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This Tax Information and Impact Note is about changes to the two income thresholds in calculating the tapered annual allowance and reducing the minimum tapered annual allowance.
You must provide information on flexible access, pension savings, relevant benefit crystallisation events, lump sum death benefits and overseas transfers.
How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets
There are special rules to follow if the maximum amount of annual investment allowance (AIA) changes in the period you draw up accounts for.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Consultation on the detail of the reduction to the money purchase annual allowance, which will be reduced to £4,000 from April 2017.
Pension scheme returns, Accounting for Tax returns and event reports you must complete and send to HMRC if you're a scheme administrator.
Don’t include personal or financial information like your National Insurance number or credit card details.
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