Personal Tax Guidance

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Personal Tax

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.
Featured Articles
Latest Guidance
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8 Jun 2020

IntroductionThis note outlines what happens at a Tribunal appeal hearing.Before you read this note you should read the Appealing an HMRC decision:...

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3 Jun 2020

IntroductionEmployment-related securities (ERS) broadly means that the shares or securities in question are acquired in connection with an employment....

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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

A time to pay arrangement is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this...

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13 Mar 2020

IntroductionA venture capital trust (VCT) is a quoted company that invests in shares and securities issued by qualifying unquoted trading companies...

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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 personal allowance is a deduction against net income that is available to all UK resident individuals (and some non-residents, see below). The...

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13 Mar 2020

This guidance note considers judicial review in the context of tax.In particular, it explains:•what judicial review is•the scope of judicial...

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13 Mar 2020

The profits from the surrender of certain life insurance policies are treated as savings income (rather than capital gains) and taxed last after all...

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13 Mar 2020

BackgroundWhen the non-resident capital gains tax (NRCGT) rules were first introduced in respect of residential property in April 2015, for compliance...

Latest Guidance
Personal_tax_img7
Personal Tax

IntroductionThis note outlines what happens at a Tribunal appeal hearing.Before you read this note you should read the Appealing an HMRC decision: outline guidance note....

Personal_tax_img3
Personal Tax

IntroductionEmployment-related securities (ERS) broadly means that the shares or securities in question are acquired in connection with an employment. The term...

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_img3
Personal Tax

A time to pay arrangement is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this note applies to...

Personal_tax_img2
Personal Tax

IntroductionA venture capital trust (VCT) is a quoted company that invests in shares and securities issued by qualifying unquoted trading companies with a permanent...

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_img8
Personal Tax

The personal allowance is a deduction against net income that is available to all UK resident individuals (and some non-residents, see below). The basic personal...

Personal_tax_img2
Personal Tax

This guidance note considers judicial review in the context of tax.In particular, it explains:•what judicial review is•the scope of judicial review•where to make an...

Personal_tax_img10
Personal Tax

The profits from the surrender of certain life insurance policies are treated as savings income (rather than capital gains) and taxed last after all other income...

Personal_tax_img8
Personal Tax

BackgroundWhen the non-resident capital gains tax (NRCGT) rules were first introduced in respect of residential property in April 2015, for compliance purposes...