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This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.
This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).
This applies to charities and intermediaries that collect charitable donations and do not comply with the legislation.
This applies to individuals and trusts with straightforward Income Tax or Capital Gains Tax affairs.
This applies to individuals who are eligible to average their business profits for Income Tax purposes under the averaging rules for farmers.
This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.
Find out about interest and gains from peer to peer loans that qualify for tax advantages made through the new Innovative Finance Individual Savings Account (ISA) from 6 April 2016.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.
This tax information and impact note affects Income Tax payers, employers and pension providers.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
This tax information and impact note applies to Income Tax payers with rental income from letting out a room in their home.
This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.
This tax information and impact note applies to Income Tax payers, and those whose income is close to the Income Tax threshold.
This tax information and impact note only applies to non-UK resident sports people competing in the London Olympic and Paralympic Anniversary Games 2015 from 24 to 26 July 2015.
This Tax Information and Impact Note is about amendments to The Unauthorised Unit Trusts (Tax) Regulations 2013.
Direction about the approved method of electronic communication to give an employee notice of a tax code.
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