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Personal Tax

Find the Personal Tax answers you need in the UK’s definitive source of practical tax guidance

The Tolley+™ Guidance Personal Tax Module - expert practical personal tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.

The Tolley+ Guidance Personal Tax module provides practical help and guidance for tax advisers on the completion of personal tax returns and provision of personal tax advice to individuals. It is structured in easy to follow, bite-size sections with worked examples, checklists, flowcharts, pro-formas and template letters supported by links to the underlying sources, legislation, case law and HMRC materials.

Personal Tax
The Personal Tax module covers every situation from smaller customers with relatively simple tax affairs to the complex affairs of High Net Worth Individuals.
Personal Tax
The module’s compliance section follows the format of the Tax Return, with notes covering the various sources of income, allowances and reliefs, supporting the completion of the return from start to finish.
Personal Tax
The administration section covering topics such as late filing and penalties, focusing on the practicalities of bringing a client’s affairs up to date.
Personal Tax
A large section on planning opportunities and tax efficient investments covers the practical implications of advice, with checklists and templates.

Our Personal Tax Experts

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Tax Areas

Popular Articles

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more