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This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
This applies to non-UK resident persons that own UK residential property.
This Tax Information and Impact Note is about individuals with savings income, who will be entitled to the personal savings allowance (PSA) from April 2016.
This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
This applies to individuals who receive a dependants' scheme pension following the death of a member of a registered pension scheme aged 75 or over.
This applies to recipients of payments made by the Netherlands government for victims of national socialist and Japanese aggression during World War II.
This applies to individuals whose total UK tax relieved pension savings are near to or more than £1 million.
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 investment managers in receipt of performance-linked rewards.
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 personal representatives and beneficiaries of registered pension scheme members who had unused pension funds at the time of their death.
This applies to businesses or individuals who enter into option contracts over UK securities.
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.
This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.
Establishing a new Innovative Finance Individual Savings Account (ISA) from 6 April 2016 where interest and gains from qualifying peer to peer loans will be eligible for ISA tax advantages.
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