Calculation of tax credits

Charitable companies, exemption for

Charities, exemption from tax

Community investment tax relief (CITR)

Dividend income

Enterprise investment scheme


Gilt-edged securities held by non-residents, FOTRA status

Individual savings accounts


Record keeping

Seed enterprise investment scheme

Settlements on children

Social investment tax relief

Taxation of

Trading receipts


UK tax returns

Unit trusts

Venture capital trusts

Venture capital trusts, relief for

Winding up distributions