Adjusted net income, meaning

Bereavement allowance

Blind person's allowance

Generally

Transfer of part of allowance

Born after 5 April 1938 but before 6 April 1948

Born after 5 April 1948

Born before 6 April 1938

Carers, qualifying care relief

Common law wife, entitlement to higher allowance

Consumer Prices Index (CPI)

Divorce

Double taxation relief

EEA nationals

Generally

Hong Kong residents

Indexation

Life assurance premium relief

Life insurance policies

Maintenance of second wife

Maintenance payments

For the benefit of former or separated spouses and civil partners

In respect of children

Married couple's allowance

Married man's allowance, entitlement

National Minimum Wage (NMW)

Nature of

Non-resident British subject, wife's income, included in total income

Non-residents

Overview

Partnerships

PAYE

– see PAYE

Peer to peer investments relief

Personal allowance

Born after 5 April 1938 but before 6 April 1948

Born after 5 April 1948

Born before 6 April 1938

Generally

High income earners

Higher (age-related) allowance

Income over £100,000

Post-2013

Transferable tax allowances for married couples and civil partners

Residence requirements

Separation

Widower or widow, bereavement allowance

Year of death