Information about Personal Allowances has moved to GOV.UK
Find out what the 2013-14 tax rates and allowances are
RDRM32110 - Remittance Basis: Accessing the remittance basis: Exceptions to the claim requirements: Un-remitted foreign income and gains below £2,000 threshold Un-remitted foreign income and foreign chargeable gains…
Remittance exemptiontemporary importation rule period of importation
This subject tells you about form P161.
This subject explains age related allowances.
This subject describes the allowances screen and the details screen.
This subject explains allowances and reliefs for coding.
Overview of the remittance basis regime from 6 April 2008
RDRM32140 - Remittance Basis: Accessing the remittance basis: Exceptions to the claim requirements: Application of remittance basis without claim - other cases (ITA07/s809E) Taxed Investment Income Relevant income …
explains the form and amount of seis relief that is available
PTM056110 - Annual allowance: tax charge: rate of tax charge: general Sections 227(4) and (4A) Finance Act 2004 The effect of the annual allowance charge is to reduce tax relief on any pension saving over the annual…
This subject explains P2 standard notes.
RPSM06108100 - Technical pages: annual allowance: from 6 April 2011: calculating the tax charge: the rate of the annual allowance tax charge [Sections 227(4) and (4A) Finance Act 2004] The effect of the annual …
explains the form and amount of eis income tax relief due
This subject tells you when the automatic calculation will be wrong using function Capture Return.
Details of updates published in the PAYE Manual on 9 January 2015
RPSM20000000 - Glossary A B C D E F G H I J K L M N O P Q R S T U V W X Y Z A Active member An individual who has benefits currently accruing for or in respect of that person under one or more arrangements in the …
how employers are defined
PTM000001 - Glossary A B C D E F G H I J K L M N O P Q R S T U V W A Arm's length bargain A normal commercial transaction between two or more persons. Top of page B BCE Benefit crystallisation event …
This subject provides an introduction to the process of end of year reconciliation.