Accrued income scheme

Agents

Bank accounts, exception from charge

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

Beneficiaries of UK trusts

– see Beneficiaries

Capital gains tax

Disposing of UK residential property: NRCGT disposals

Foreign assets, delayed remittances

General rules in calculating losses

Generally

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

Companies

Generally

Gifts of business assets

Individuals, former residents

Replacement of business assets

Settlements

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

Death, foreign bank accounts

Deemed disposal of

Direction for deduction of tax from payments to

Disposals of UK-residential property

Double Tax Treaties

Entertainers

– see Entertainers

Entertainers/sportsmen

EU nationals, tax discrimination

Foreign income

Gains on life policies and life annuity contracts

Gifts of UK residential property

Gilt-edged securities, FOTRA status

Government securities held by

Importers, agent for value added tax

Income and chargeable gains

Income tax liability

Annual payments

Broker conditions

Disregarded income

Generally

Investment manager conditions

Limit of

Pension income

Social security income

Transaction income

Universal credit

Income tax, personal reliefs

Individuals coming to or leaving the UK

Inheritance tax, personal liability of executor

Interest

– see Interest

Interest paid to

Landlords

– see 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

Patent rights

Personal allowances and reliefs

Personal reliefs

Prior to 6 April 2013

Property income

Repayment claims

Replacement of business assets

Residence condition

Settlors

– see Settlors

Sportsmen

– see Sportsmen

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

Tax credits

Tax representatives

– see also Tax representatives

Generally

Tax years up to 5 April 2010

Temporary

Background

Trading in the UK

Assessments

Generally

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

Generally

National Insurance contributions

PAYE

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

Exemptions

Gains and losses

Scope of the charge

Transitional provisions

Years to 2012-13

Exemptions

Gains and losses

Scope of charge