Abatement

Adjusted net income

Age-related allowances

Annual indexation

Blind person's allowance

Blind persons

Capital gains tax

Civil partnerships

Dividend allowance

Double Tax Treaties

EEA nationals

Effect of contributions on

Estates in administration

Generally

Gift aid

Gift aid payments, adjusted net income

High incomes, reduced personal allowance

Income disregard calculation

Indexation

Life assurance

Marriage allowance

Married couple's allowance

Generally

Married couples/civil partners transferable allowances

Non-residents

PAYE

– see PAYE

Pension contributions, adjusted net income

Personal allowance

Generally

High income earners

Those born after 5 April 1938

Personal savings allowance

Police organisation payments, adjusted net income

Property income allowance

Rent-a-room limit

Rental income covered by

Residence condition

Residence requirement

Restriction or withdrawal of

Savings allowance

State pension

Tax years 2007-08 to 2017-18

Trade union payments, adjusted net income

Trading income allowance