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Personal taxation

Key topics on personal tax, from self assessment to inheritance tax.

This section contains introductory guides to a range of tax issues affecting individuals.

Are you still on track for retirement?

Are you saving enough for the end of your working life?

Capital gains tax and the family home

The CGT rules when selling a home.

Land and Building Transaction Tax

Reviewing the Land and Buildings Transaction Tax applicable to land transactions occurring in Scotland.

Land Transaction Tax

Reviewing the Land Transaction Tax applicable to land transactions occurring in Wales.

Changes affecting landlords of residential properties

A summary of the new changes affecting landlords of residential properties.

Child Benefit charge

A guide to the income tax charge relating to Child Benefit for higher earners.

Dividend nil-rate

An outline of the changes to the rules regarding dividends.

Does your estate planning pass the test?

Check if your estate is protected from the tax man.

Furnished holiday lettings

A guide to the tax rules governing FHL.

Giving to charity

A guide to giving tax efficiently.

Inheritance tax - a summary

Ways to minimise your estate's liability to inheritance tax.

Lasting Powers of Attorney

An introduction to the LPA rules.

Making a will and other related matters

One of the most important elements of estate planning.

Planning for a year's prosperity

How forward planning can save you tax.

Personal tax - self assessment

A guide to the personal tax return.

Personal tax - when is income tax and capital gains tax payable?

Advice on when key tax payments under Self Assessment are payable.

Repayment of student loans

How student loan repayments are administered and collected.

Separation and divorce

Tax consequences of marriage breakdown.

Stamp Duty Land Tax

A guide to the charges on transfers of land, shares and interests in partnerships.

Statutory Residence Test

Determining the UK residence status of individuals.

Supporting your children

Tax consequences of assisting your children financially.

23 Apr 2021

HMRC contacting claimants for fourth self-employed grant

The online service for applications for the fourth Self-employment Income Support Scheme (SEISS) grant is now open for claims, HMRC has confirmed.

22 Apr 2021

Pension fraud increased to £1.8 million in first quarter of 2021, data reveals

Losses from pension fraud rose to £1.8 million in the first three months of this year, according to figures from Action Fraud.

21 Apr 2021

CBI calls for extension of Kickstart Scheme as jobs market remains subdued

The Confederation of British Industry (CBI) has urged the government to extend the Kickstart Scheme to help young people who are bearing the brunt of the subdued job market.