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Tax on income and gains outside the UK

Coming to work in the UK: How you pay tax on foreign income and gains, ‘residency' and ‘domicile'

SA109 - Residence, remittance basis etc. (2014)

Use the SA109 supplementary pages to declare your residence and domicile status and claim personal allowances as a non-UK resident when filing a tax return for the tax year ended 5 April 2014

Double taxation agreements - an introduction

Who is affected, how double taxation agreements work for Income Tax and Capital Gains Tax

Overview of Tax Legislation - Annex B provides tables of tax rates and allowances for 2012- ...

B Rates and Allowances This annex includes Budget 2012 announcements of main rates and allowances. It also covers all announcements made at Budget 2011 and subsequently. PERSONAL TAX AND BENEFITS At Budget 2011 the …

Capital Gains Tax rates and annual tax-free allowances

Rates of Capital Gains Tax and the Annual Exempt Amount for 2008-09 and later years for individuals who live in the UK, executors or personal representatives of a deceased person's estate, trustees for disabled people, …

SA100 - Tax Return (2014)

Use form SA100 to file a tax return, report your income and to claim tax reliefs and any repayment due. You'll need some supplementary pages for certain types of income and for capital gains

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

Tax on UK income or capital gains for non-UK residents

What tax you'll pay on different types of UK income or gains if you live or work abroad, double taxation agreements, more

Changes to the 2012-13 Trust and Estate Tax Return

A guidance note outlining the main changes to the return and supporting notes

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

This subject describes the allowances screen and the details screen.

Overview of Tax Legislation

Overview of Tax Legislation and Rates 21 March 2012 Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the …

Income Tax Losses Toolkit

Toolkit for 2013-14 Self Assessment Tax Returns

Beneficiaries: paying and reclaiming tax on trusts

Beneficiaries need to declare income or gains received on their personal tax return - they may also be able to claim a refund

Child Benefit: income tax charge for those on higher incomes

Child Benefit: Income Tax Charge for Those on Higher Incomes Who is likely to be affected? The charge will be applied to taxpayers whose income exceeds £50,000 in a tax year and who are in receipt of Child Benefit and…

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 …

Paying tax on the remittance basis - an introduction

If you're UK resident, but not ordinarily resident or non-UK domiciled, you can choose the remittance or arising basis of taxation