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Personal taxation

Key topics on personal tax, from self assessment to inheritance tax.

This section contains introductory guides to a range of tax issues affecting individuals.

Are you still on track for retirement?

Are you saving enough for the end of your working life?

Capital gains tax and the family home

Tax issues for homeowners.

Changes affecting landlords of residential properties

A summary of the new changes affecting landlords of residential properties.

Child Benefit charge

A guide to the income tax charge relating to Child Benefit for higher earners.

Dividend nil-rate

An outline of the changes to the rules regarding dividends.

Does your estate planning pass the test?

Check if your estate is protected from the tax man.

Furnished holiday lettings

A guide to the tax rules governing FHL.

Giving to charity

A guide to giving tax efficiently.

Inheritance tax planning

Ways to minimise your estate's liability to inheritance tax.

Land and Building Transaction Tax

Reviewing the Land and Buildings Transaction Tax applicable to land transactions occurring in Scotland.

Land Transaction Tax

Reviewing the Land Transaction Tax applicable to land transactions occurring in Wales.

Lasting Powers of Attorney

An introduction to the LPA rules.

Making a will and other related matters

One of the most important elements of estate planning.

Personal tax - self assessment

A guide to the personal tax return.

Personal tax - when is income tax and capital gains tax payable?

Advice on when key tax payments are payable.

Planning for a year's prosperity

How forward planning can save you tax.

Repayment of student loans

How student loan repayments are administered and collected.

Separation and divorce

Tax consequences of marriage breakdown.

Stamp Duty Land Tax

A guide to the charges on transfers of land, shares and interests in partnerships.

Statutory Residence Test

Determining the UK residence status of individuals.

Supporting your children

Tax consequences of assisting your children financially.

The latest news

23 May

MPs urge government to make 'radical improvements' to apprenticeship programme

MPs have urged the government to make 'radical improvements' to its apprenticeship programme, after finding that small employers are 'missing out' on the benefits associated with apprenticeships.

22 May

Research suggests many individuals 'unaware of IHT rules' when gifting money

Research carried out by the Institute for Fiscal Studies (IFS) and the National Centre for Social Research (NCSR) has suggested that only 45% of individuals seeking to gift money are aware of inheritance tax (IHT) rules and exemptions.

21 May

OTS calls for review of PAYE system

In a new report, the Office of Tax Simplification (OTS) has called for the Pay as You Earn (PAYE) system to be reviewed, to ensure tax agents can 'see relevant client information' and 'access a number of key services'.