dividends’ includes certain other distributions, see the Cash dividends and Non-cash...

Latest Guidance
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...

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 year.Most...

Personal_tax_img3
Personal Tax

If the tax payment due for the tax year is less than £3,000 and the taxpayer is employed or receives a pension, he can ask HMRC to collect the tax via his pay as you earn...

Personal_tax_img10
Personal Tax

Overseas dividends are those received from companies not resident in the UK. ‘Dividends’ includes certain other distributions, see the Cash dividends and Non-cash...