A. CONCESSIONS APPLICABLE TO INDIVIDUALS (INCOME TAX AND INTEREST ON TAX)
Contents:
- A1 FLAT RATE ALLOWANCES FOR COST OF TOOLS AND SPECIAL CLOTHING
- A2 MEAL VOUCHERS
- A3 PENSIONS TO POLICE OFFICERS AND FIREMEN
- A4 TRAVELLING EXPENSES OF DIRECTORS AND EMPLOYEES EARNING £8,500 A YEAR OR MORE
- A5 EXPENSES ALLOWANCES AND BENEFITS-IN-KIND
- A6 MINERS: FREE COAL AND ALLOWANCES IN LIEU
- A7 BUSINESS OR OTHER SOURCE OF INCOME PASSING ON THE DEATH OF A HUSBAND OR WIFE
- A8 LOSS RELIEF FOR CAPITAL ALLOWANCES UNUSED ON THE CESSATION OF A BUSINESS
- A9 DOCTORS’ AND DENTISTS’ SUPERANNUATION CONTRIBUTIONS
- A10 LUMP SUMS PAID UNDER OVERSEAS PENSION SCHEMES
- A11 RESIDENCE IN THE UNITED KINGDOM: YEAR OF COMMENCEMENT OR CESSATION OF RESIDENCE
- A12 DOUBLE TAXATION RELIEF: ALIMONY, ETC. UNDER UNITED KINGDOM COURT ORDER OR AGREEMENT: PAYER RESIDENT ABROAD
- A13 ADMINISTRATION OF ESTATES: DEFICIENCIES OF INCOME ALLOWED AGAINST INCOME OF ANOTHER YEAR
- A14 DECEASED PERSON’S ESTATE: RESIDUARY INCOME RECEIVED DURING THE ADMINISTRATION PERIOD
- A15 DEPENDENT RELATIVE ALLOWANCE
- A16 ANNUAL PAYMENTS (OTHER THAN INTEREST) PAID OUT OF INCOME NOT BROUGHT INTO CHARGE TO INCOME TAX
- A17 DEATH OF TAXPAYER BEFORE DUE DATE FOR PAYMENT OF TAX AND OTHER LIABILITIES
- A18 CHANGE OF ACCOUNTING BASIS ON THE MERGER OF PROFESSIONAL FIRMS
- A19 GIVING UP TAX WHERE THERE ARE REVENUE DELAYS IN USING INFORMATION
- A20 CESSATION OF TRADE, PROFESSION OR VOCATION
- A21 SCHEDULE A: DEFERRED REPAIRS: PROPERTY PASSING FROM HUSBAND TO WIFE (OR VICE VERSA) ON DEATH
- A22 LONG SERVICE AWARDS
- A23 NON-DOMICILED EMPLOYEES OF NON-RESIDENT CONCERNS: REIMBURSED TRAVELLING EXPENSES BETWEEN OVERSEAS COUNTRY AND UNITED KINGDOM
- A24 FOREIGN SOCIAL SECURITY BENEFITS
- A25 CROWN SERVANTS ENGAGED OVERSEAS
- A26 SICK BENEFITS
- A27 MORTGAGE INTEREST RELIEF: TEMPORARY ABSENCE FROM MORTGAGED PROPERTY
- A28 MORTGAGE INTEREST RELIEF: RESIDENTS OF THE REPUBLIC OF IRELAND
- A29 FARMING AND MARKET GARDENING: RELIEF FOR FLUCTUATING PROFITS
- A30 INTEREST ON DAMAGES FOR PERSONAL INJURIES (FOREIGN COURT AWARDS)
- A31 LIFE ASSURANCE PREMIUM RELIEF BY DEDUCTION: PRE-MARRIAGE POLICIES; PREMIUM RELIEF AFTER DIVORCE
- A32 TAX RELIEF FOR LIFE ASSURANCE PREMIUMS: POSITION OF CERTAIN PENSION SCHEMES WHICH ARE UNAPPROVED AFTER 5 APRIL 1980
- A33 LUMP SUM RETIREMENT BENEFITS: CHANGES AFTER 5 APRIL 1980
- A34 ULSTER SAVINGS CERTIFICATES: CERTIFICATES ENCASHED AFTER DEATH OF REGISTERED HOLDER
- A35 MORTGAGE INTEREST RELIEF: YEAR OF MARRIAGE
- A36 CLOSE COMPANIES IN LIQUIDATION: DISTRIBUTIONS IN RESPECT OF SHARE CAPITAL
- A37 TAX TREATMENT OF DIRECTORS’ FEES RECEIVED BY PARTNERSHIPS AND OTHER COMPANIES
- A38 RETIREMENT ANNUITY RELIEF: DEATH AND DISABILITY BENEFITS
- A39 EXEMPTION FOR HONG KONG OFFICIALS: EXTENSION OF SECTION 320, ICTA 1988 RELIEF
- A40 ADOPTION ALLOWANCES PAYABLE UNDER THE ADOPTION ALLOWANCE REGULATIONS 1991 AND SECTION 51, ADOPTION (SCOTLAND) ACT 1978
- A41 QUALIFYING LIFE ASSURANCE POLICIES: STATUTORY CONDITIONS
- A42 CHARGEABLE EVENTS: LOANS TO POLICYHOLDERS
- A43 INTEREST RELIEF: INVESTMENTS IN PARTNERSHIPS, CO-OPERATIVES, CLOSE COMPANIES, AND EMPLOYEE-CONTROLLED COMPANIES
- A44 EDUCATION ALLOWANCES UNDER OVERSEAS SERVICE AID SCHEME
- A45 LIFE ASSURANCE POLICIES: VARIATION OF TERM ASSURANCE POLICIES
- A46 VARIABLE PURCHASED LIFE ANNUITIES: CARRY FORWARD OF EXCESS OF CAPITAL ELEMENT
- A47 HOUSE PURCHASE LOANS MADE BY LIFE OFFICES TO STAFFS OF INSURANCE ASSOCIATIONS
- A48 TRANSFER OF CONTROL AND MANAGEMENT OF A PARTNERSHIP OUTSIDE THE UNITED KINGDOM
- A49 WIDOW’S PENSION PAID TO WIDOW OF SINGAPORE NATIONALITY, RESIDENT IN THE UNITED KINGDOM, WHOSE HUSBAND WAS A UNITED KINGDOM NATIONAL EMPLOYED AS A PUBLIC OFFICER BY THE GOVERNMENT OF SINGAPORE
- A50 JOB RELEASE SCHEME
- A51 REPAYMENT SUPPLEMENT: LIFE ASSURANCE PREMIUM RELIEF
- A52 MAINTENANCE PAYMENTS: CONCESSIONARY RELIEF
- A53 STOCK RELIEF: BUSINESS PASSING ON THE DEATH OF A TRADER
- A54 MEMBERS OF PARLIAMENT: ACCOMMODATION ALLOWANCES AND EXPENSES
- A55 ARREARS OF FOREIGN PENSIONS
- A56 BENEFITS IN KIND: THE TAX TREATMENT OF ACCOMMODATION IN SCOTLAND PROVIDED FOR EMPLOYEES
- A57 SUGGESTION SCHEMES
- A58 TRAVELLING AND SUBSISTENCE ALLOWANCE WHEN PUBLIC TRANSPORT DISRUPTED
- A59 DISABLED PERSONS “HOME TO WORK TRAVEL”
- A60 AGRICULTURAL WORKERS’ BOARD AND LODGING
- A61 CLERGYMEN’S HEATING AND LIGHTING ETC. EXPENSES
- A62 PENSIONS TO EMPLOYEES DISABLED AT WORK
- A63 EXTERNAL TRAINING COURSES – EXPENSES BORNE BY EMPLOYER
- A64 EXTERNAL TRAINING COURSES – EXPENSES BORNE BY AN EMPLOYEE
- A65 WORKERS ON OFFSHORE OIL AND GAS RIGS OR PLATFORMS: FREE TRANSFERS FROM OR TO MAINLAND
- A66 PAYMENTS FOR EMPLOYEES JOURNEYS HOME: LATE NIGHT TRAVEL AND BREAKDOWN IN CAR SHARING ARRANGEMENTS
- A67 PAYMENTS TO EMPLOYEES MOVED TO HIGHER COST HOUSING AREAS
- A68 PAYMENTS OUT OF A DISCRETIONARY TRUST WHICH ARE TAXABLE AS EMPLOYMENT INCOME
- A69 BUILDING SOCIETIES: CONVERSION TO COMPANY STATUS
- A70 SMALL GIFTS TO EMPLOYEES BY THIRD PARTIES AND STAFF CHRISTMAS PARTIES
- A71 COMPANY CARS: FAMILY MEMBERS AND SHARED USE
- A72 PENSION SCHEMES AND ACCIDENT INSURANCE POLICIES
- A73 LLOYD’S UNDERWRITERS: REPAYMENT OF TAX WITHHELD WHERE THERE IS AN OVERALL LOSS
- A74 MEALS PROVIDED FOR EMPLOYEES
- A75 THEATRICAL ENTERTAINERS
- A76 BUSINESS EXPANSION SCHEME AND ENTERPRISE INVESTMENT SCHEME: SUBSCRIBER SHARES
- A77 MOTOR MILEAGE ALLOWANCES PAID TO VOLUNTEER DRIVERS
- A78 RESIDENCE IN THE UNITED KINGDOM: ACCOMPANYING SPOUSE
- A79 TAX EXEMPT SPECIAL SAVINGS ACCOUNTS (TESSAs)
- A80 BLANKET PARTNERSHIP CONTINUATION ELECTIONS
- A81 TERMINATION PAYMENTS AND LEGAL COSTS
- A82 REPAYMENT SUPPLEMENT TO INDIVIDUALS RESIDENT IN EC MEMBER STATES
- A83 BENEFITS UNDER PERMANENT HEALTH INSURANCE POLICIES
- A84 ALLOWANCES PAID TO DETACHED NATIONAL EXPERTS
- A85 TRANSFERS OF ASSETS BY EMPLOYEES AND DIRECTORS TO EMPLOYERS AND OTHERS (SEE ALSO INLAND REVENUE TAX BULLETIN, ISSUE 16, APRIL 1995 [IRInt. 107])
- A86 BLIND PERSON’S ALLOWANCE
- A87 LOSS RELIEF ON ACCOUNTS BASIS
- A88 CESSATION ADJUSTMENT WHERE LOSS RELIEF HAS BEEN ALLOWED ON ACCOUNTS BASIS
- A89 MORTGAGE INTEREST RELIEF: PROPERTY USED FOR RESIDENTIAL AND BUSINESS PURPOSES
- A90 JOBMATCH PILOT SCHEME
- A91 LIVING ACCOMMODATION PROVIDED BY REASON OF EMPLOYMENT
- A92 TAX-EXEMPT SPECIAL SAVINGS ACCOUNTS (TESSAs): EUROPEAN AUTHORISED INSTITUTIONS
- A93 PAYMENTS FROM OFFSHORE TRUSTS TO MINOR, UNMARRIED CHILD OF SETTLOR: CLAIM BY SETTLOR FOR CREDIT OF TAX PAID BY TRUSTEES
- A94 PROFITS AND LOSSES OF THEATRE BACKERS (ANGELS)
- A95 SMALL LUMP SUM RETIREMENT BENEFITS SCHEMES
- A96 OLD LIFE INSURANCE POLICIES: INSURER STOPPING COLLECTION OF PREMIUMS
- A97 JOBMATCH PROGRAMME
- A98 CESSATION ADJUSTMENTS UNDER SELF-ASSESSMENT TRANSITIONAL RULES
- A99 FSA/PIA REVIEW OF SALES OF FREESTANDING ADDITIONAL VOLUNTARY CONTRIBUTIONS SCHEMES (FSAVCS): TAX TREATMENT OF COMPENSATION
- A100 TAX EXEMPTION FOR COMPENSATION PAID ON BANK ACCOUNTS OWNED BY HOLOCAUST VICTIMS
- A101 PERSONAL PENSION SCHEMES: TAX RELIEF FOR CONTRIBUTIONS
- A102 CONTRIBUTIONS TO APPROVED PERSONAL PENSION PLANS FROM 6 APRIL 2001 UNDER SECTION 639 ICTA 1988 AND AGE RELATED ALLOWANCES
- A103 ARMED FORCES RESERVISTS: REVENUE APPROVED SHARE SCHEMES AND ENTERPRISE MANAGEMENT INCENTIVES (EMI)
- A104 REMOVAL OF DOUBLE COUNTING OF COSTS RELATING TO CAR AND CAR FUEL BENEFITS IN CALCULATING TOTAL EARNINGS FOR THE £8,500 BENEFITS THRESHOLD