Adjusted net income

Annual indexation

Blind persons

Capital gains tax

Civil partnerships

Double Tax Treaties

EEA nationals

Effect of contributions on

Estates in administration

Generally

Gift aid payments, adjusted net income

High incomes, reduced personal allowance

Income disregard calculation

Indexation

Life assurance

Married couple's allowance

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

Rental income covered by

Residence condition

Restriction or withdrawal of

Trade union payments, adjusted net income