Personal taxation

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

Personal tax - when is income tax and capital gains tax payable?
Advice on when key tax payments are payable.
Statutory Residence Test
Determining the UK residence status of individuals.
Personal tax - self assessment
A guide to the personal tax return.
Planning for a year's prosperity
How forward planning can save you tax.
Making a will and other related matters
One of the most important elements of estate planning.
Inheritance tax planning
Ways to minimise your estate's liability to inheritance tax.
Does your estate planning pass the test?
Check if your estate is protected from the tax man.
Capital gains tax and the family home
Tax issues for homeowners.
Furnished holiday lettings
A guide to the tax rules governing FHL.
Stamp Duty Land Tax
A guide to the charges on transfers of land, shares and interests in partnerships.
Separation and divorce
Tax consequences of marriage breakdown.
Giving to charity
A guide to giving tax efficiently.
Are you still on track for retirement?
Are you saving enough for the end of your working life?
Supporting your children
Tax consequences of assisting your children financially.
Child Benefit charge
A guide to the income tax charge relating to Child Benefit for higher earners.
Lasting Powers of Attorney
An introduction to the LPA rules.
Repayment of student loans
How student loan repayments are administered and collected.
Dividend nil-rate
An outline of the changes to the rules regarding dividends.
Changes affecting landlords of residential properties
A summary of the new changes affecting landlords of residential properties.