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This tax information and impact note details legislation introduced to expand the income tax cash basis for the self-employed and partnerships, and to set the cash basis as the default method of calculating trading profits.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
Some employment types like agency workers, directors and educational workers, have different rules for entitlements.
Find out about annual tax-free allowances for property or trading income and if you qualify.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
These National Statistics (Accredited Official) tables provide detailed information on individuals who could be liable to UK Income Tax, and their incomes.
Statistics that provide estimates of Income Tax, National Insurance contributions (NICs), tax credits and Child Benefit paid by and to non-UK nationals.
Income Support is extra money to help people on a low income or none at all - rates, eligibility and how to claim
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Guidance and forms for Income Tax. Including how to check your records, rates and reliefs, refunds and pensions.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Statistical notice about a change to the next release of income-related benefits: estimates of take-up official statistics.
Learn more about your responsibilities if you're running a small business including registration, tax returns, record keeping, tax bills and payments.
Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Use form US-Individual 2002 to apply for relief at source or to claim repayment of UK Income Tax.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Don’t include personal or financial information like your National Insurance number or credit card details.
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