Accrued income scheme


Bank accounts, exception from charge

Banks/building societies/deposit-takers, deduction of tax

Beneficiaries of UK trusts

– see Beneficiaries

Capital gains tax

Disposals of UK land from 6 April 2019

Disposals of UK residential property 2015-16 to 2018-19

Disposing of UK residential property: NRCGT disposals

Foreign assets, delayed remittances

General rules in calculating losses


Non-natural persons disposing high-value UK residential property, ATED related gains

Non-resident returns

Recovery of tax

Residence condition

Trading in the UK

Capital losses on death

CGT losses (companies)

Chargeable gains



Gifts of business assets

Individuals, former residents

Replacement of business assets


Temporary non-residents

Claims not included in returns

Class 4 contributions, exception from liability

Construction industry contractors and subcontractors

Contracts made prior to 6 April 2013

Contracts on or after 6 April 2013

Deceased policy holders

Transitional provisions

Deemed disposal of

Direction for deduction of tax from payments to

Disposals of UK land from April 2019

Double Tax Treaties


– see Entertainers


EU nationals, tax discrimination

Foreign income

Gains on life policies and life annuity contracts

Gifts of UK residential property

Gilt-edged securities held by

Government securities held by

Group relief restrictions

Importers, agent for value added tax

Income and chargeable gains

Income tax liability

Annual payments

Broker conditions

Disregarded income


Investment manager conditions

Limit of

Pension income

Social security income

Transaction income

Universal credit

Income tax rates

Default rate

Dividend rates

Savings rates

Income tax, personal reliefs

Individuals coming to or leaving the UK

Inheritance tax, personal liability of executor

Intellectual property


– see Interest


– see also Landlords


Late filing of returns

Life assurance policyholders

Deceased policy holders

Time-apportionment relief

Transitional provisions

Limited liability

Lloyd's underwriters

Losses arising to

Member states, married couples income

Non-resident CGT losses

Patent rights

Personal allowances and reliefs

Personal reliefs

Prior to 6 April 2013

Property income

Repayment claims

Replacement of business assets

Residence condition


– see Settlors


– see Sportsmen

Sportsmen, payments between non-resident companies referable to UK tournaments

Tax credits

Tax representatives

– see also Tax representatives


Tax years up to 5 April 2010



Trading in the UK



Trading through UK representatives

Transactions in land

Transactions in securities

Transfer of assets abroad

Treaty benefits

UK representative duties and obligations

Unapproved share schemes

Arrival and departure

Artificially depressed market value

Convertible securities

Disposals for more than market value

Double taxation treaties

Foreign securities income

General earnings and specific employment income, distinction between


National Insurance contributions


Post-acquisition benefits from securities and ratchets

Restricted securities

Split-year treatment

Taxable specific income

Taxed securities options

Year of arrival/departure

Years from 2013-14


Gains and losses

Scope of the charge

Transitional provisions

Years to 2012-13


Gains and losses

Scope of charge