Capital gains tax

Annual exemption

Annuities and annual payments

Cars

Charities

Chattels

Consular officials

Crown

Decorations for valour

Diplomats

Employee trusts

Foreign currency for personal expenditure

Generally

Gifts for national purposes

Health service bodies

Housing associations, gifts to

International organisations

Life assurance policies

Local authorities

Losses on loans to traders

National heritage property

Private residence relief

Public institutions

Scientific research associations

Treasury

Trusts for disabled persons

Winnings

Charities

Generally

Restrictions

Employer-provided childcare

Generally

Health service bodies

Income tax, charities

Inheritance tax

Local authorities

National Insurance contributions

Relocation expenses

Scientific research associations

Value added tax