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.
The Personal Tax module covers every situation from smaller customers with relatively simple tax affairs to the complex affairs of High Net Worth Individuals.
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.
The administration section covering topics such as late filing and penalties, focusing on the practicalities of bringing a client’s affairs up to date.
A large section on planning opportunities and tax efficient investments covers the practical implications of advice, with checklists and templates.
Topics We Cover
Additional information supplementary pages Administration Enquiries, penalties and appeals Family tax planning Main tax return Other supplementary pages Overseas tax planning Tax efficient investments Topical issues Year end tax planningOur Personal Tax Experts
Tax Areas
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Personal Tax News
In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report...
HMRC has written to the CIOT in response to a paper it recently published concerning double remittances into the UK post-6 April 2025....
HMRC has updated various pages of guidance on Making Tax Digital for Income Tax and published a new page....
The Personal Tax Query Resolution Service for Agents is now live. HMRC has also notified unavailability of the Agent Services Account on certain days...
The Welsh Revenue Authority (WRA) has published its Corporate Plan 2025 to 2028....
Popular Articles
Wholly and exclusively
Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA
Exporting goods ― proof of export
Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence
Temporary differences
Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a
