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

The type of asset most commonly encountered when dealing with the charge to tax on pre-owned assets (the POAT charge) is land. Land includes buildings, and the asset may...

Personal_tax_img7
28 Jun 2019

The income tax charge introduced by FA 2004, Sch 15 is often referred to as pre-owned asset tax (POAT).Its purpose is to tax the benefit of free or low-cost enjoyment of...

Personal_tax_img6
27 Jun 2019

The taxation of overseas dividends generally is explained in the Foreign dividends guidance note. This guidance note looks specifically at whether, and if so to what...

Personal_tax_img2
27 Jun 2019

For taxpayers who took out student loans to fund courses in England and Wales starting on or after August 1998, the repayments of the loan are collected via the payroll...

Personal_tax_img2
27 Jun 2019

This guidance note explains how foreign interest is taxed in the UK and how it should be reported to HMRC. It covers the treatment of bank interest, interest on loans to...

Personal_tax_img4
27 Jun 2019

IntroductionA dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For...

Personal_tax_img3
27 Jun 2019

Individuals receive income tax relief on donations they make to charities. There are three ways in which an individual can obtain income tax relief on cash donations to...

Personal_tax_img3
27 Jun 2019

The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.More information on...

Personal_tax_img
27 Jun 2019

Accounts are normally prepared on the accruals basis, so any post-cessation receipts and expenses are normally accounted for in the final period of trading. Such profits...

Personal_tax_img4
27 Jun 2019

IntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in...

Latest Guidance
Personal_tax_img8
Personal Tax

The type of asset most commonly encountered when dealing with the charge to tax on pre-owned assets (the POAT charge) is land. Land includes buildings, and the asset may...

Personal_tax_img7
Personal Tax

The income tax charge introduced by FA 2004, Sch 15 is often referred to as pre-owned asset tax (POAT).Its purpose is to tax the benefit of free or low-cost enjoyment of...

Personal_tax_img6
Personal Tax

The taxation of overseas dividends generally is explained in the Foreign dividends guidance note. This guidance note looks specifically at whether, and if so to what...

Personal_tax_img2
Personal Tax

For taxpayers who took out student loans to fund courses in England and Wales starting on or after August 1998, the repayments of the loan are collected via the payroll...

Personal_tax_img2
Personal Tax

This guidance note explains how foreign interest is taxed in the UK and how it should be reported to HMRC. It covers the treatment of bank interest, interest on loans to...

Personal_tax_img4
Personal Tax

IntroductionA dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For...

Personal_tax_img3
Personal Tax

Individuals receive income tax relief on donations they make to charities. There are three ways in which an individual can obtain income tax relief on cash donations to...

Personal_tax_img3
Personal Tax

The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.More information on...

Personal_tax_img
Personal Tax

Accounts are normally prepared on the accruals basis, so any post-cessation receipts and expenses are normally accounted for in the final period of trading. Such profits...

Personal_tax_img4
Personal Tax

IntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in...