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How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Use this guidance to find out what information you need to provide and what forms to use for tax claims.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Your employer may offer you company shares as a reward for working for…
This gives you the option to regularly save and buy shares. If you get…
This is a savings-related share scheme where you can buy shares with your…
This gives you the option to buy up to £60,000 worth of shares from 6…
A company can offer you Enterprise Management Incentives (EMIs) if it has…
To be an employee shareholder, you must own shares in your employer’s…
You can transfer up to £20,000 of employee shares into a stocks and shares…
The ‘gain’ is the profit you make when you sell shares that have increased…
If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...
This Tax Information and Impact Note is about investment managers disguised fee income.
Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.
Find out what counts as qualifying income from self-employment and property for using Making Tax Digital for Income Tax.
Check the rules on Individual Savings Account (ISA) subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out how to make sure that your charity’s money is safe, properly used and accounted for.
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