– see also Personal reliefs and allowances; Imported goods

Abatement

Commentary – Key Data ¶3-065

Adjusted net income

Commentary – Tax Reporter ¶155-600

Age-related allowances

Commentary – Key Data ¶3-065

Annual indexation

Commentary – Tax Reporter ¶154-200

Blind person's allowance

Commentary – Key Data ¶3-065

Blind persons

Commentary – Tax Reporter ¶157-000

Capital gains tax

Commentary – Golding and Connolly on Advising British Expats 6.3 ; Golding and Connolly on Living and Working Abroad 6.5.3

Civil partnerships

Commentary – Tax Reporter ¶154-300

Dividend allowance

Commentary – Key Data ¶3-065

Double Tax Treaties

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 12.3

EEA nationals

Commentary – Tax Reporter ¶158-000

Effect of contributions on

Commentary – Gaines on Pension Tax 2.3.3

Estates in administration

Commentary – Tax Reporter ¶365-675
Case Law – Moore (H.M. Inspector of Taxes) v. R.J. Mackenzie & Sons Ltd. Commissioners of Inland Revenue v. R.J. Mackenzie & Sons Ltd.

Generally

Commentary – Tax Reporter ¶154-000 ; Golding and Connolly on Advising British Expats 4.1.1Golding and Connolly on Advising British Expats 4.2 ; Golding and Connolly on Living and Working Abroad 6.3.2

Gift aid

Commentary – Golding and Connolly on Advising British Expats 4.4 ; Golding and Connolly on Living and Working Abroad 6.3.4

Gift aid payments, adjusted net income

Commentary – Tax Reporter ¶155-600

High incomes, reduced personal allowance

Commentary – Tax Reporter ¶155-050

Income disregard calculation

Commentary – Golding and Connolly on Living and Working Abroad 3.2.4Golding and Connolly on Living and Working Abroad 6.4.12 ; Golding and Connolly on Advising British Expats 4.11

Indexation

Commentary – Tax Reporter ¶154-200

Life assurance

– see Life insurance premium relief

Marriage allowance

Commentary – Key Data ¶3-065

Married couple's allowance

– see also Married couple's allowance

Generally

Commentary – Key Data ¶3-065

Married couples/civil partners transferable allowances

Commentary – Key Data ¶3-065

Non-residents

Commentary – Tax Reporter ¶158-000 ; Endacott on Furnished Holiday Lettings 11.6 ; Golding and Connolly on Advising British Expats 4.2.3

PAYE

– see PAYE

Pension contributions, adjusted net income

Commentary – Tax Reporter ¶155-600

Personal allowance

Generally

Commentary – Tax Reporter ¶155-000 ; Key Data ¶3-065

High income earners

Commentary – Tax Reporter ¶155-050

Those born after 5 April 1938

Commentary – Tax Reporter ¶155-025

Personal savings allowance

Commentary – Golding and Connolly on Advising British Expats 4.1.2Golding and Connolly on Advising British Expats 4.8.6 ; Golding and Connolly on Living and Working Abroad 6.4.6

Police organisation payments, adjusted net income

Commentary – Tax Reporter ¶155-600

Property income allowance

Commentary – Key Data ¶3-065

Rent-a-room limit

Commentary – Key Data ¶3-065

Rental income covered by

Commentary – Golding and Connolly on Advising British Expats 5.4Golding and Connolly on Advising British Expats 5.10 ; Golding and Connolly on Living and Working Abroad 6.10.24

Residence condition

Commentary – Tax Reporter ¶154-400

Residence requirement

Commentary – Golding and Connolly on Living and Working Abroad 6.3.2

Restriction or withdrawal of

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 5.10

Savings allowance

Commentary – Key Data ¶3-065

State pension

Commentary – Golding and Connolly on Living and Working Abroad 4.1.1

Tax years 2007-08 to 2017-18

Commentary – Key Data ¶3-067

Trade union payments, adjusted net income

Commentary – Tax Reporter ¶155-600

Trading income allowance

Commentary – Key Data ¶3-065