Income, claims & reliefs

This contains guides to income tax, losses, reliefs, savings and investment income, SEIS & EIS, and much more to assist in tax planning and completing returns under self assessment.

Title
Adjusted net income
Avoiding marginal rates of tax
Bank account reward and cashback payments : Login or subscribe to read more...
Cap on unrestricted tax reliefs: Signpost
Child Trust Funds
Crowdfunding: Tax issues
Dividend tax : Login or subscribe to read more...
Dividend tax index
Dividend tax: At a glance
Dividend tax: Trusts : Login or subscribe to read more...
Dividend waiver: Specified dividend : Login or subscribe to read more...
Dividend Waiver: Unknown future dividends : Login or subscribe to read more...
Do I have to file a tax return? : Login or subscribe to read more...
Extra Statutory Concession A19
Gift Aid : Login or subscribe to read more...
Help to Save scheme : Login or subscribe to read more...
High-Income Child Benefit Tax Charge : Login or subscribe to read more...
How to avoid paying top rates of tax : Login or subscribe to read more...
How to disclaim the Personal Allowance : Login or subscribe to read more...
How to work out the High-Income Child Benefit Tax charge
Income Tax rates and allowances
Innovative Finance ISA & crowdfunding
Interest: Peer-to-peer lending : Login or subscribe to read more...
Investment bonds & tax : Login or subscribe to read more...
ISA guide : Login or subscribe to read more...
ISA Help to Buy
ISA Limits
Joint income: Splitting income within the family : Login or subscribe to read more...
Joint property, beneficial ownership & legal title: At a glance
Limit (cap) on Income Tax reliefs : Login or subscribe to read more...
Loss claims 31 January: Time limit
Loss relief: Loans and shares
Marriage Allowance (Transferable Married Couples Allowance)
Married couple v. unmarried couple (taxation of couples) : Login or subscribe to read more...
National Insurance: Maximum payable
National Insurance: What's the maximum payable? : Login or subscribe to read more...
NHS Pensions: Scheme pays elections : Login or subscribe to read more...
NICs Top Ups: National Insurance Contributions
Online filing exclusions for 2021-22 tax returns
Online filing exclusions for 2022-23 tax returns
Online filing exclusions for 2023-24 tax returns
Online filing exclusions for 2024-25 tax returns
Pensions: Tax charge for excess contributions : Login or subscribe to read more...
Pensions: Tax planning guides
Personal allowance: Who is entitled to claim? : Login or subscribe to read more...
Post Office Horizon Compensation & Tax
Private Client CPD: What’s on? March 2022 : Login or subscribe to read more...
Private Client CPD: What’s on? November 2023 : Login or subscribe to read more...
Provisional and estimated figures in tax returns
Relevant earnings for pensions purposes
Rent: Can I charge myself rent? : Login or subscribe to read more...
SA302: Mortgage applications : Login or subscribe to read more...
Savings income: How interest is taxed : Login or subscribe to read more...
Savings income: Rates and allowances
Savings income: Tax-free savings : Login or subscribe to read more...
Self Assessment Return 2019/20: What's new? : Login or subscribe to read more...
Self Assessment Return 2020/21: What's new? : Login or subscribe to read more...
Self Assessment Return 2021/22: What's new? : Login or subscribe to read more...
Self Assessment Return 2022/23: What's new? : Login or subscribe to read more...
Self Assessment Return 2023/24: What's new? : Login or subscribe to read more...
Self Assessment Return 2024/25: What's new? : Login or subscribe to read more...
Special relief
State benefits: Tax-free and taxable
Student Loans
Students & Tax : Login or subscribe to read more...
Students: Top Tax FAQs for Students
Tax Penalty Planner: Self Assessment : Login or subscribe to read more...
Tax Planning for the 2019/20 year-end: Business Owners : Login or subscribe to read more...
Tax Planning for the 2019/20 year-end: Private Clients : Login or subscribe to read more...
Tax Planning for the 2020/21 year-end: Business Owners : Login or subscribe to read more...
Tax Planning for the 2020/21 year-end: Private Clients : Login or subscribe to read more...
Tax Planning for the 2021/22 year-end: Business Owners : Login or subscribe to read more...
Tax Planning for the 2021/22 year-end: Private Clients : Login or subscribe to read more...
Tax Planning for the 2022/23 year-end: Business Owners : Login or subscribe to read more...
Tax Planning for the 2022/23 year-end: Private Clients : Login or subscribe to read more...
Tax Planning for the 2023/24 year-end: Business Owners
Tax Planning for the 2023/24 year-end: Private Clients
Tax Planning for the 2024/25 year-end: Business Owners : Login or subscribe to read more...
Tax Planning for the 2024/25 year-end: Private Clients : Login or subscribe to read more...
Tax Return questionnaire : Login or subscribe to read more...
Taxation of performance linked rewards paid to asset managers
Top Slicing Relief: How you slice it : Login or subscribe to read more...