– see also Personal reliefs and allowances; Imported goods

Adjusted net income

Commentary – Tax Reporter ¶155-600

Annual indexation

Commentary – Tax Reporter ¶154-200

Blind persons

Commentary – Tax Reporter ¶157-000

Capital gains tax

Commentary – 2.4.3 ; 6.5.3

Civil partnerships

Commentary – Tax Reporter ¶154-300

Double Tax Treaties

Commentary – 2.3.36.5.3

EEA nationals

Commentary – Tax Reporter ¶158-000

Effect of contributions on

Commentary – 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 ; Key Data ¶3-065 ; 2.3.2 ; 6.3.2

Gift aid

Commentary – 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 – 3.2.46.4.12 ; 6.2.4

Indexation

Commentary – Tax Reporter ¶154-200

Life assurance

– see Life insurance premium relief

Married couple's allowance

– see Married couple's allowance

Non-residents

Commentary – Tax Reporter ¶158-000 ; 11.5

PAYE

– see PAYE

Pension contributions, adjusted net income

Commentary – Tax Reporter ¶155-600

Personal allowance

Generally

Commentary – Tax Reporter ¶155-000

High income earners

Commentary – Tax Reporter ¶155-050

Those born after 5 April 1938

Commentary – Tax Reporter ¶155-025

Personal savings allowance

Commentary – 2.3.12.3.2 ; 6.4.6

Police organisation payments, adjusted net income

Commentary – Tax Reporter ¶155-600

Rental income covered by

Commentary – 3.1.43.1.10 ; 6.10.24

Residence condition

Commentary – Tax Reporter ¶154-400

Residence requirement

Commentary – 6.3.2

Restriction or withdrawal of

Commentary – 3.1.106.2.4

State pension

Commentary – 4.1.1

Trade union payments, adjusted net income

Commentary – Tax Reporter ¶155-600