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This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.
How to open a Junior ISA for your child - including managing and adding money to an account.
Find out what we will check, the records you need to keep and how we treat breaches in the ISA rules.
Enhanced stock dividends received by trustees of interest in possession trusts.
Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.
Married Couple's Allowance could reduce your tax bill each year you're married or in a civil partnership if one of you was born before before 6 April 1935
Guidance for parents and partners of students on how to apply for a Current Year Income assessment for the 2023/24 academic year now that the 2023-24 tax year has ended.
The Work and Opportunities for Women (WOW) programme is a flagship programme funded by UK’s Foreign, Commonwealth & Development Office (FCDO).
Find out about changes to the cleansing mixed funds rules from 6 April 2017.
Find out how much Income Tax and National Insurance contributions to pay on sporting testimonial income.
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
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