Explains limits on Income Tax reliefs.

Documents

HS204 Working Sheet 1 (2016)

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HS204 Working Sheet 2 (2016)

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HS204 Working Sheet 1 (2015)

HS204 Working Sheet 2 (2015)

HS204 Limit on Income Tax reliefs (2014)

Detail

This guide explains the limits if you’re claiming certain income tax reliefs. It includes:

  • Trade Loss Relief
  • Property Loss Relief
  • Post cessation Trade and Property Reliefs
  • Employment Loss Relief
  • Losses on Deeply Discounted Securities
  • Share Loss Relief
  • Qualifying Loan Interest