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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
Find out the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.
All previous annual repayment thresholds for Plan 1, Plan 2, Plan 4 and Postgraduate student loans.
This note provides the new threshold values for the Public Contracts Regulations and sets out a change for estimating contract values to be inclusive of VAT.
This tax information and impact note is about the rise to the thresholds at which businesses must register or deregister for VAT, from April 2024.
This tax information and impact note is about the reduction to the additional rate threshold from £150,000 to £125,140 from 6 April 2023.
This Procurement Policy Note (PPN) [and guidance / documents] is now out of date
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.
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