Appeals against assessments

Calculation of tax credits

Charge to tax

Amounts

Imposition of charge

Nature of

Notification of taxable amounts

Person liable for tax

Child tax credit

Deductions for contributions disallowed

Employment and support allowance

Exemption from tax, list

Expenses, deductions disallowed

Foreign benefits

Consular employees

Exemptions

Person liable for tax

Taxable benefits

Taxable social security income

Incapacity benefit

– see also Incapacity benefit

Generally

Income support

– see also Income support

Generally

Jobseeker's allowance

– see also Jobseeker's allowance

Generally

Lump sums, PAYE

Meaning

Non-residents disregarded income

Non-trades or non-property businesses

Pensions income

Person liable for tax

Share incentive plans

Taxable benefits

Children, increases in respect of

Incapacity benefit

Income support

Jobseeker's allowance

List

Meaning

Person liable for tax

Taxable social security income

Working tax credit