Agreements to forgo

Calculation of tax liability

Claims

Contributions to flood and coastal erosion risk management projects

Discretionary trust, payments out of

Double taxation relief

Entrepreneurs' relief

Farming and market gardening

Films

Foreign income

Foster carers

– see Care relief

Group

– see Group relief

Interest

Life assurance premium relief

Losses

Mortgage interest

Pension scheme investment income

Personal

Private residence

Property business

Re-investment relief

Removal from office or employment

Rent-a-room

Retirement annuities

Retirement payments

Roll-over relief

Shares

Transfer of securities

Vocational training