Administration of estates, residuary income

Brokers

Capital allowances

Chargeable gains

Deemed disposals

Deposit-takers, deduction of tax at source

Discretionary trusts, payments out of

EEA nationals, personal reliefs

Entertainers

Estates, payments out of

Foreign currency securities

Gifts

Business assets

Generally

Income from land

Accounting for tax, quarterly returns

Agent, meaning

Annual period, meaning

Certificate of tax liability

Deductible expense, meaning

Elected agent

Excluded person

Gross payments of property income

Information

Last agent

Meaning

Multiple branches

Notice, meaning

Partnerships

Payment of tax

Prescribed persons

Professional trustee

Quarter, meaning

Records

Recovery of tax

Registration by prescribed persons

Returns

Self-assessment

Year, meaning

Investment managers

20 per cent rule

Beneficial entitlement, meaning

Collective investment scheme, application of 20 per cent rule

Conditions

Meaning

Qualifying period, meaning

Relevant disregarded income, meaning

Transactions where requirements of 20 per cent rule not met

When a person is regarded as carrying out a transaction

Investment transaction, meaning

Landlords, collection of tax

Lessors, equipment used in exploration/exploitation activities

Licence-holders under Petroleum Revenue Tax Act 1998

Life insurance policies, capital redemption policies and life annuity contracts

Limits on liability to income tax

Beneficiaries who are UK resident, disapplication

Disregarded annual payments

Disregarded income, meaning

Disregarded savings and investment income, meaning

Disregarded transaction income, meaning

Generally

Independent broker conditions

Independent investment manager conditions

Overview

Machinery and plant

Oil industry, lessors

PAYE

Pensions

Central African Pension Fund

Commonwealth government pensions

Foreign residence condition

Generally

Oversea Superannuation Fund

Overseas Pensions Act 1973

Overseas Service Act 1958

Overseas Service Pensions Fund

Pensions (India, Pakistan and Burma) Act 1955

Registered pension schemes

Personal reliefs

Replacement of business assets

Settlements, trustees' expenses

Sportsmen

Temporary residence

Attribution of gains to settlor

Generally

Trade through UK branch or agency

Trading income, charge to tax

Transfer of securities, excluded persons

UK branch/agency or permanent establishment, unilateral relief

UK representatives

Investment transactions exempt from obligations

Relocation of provisions

Working in the UK

60 day rule

Generally