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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.

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

Advice on when key tax payments under Self Assessment are payable.

Statutory Residence Test

Determining the UK residence status of individuals.

Land and Buildings 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.

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 - a summary

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

The CGT rules when selling a home.

Stamp Duty Land Tax

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

Charitable giving

You can get tax relief on gifts to UK charities if you give under Gift Aid or through a Payroll Giving scheme or by making a gift of shares or land. We outline the reliefs available.

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.

Lasting Powers of Attorney

An introduction to the LPA rules.

Repayment of student loans

How student loan repayments are administered and collected.

Furnished holiday lettings

A guide to the tax rules governing FHL.

Child Benefit charge

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

Dividends and interest

This factsheet considers the Savings and Dividends Allowances.

Changes affecting landlords of residential properties

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

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