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Tax Guide |
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A Review of United Kingdom Taxation Self-Assessment Main features Payments Income Tax Liability to income tax Married couples Self-employment Employment Fringe benefits for employees Investment income Property income Relief for interest Tax privileged personal investments (ISAs, TESSAs, PEPs, EIS, VCTs, EZs, NSICs) Capital Allowances Main features Main allowances Non-UK Income and Non-Residents Domicile and residence Non-UK income National Insurance Contributions Employees Self-employed Voluntary Contracting out of S2P Pensions Main features Occupational pensions Personal pensions Capital Gains Tax Liability to capital gains tax Disposal of assets Deductions Losses Rate of tax Indexation allowance Identification of securities Taper relief Main exemptions Other main reliefs Residence and domicile status Tax Computation Inheritance Tax Liability to inheritance tax Rate of tax Valuation of assets Gifts with reservation Main exemptions Potentially exempt transfers Quick succession relief Agricultural property relief Business property relief Corporation Tax Liability to corporation tax Capital gains by companies Rates of tax Company losses Groups of companies Dividends, distributions and ACT Self-assessment Value Added Tax Liability to value added tax Registration The VAT system Exempt supplies Zero-rated supplies Reduced rate supplies EU single market Collection of VAT Stamp Duty Main Due Dates for Tax Payment Interest on Overdue Tax Interest on Tax Overpaid
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