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Remittance Basis: Accessing the remittance basis: Exceptions to the claim requirements: Un- ...

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 basis: chargeable gains on sales of exempt property (ITA07/s809YD)

Remittance exemptiontemporary importation rule period of importation

PAYE operation: pensioners: P161

This subject tells you about form P161.

Coding: coding allowances and reliefs: age-related allowances

This subject explains age related allowances.

PAYE service income, allowances, benefits and deductions: IABD: allowances

This subject describes the allowances screen and the details screen.

Remittance Basis: Accessing the remittance basis: Exceptions to the claim requirements: ...

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 …

SEIS: income tax relief: introduction: form and amount of SEIS income tax relief

explains the form and amount of seis relief that is available

Annual allowance: tax charge: rate of tax charge: general

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…

Technical pages: annual allowance: from 6 April 2011: calculating the tax charge: the rate ...

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 …

Introduction to EIS income tax relief: form and amount of EIS relief

explains the form and amount of eis income tax relief due

Returns: individuals returns: calculation will be wrong

This subject tells you when the automatic calculation will be wrong using function Capture Return.

PAYE Manual: recent changes

Details of updates published in the PAYE Manual on 9 January 2015

Glossary

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 …

Glossary

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 …

Reconcile individual: end of year reconciliation: introduction

This subject provides an introduction to the process of end of year reconciliation.