The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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 allowance, certain conditions must be met.
Blind person’s allowance is more flexible than the personal allowance as it can be transferred to a spouse or civil partner if the allowance exceeds the blind person’s income.
The allowance is claimed by completing boxes 13 to 16 on page TR4 of the main tax return or boxes 10.1 and 10.2 of the short tax return. It is deducted from the individual’s net income at Step 3 of the income tax proforma. See the Proforma
income tax calculation guidance note.
ITA 2007, s 41
ITA 2007, s 38
The first condition is treated as being met in the tax year prior to the year of registration with the local authori
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